Adama Ltd. Class A SZSE:000553

ADAMA : Second Quarter 2025 Q&A Filings

Published

Source: MarketScreener



ADAMA LTD. SEMI-ANNUAL REPORT 2025

ADAMA Ltd. 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 dozens of countries globally, with direct presence in all top 20 markets.

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

August 2025

1

‌Section I - Important Notice, Table of Contents and Definitions
  • 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 statement, misleading presentations or material omissions, and assume joint and several legal liability arising therefrom.

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

  • All the Company's directors attended the board meeting for the review of this Report.

  • The forward-looking information described in this Report, such as future plans, development strategy, market trends and their effect etc., does not constitute, in any manner whatsoever, a substantial commitment of the Company to investors. Investors and other relevant people are cautioned to be sufficiently mindful of investment risks as well as the difference between plans, forecasts and commitments.

  • The Company has described its possible risks in "X - Risks Facing the Company and Countermeasures" under Section III herein. The major risks of the Company include, among others, exchange rate fluctuations; exposure to interest rate, Israel CPI and NIS exchange rate fluctuations; fluctuations in raw material inputs and prices, and in sales. Investors and other relevant people are cautioned to be sufficiently mindful of investment risks. For the complete "Risks Facing the Company and Countermeasures" of the Company, please see the relevant section below.

  • For the Reporting Period, the Company does not plan to distribute cash dividends or bonus shares or convert capital reserve into share capital.

  • This Report and its Abstract have been prepared in both Chinese and English. Should there be any discrepancies between the two versions, the Chinese version shall prevail.

Table of Contents

Section I - Important Notice, Table of Contents and Definitions 2

Section II - Corporate Profile and Financial Results 6

Section III - Performance Discussion and Analysis 9

Section IV - Corporate Governance, Environment and Society 33

Section V - Significant Events 35

Section VI - Share Changes and Shareholders 77

Section VII - Bonds 82

Section VIII - Financial Report 83

Section VIIII - Other Reported Data 204

Documents Available for Reference
  1. Duly signed Financial Statements by the Legal Representative and Accounting Principal as well as Head of the Accounting Organ;

  2. Originals of all Company's documents previously disclosed in media designated by the CSRC as well as the originals of all the public notices, were deposited in the Company's office.

Definitions

General Terms Definition

Company, the Company ADAMA Ltd.

Adama Agricultural Solutions Ltd., a wholly-owned subsidiary of the Company,

Adama Solutions

Anpon, ADAMA Anpon

ADAMA Huifeng

incorporated in Israel according to its laws

ADAMA Anpon (Jiangsu) Ltd., a wholly-owned subsidiary of the Company, incorporated in China according to its laws

ADAMA Huifeng (Jiangsu) Ltd., a 51% owned subsidiary of the Company, incorporated in China according to its laws

Board of Directors/Board The Board of Directors of the Company Board of Supervisors The Board of Supervisors of the Company

Group, the Group, ADAMA The Company, including all its subsidiaries, unless expressly stated otherwise ChemChina China National Chemical Co., Ltd.

ChemChina-Syngenta

Transaction CNAC

The acquisition of Syngenta AG by ChemChina in 2017

China National Agrochemical Co., Ltd., the indirect controlling shareholder of the Company, a wholly-owned subsidiary of ChemChina

CSRC China Securities Regulatory Commission

SZSE Shenzhen Stock Exchange

SASAC State Assets Supervision and Administration Commission of China

Syngenta Group Co., Ltd, the controlling shareholder of the Company as of June

Syngenta Group

15, 2020, a wholly-owned subsidiary of CNAC

Sinochem Holdings Sinochem Holdings Corporation Ltd.

Sinochem Holdings including all its subsidiaries unless otherwise indicated or the

Sinochem Group

context otherwise requires

Report This 2025 Semi-Annual Report Reporting Period, this Period January 1, 2025 - June 30, 2025

2024 Annual Report The Company's 2024 Annual Report published on March 14, 2025

‌Section II - Corporate Profile and Financial Results
  1. Corporate Information

    Stock name ADAMA A, ADAMA B Stock code 000553, 200553

    Stock exchange Shenzhen Stock Exchange

    Company name in Chinese 安道麦股份有限公司

    Abbr. 安道麦

    Company name in English (if any) ADAMA Ltd.

    Abbr. (if any) ADAMA

    Legal representative Gaël Hili

  2. Contact Information

    Board Secretary

    Securities Affairs Representative & Investor Relations Manager

    Name Guo Zhi Wang Zhujun

    Address 6/F, No.7 Office Building, No.10 Courtyard, Chaoyang Park South Road, Chaoyang District, Beijing

    Tel.

    010-56718110

    010-56718110

    Fax

    010-59246173

    010-59246173

    E-mail

    [email protected]

    [email protected]

  3. Other Information

    1. Ways to Contact the Company

      Indicate by tick mark whether any changes occurred to the registered address, office address and their postal codes, website address and email address of the Company during the Reporting Period.

      • Applicable Not applicable

        No changes occurred to the said information during the Reporting Period, which can be found in the 2024 Annual Report.

    2. Information Disclosure Media and Place where this Report is Kept

      Indicate by tick mark whether any changes occurred to the information disclosure media and the place where this Report is kept during the Reporting Period.

      • Applicable Not applicable

        The newspapers designated by the Company for information disclosure, the website designated by the CSRC for the publication of this Report and the location where this Report is kept did not change during

        the Reporting Period. Said information can be found in the 2024 Annual Report.

    3. Other Relevant Documents

      Indicate by tick mark whether any changes occurred to the relevant documents during the Reporting Period.

      • Applicable Not applicable

  4. Main Accounting Data and Financial Results

    Indicate by tick mark whether the Company needs to retroactively adjust or restate any of its accounting data.

    • Yes No

    January - June 2025

    January - June 2024

    YoY +/- (%)

    Operating revenues (RMB'000)

    15,024,200

    14,910,289

    0.76%

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

    (80,352)

    (894,866)

    91.02%

    Net loss attributable to shareholders of the

    Company excluding non-recurring profit and loss (RMB'000)

    (149,757)

    (947,055)

    84.19%

    Net cash flow from (used in) operating activities (RMB'000)

    1,738,578

    1,731,118

    0.43%

    Basic EPS (RMB/share)

    (0.0345)

    (0.3841)

    91.02%

    Diluted EPS (RMB/share)

    NA

    NA

    NA

    Weighted average return on net assets

    (0.42%)

    (4.17%)

    3.75 pp

    End of Reporting Period

    End of last year

    +/- (%)

    Total assets (RMB'000)

    50,703,250

    50,059,777

    1.29%

    Net assets attributable to shareholders (RMB'000)

    18,905,044

    18,991,094

    -0.45%

  5. Differences in Accounting Data under Domestic and Foreign Accounting Standards
    1. Differences in Net Profit and Net Assets Disclosed in Financial Reports Prepared under Chinese and International Accounting Standards

      • Applicable Not applicable None during the Reporting Period.

    2. Differences in Net Profit and Net Assets Disclosed in Financial Reports Prepared under Chinese and Foreign Accounting Standards

      • Applicable Not applicable None during the Reporting Period.

    3. Reason for accounting data differences under Chinese and Foreign Accounting Standards

      • Applicable Not applicable

  6. Non-Recurring Profit/Loss

ApplicableNot applicable

Unit: RMB'000

Item

Reporting Period

Note

Gains/losses on the disposal of non-current assets (including the offset part of asset impairment provisions)

5,054

Government grants recognized through profit or loss (excluding government grants closely related to regular operation of the Company and continuously given at a fixed quota or amount in accordance with

certain standards)

5,111

Recovery or reversal of provision for bad debts which is assessed individually during the years

38,147

Post vesting cash share based payment revaluation

7,578

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

1,820

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

-

Less: Income tax effects

19,019

Total

69,405

Details of other profit and loss items that meet the definition of non-recurring profit or loss.

  • Applicable Not applicable

    No such cases in the Reporting Period.

    Explanation whether the Company has classified an item as non-recurring profit/loss according to the definition in the Explanatory Announcement No. 1 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 in the Reporting Period.

‌Section III - Performance Discussion and Analysis
  1. Main Business of the Company during the Reporting Period

    The Company is a corporation incorporated in the People's Republic of China.

    The Group is a global leader in crop protection, engaging in the development, manufacturing and commercialization of a wide range of crop protection products, that are largely off-patent. The Group provides solutions to farmers to combat weeds, insects and disease, and sells its products in dozens of countries globally, with direct presence in all top 20 markets.

    The Group's business model integrates end-customer access, regulatory expertise, state-of-the art global R&D, production and formulation facilities, thereby providing the Group a significant competitive edge and allowing it to launch new and differentiated products that meet local farmers and customer needs in key markets.

    The Group's primary operations are global, spanning activities in Europe, Africa & Middle East (EAME), North America, Latin America and Asia-Pacific (including China).

    The Group also utilizes its expertise to adapt such products also for the development, manufacturing and commercialization of similar products for non-agricultural purposes (Consumer and Professional Solutions).

    In addition, the Group leverages its core capabilities in the agricultural and chemical fields and operates in several other non-agricultural areas, none of which, individually, is material for the Group. These activities, collectively reported as Intermediates and Ingredients, include primarily, (a) the manufacturing and marketing of dietary supplements, food colors, texture and flavor enhancers, and food fortification ingredients; (b) fragrance products for the perfume, cosmetics, body care and detergents industries; (c) the manufacturing of industrial products and (d) other non-material activities.

    ADAMA Group is a distinctive member of Syngenta Group, a world leader in agricultural inputs, spanning crop protection, seeds, fertilizers, additional agricultural and digital technologies, as well as an advanced distribution network in China.

    The General Crop Protection Market Environment

    In H1 2025 channel inventory returned to pre-pandemic levels in most countries, allowing crop protection demand recovery. Pricing pressure remains high, driven by production over-capacity of active ingredients. Crop commodity prices remain stably low and coupled with the high-interest rate environment, farmer profitability remains tight leading to just-in-time purchasing patterns.

    Crop Protection Products

    As described within the Company's 2024 Annual Report, the Group is focused on the development, manufacturing and commercialization of largely off-patent crop protection products, which are generally herbicides, insecticides and fungicides, which protect agricultural and other crops against weeds, insects and disease, respectively. Since the publication of the 2024 Annual Report, no major changes occurred with that respect. For details, please refer to 2024 Annual Report.

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

  2. Core Competitiveness Analysis

    No significant changes occurred to the core competitiveness of the Company during the Reporting Period.

  3. Analysis of Main Business

    General Description

    Whether it is the same as main business of the Company during the Reporting Period disclosed or not?

    YesNo

    Please refer to the relevant information in section "I. Main Business of the Company during the Reporting Period" above.

    Year-on-year changes of main financial data:

    2025 Apr-June (000'RMB)

    Same period of last year

    (000'RMB)

    +/-%

    2025 Apr-

    June (000'USD)

    Same period of last year

    (000'USD)

    +/-%

    Operating revenues

    7,851,465

    7,401,390

    6.08%

    1,091,791

    1,041,344

    4.84%

    Cost of goods sold

    5,806,542

    5,785,722

    0.36%

    807,427

    814,027

    -0.81%

    Selling and Distribution expenses

    1,024,305

    1,282,638

    -20.14%

    142,442

    180,460

    -21.07%

    General and administrative expenses

    362,102

    256,008

    41.44%

    50,358

    36,019

    39.81%

    R&D expenses

    112,949

    106,255

    6.30%

    15,708

    14,948

    5.08%

    Financial Expenses

    1,002,189

    256,483

    290.74%

    139,326

    36,099

    285.96%

    Gain (loss) from Changes in Fair Value

    345,010

    (47,557)

    825.47%

    47,976

    (6,691)

    817.02%

    Total Net Financial Expenses

    657,179

    304,040

    116.15%

    91,350

    42,790

    113.48%

    Loss before tax

    (257,578)

    (420,137)

    38.69%

    (35,786)

    (59,123)

    39.47%

    Tax expenses (income)

    (26,095)

    247,124

    -110.56%

    (3,629)

    34,770

    -110.44%

    Net loss

    (231,483)

    (667,261)

    65.31%

    (32,157)

    (93,893)

    65.75%

    EBITDA

    933,527

    539,027

    73.19%

    129,812

    75,841

    71.16%

    Net cash flows from operating activities

    1,945,446

    2,466,280

    -21.12%

    270,524

    346,996

    -22.04%

    Net cash flows used in investing activities

    (372,808)

    (342,006)

    -9.01%

    (51,841)

    (48,119)

    -7.73%

    Net cash flows used in financing activities

    (1,890,259)

    (1,861,463)

    -1.55%

    (262,850)

    (261,900)

    -0.36%

    Net increase (decrease) in cash and cash equivalents

    (320,875)

    291,925

    -209.92%

    (43,437)

    38,648

    -212.39%

    Reporting Period (000'RMB)

    Same period of last year (000'RMB)

    +/-%

    Reporting Period (000'USD)

    Same period of last year

    (000'USD)

    +/-%

    Operating revenues

    15,024,200

    14,910,289

    0.76%

    2,091,331

    2,098,494

    -0.34%

    Cost of goods sold

    11,030,173

    11,474,074

    -3.87%

    1,535,355

    1,614,867

    -4.92%

    Selling and Distribution expenses

    1,975,668

    2,363,376

    -16.40%

    275,013

    332,614

    -17.32%

    General and administrative expenses

    734,867

    536,266

    37.03%

    102,302

    75,475

    35.54%

    R&D expenses

    216,793

    218,107

    -0.60%

    30,177

    30,695

    -1.69%

    Financial Expenses

    1,024,340

    623,647

    64.25%

    142,429

    87,804

    62.21%

    Loss from Changes in Fair Value

    (6,493)

    (196,492)

    96.70%

    (1,007)

    (27,659)

    96.36%

    Total Net Financial Expenses

    1,030,833

    820,139

    25.69%

    143,436

    115,463

    24.23%

    Loss before tax

    (125,579)

    (571,430)

    78.02%

    (17,403)

    (80,433)

    78.36%

    Tax expenses (income)

    (45,227)

    323,436

    -113.98%

    (6,295)

    45,514

    -113.83%

    Net loss

    (80,352)

    (894,866)

    91.02%

    (11,108)

    (125,947)

    91.18%

    EBITDA

    1,964,239

    1,394,754

    40.83%

    273,447

    196,317

    39.29%

    Net cash flows from operating activities

    1,738,578

    1,731,118

    0.43%

    241,697

    243,495

    -0.74%

    Net cash flows used in investing activities

    (635,095)

    (814,956)

    22.07%

    (88,391)

    (114,703)

    22.94%

    Net cash flows used in financing activities

    (1,367,061)

    (1,844,670)

    25.89%

    (189,941)

    (259,536)

    26.82%

    Net decrease in cash and cash equivalents

    (268,278)

    (886,478)

    69.74%

    (35,403)

    (128,632)

    72.48%

    Major changes to the profit structure or sources of the Company in the Reporting Period:

    • Applicable Not applicable None during the Reporting Period.

    Analysis of Financial Highlights

    1. Operating Revenues

      Revenues in the second quarter increased by approximately 5% (6% in RMB; 5% in CER) to $1,092 million, reflecting a volume growth of 8%, more than offsetting a decrease of 3% in prices. The higher volumes reflected the gradual recovery of market demands and improvement of channel inventories in most regions, while the Company has been shifting away from selected low profit products and businesses. Prices were weak mainly due to low prices of active ingredients in light of overcapacity, as well as a high-interest rate environment and low commodity prices, which put pressure on distributors and farmers.

      Supported by the growth of revenues in the second quarter, ADAMA reported flat sales for the first half of 2025 (0% in USD, 1% in RMB, 1% in CER), compared to the first half of 2024. The stabilization of revenues in the first half was driven by volume growth of 4% offsetting a decrease in prices of 3%.

      Unit: RMB'000

      2025H1

      2024H1

      YoY +/-%

      Amount

      Ratio of the operating

      revenue

      Amount

      Ratio of the operating

      revenue

      Total operating revenue

      15,024,200

      100.00%

      14,910,289

      100.0%

      0.8%

      Classified by industries

      Manufacture of chemical raw materials

      and chemical products

      15,024,200

      100.00%

      14,910,289

      100.0%

      0.8%

      Classified by products

      Herbicides

      6,593,471

      43.9%

      6,163,343

      41.3%

      7.0%

      Fungicides

      3,149,177

      21.0%

      3,155,230

      21.2%

      -0.2%

      Insecticides

      3,913,941

      26.1%

      4,215,471

      28.3%

      -7.2%

      Ingredients and Intermediates (Formerly referred to as Non-Agro)

      1,367,611

      9.1%

      1,376,245

      9.2%

      -0.6%

      Classified by regions

      Europe, Africa & Middle East (EAME)*

      4,811,339

      32.0%

      4,935,526

      33.1%

      -2.5%

      North America

      3,554,544

      23.7%

      2,941,766

      19.7%

      20.8%

      Latin America

      2,609,695

      17.4%

      2,841,344

      19.1%

      -8.2%

      Asia-Pacific*

      4,048,622

      26.9%

      4,191,653

      28.1%

      -3.4%

      * As 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.

      Note: the sales split per product category is provided for convenience purposes only, and is not representative of the way the Company is managed or in which it makes its operational decisions.

      Regional Sales Performance in USD

      Q2 2025

      $m

      Q2 2024

      $m

      Change USD

      H1 2025

      $m

      H1 2024

      $m

      Change USD

      Europe, Africa & Middle East (EAME)*

      314

      318

      -1%

      670

      695

      -4%

      North America

      276

      223

      24%

      495

      414

      19%

      Latin America

      216

      209

      3%

      363

      400

      -9%

      Asia Pacific*

      286

      292

      -2%

      564

      590

      -4%

      Q2 2025

      $m

      Q2 2024

      $m

      Change USD

      H1 2025

      $m

      H1 2024

      $m

      Change USD

      Of which China

      143

      121

      18%

      309

      275

      12%

      Total

      1,092

      1,041

      5%

      2,091

      2,098

      0%

      Note: the following analysis of regional sales performance is based on USD results, and the numbers in this table may not sum due to rounding.

      Europe, Africa & Middle East (EAME):

      Volumes and revenue in Europe have generally improved year-over-year in H1 and were similar in Q2, though EAME results were negatively impacted by significant Q1 declines in Turkey which also impacted H1. Pricing continued to decline in light of intense competition. Weather challenges in Northern Europe were offset by good conditions in France and other countries.

      North America:

      In the US Ag market, reduction of stock in the channel and good weather conditions in key markets such as corn and soybean led to volume increases. Just-in-time purchasing behavior continues with slight improvements in prices. Similarly in Canada while AI pricing pressures remain, volumes for ADAMA's overall portfolio have improved significantly in Q2 and H1. The Consumer & Professional Solutions experienced flat Q2 revenues with a slight increase in volume offset by a slight decline in prices. However, for the half-year revenues increased with declining prices more than offset by higher volumes. End users did not consume as much inventory as normal due to rain and adverse weather conditions.

      Latin America:

      In Brazil, volumes are up resulting in Q2 revenue improvements, partially offsetting a weaker Q1. Competition remains strong, resulting in lower pricing. In the rest of LATAM pricing pressures continue in light of generics competition and just-in-time purchasing behaviors, with lower volumes and revenues reported in Q2 and H1.

      Asia-Pacific:

      Sales continue to experience pricing pressure, with declines in Q2 and H1. These declines reflect both ample oversupply and the Company's decision to optimize regional layouts. In India, irregular weather including flooding in some regions and deficient rainfall in others, impacted sales, though volumes increased in both the quarter and half year.

      In China, sales increased both in the second quarter and first half. Non-ag sales increased led by strong chlor-alkali markets with stronger margin due to higher operational efficiency. AI sales also increased, driven by volume growth due to the expansion of new distribution channels and supported by the recovery of global demand. Lower prices and volumes of branded formulations reflected the impacts of market competition.

    2. Cost of Goods Sold:

      List of the industries, products or regions which exceed 10% of the operating revenues or operating profits of the Company as at the Reporting Period

      Unit: RMB'000

      Operating revenues

      Cost of goods sold

      Gross Margin (%)

      YoY increase/decrease of the operating revenues

      YoY increase/decrease of the cost of goods sold

      YoY increase/decrease of the gross margin

      Classified by industries

      Manufacturing chemical raw materials and

      chemical products

      15,024,200

      11,030,173

      26.6%

      0.8%

      -3.9%

      3.5 pp

      Classified by products

      Crop Protection

      13,656,589

      9,952,759

      27.1%

      0.9%

      -3.9%

      3.7 pp

      Ingredients and

      Intermediates

      1,367,611

      1,077,414

      21.2%

      -0.6%

      -3.4%

      2.2 pp

      If the scope of the Company's main business was adjusted during the Reporting Period, the Company's financial data of main business according to the adjusted scope at the end of the reporting period is disclosed as follows:

      ApplicableNot applicable

      In the first half of the year, higher volumes also contributed to the increase of gross profits. The lower cost of goods sold mainly reflected the positive impacts of improved operational efficiency and lower costs of inventory sold. The said positive impacts on gross profits and its margin more than compensated for lower selling prices and the remediation costs by a wholly-owned subsidiary for its plant in Israel in the second quarter.

    3. Operating Expenses:

      Operating expenses include Sales and Marketing, General and Administration and R&D.

      In the first half of the year, the sales and marketing expenses declined mainly under the positive impacts following implementation of the Fight Forward transformation plan and also because in 2024 there were one-off expenses related to a legal claim of product liabilities. In the first half of both 2024 and 2025, the Company continued recording following charges in its sales and marketing expenses at a similar amount, which incurred due to mergers and acquisitions in recent years, 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 general and administrative expenses increased in the first half mainly due to the higher advisory and restructuring costs incurred than last year, which more than offset the positive impacts of the Fight Forward plan. Foreign exchanges rates had a positive impact on operating expenses during the reporting period.

      Non-operational charges affected the Company's reported operating expenses amounting to 338 million

      ($ 47 million) in H1 2025 in comparison to RMB 472 million ($ 66 million) in H1 2024. For details of the non-operational charges, please refer to the Annex to the Report.

    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 (before hedging) is RMB 1,024 million ($ 142 million) for the first half of 2025 compared to RMB 624 million ($ 88 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 costs and impacts among others amounted to a net loss of RMB 6 million ($ 1 million) in the first half of 2025, compared with a net loss of RMB 196 million ($ 28 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, amounts to RMB 1,031 million ($ 143 million) in the first half of 2025 compared with RMB 820 million ($ 115 million) in the corresponding period in 2024.

      In the first half, Total Net Financial Expenses increased mainly because (i) in 2024 there was a RMB 239 million ($34 million) income from revaluation of the put options attributed to minority stakes in controlled subsidiaries, and (ii) in the second quarter this year a controlled subsidiary repurchased its bond principal as part of strengthening the debt structure, incurring a loss due to the premium between the buyback price and its issuance price.

      It should be noted that as mentioned above, a subsidiary of the Company repurchased a significant part of its bond principal in the second quarter for the purpose of improving financing structure and efficiency. As the repurchase was completed late in the quarter, the impacts on improving the financial costs were minor during the reporting periods.

    5. Cash Flow:

    Net cash flows from (used in) operating activities: Operating cash flow of RMB 1,739 million ($ 242 million) was generated in the half-year period, compared to RMB 1,731 million ($ 243 million) generated in the corresponding period last year. The dynamics in the half-year period reflected an improvement in collection, offsetting higher outflow due to higher procurement payments in preparation to capture growth momentum.

    Net cash used in investing activities was RMB 635 million ($ 88 million) in the half-year period, compared to RMB 815 million ($ 115 million) in the corresponding period last year. Lower cash used in investing activities reflected continued prioritization of investments in ADAMA's manufacturing facilities and portfolio optimization.

    Free cash flow of RMB 651 million ($ 90 million) was generated in the half-year period compared to RMB 364 million ($ 51 million) generated in the corresponding period last year, reflecting the aforementioned operating and investing cash flow dynamics.

    Cash Flow from Financing Activities was RMB 1,367 million ($ 190 million) consumed in the half-year period, compared to RMB 1,845 million ($ 260 million) consumed in the corresponding periods last year, mainly reflecting repayment and buyback of debts driven by positive free cash flow while less cash was utilized to reduce debts compared to last year.

  4. Analysis of Non-Core Business

    ApplicableNot applicable

    Unit: RMB'000

    Amount

    Proportion in total profit

    Reasons

    Whether sustained

    Investment income

    5,261

    (4.19%)

    No

    Loss from change of Fair

    Value

    (6,493)

    5.17%

    Mainly from changes in fair value of

    derivatives.

    No

    Credit impairment losses

    (93,679)

    74.60%

    Expected credit loss in LATAM due to liquidity issues of some local

    distributors.

    Asset impairment losses

    (27,617)

    21.99%

    No

    Gain from disposal of assets

    5,054

    (4.02%)

    No

    Non-operating income

    19,219

    (15.30%)

    No

    Non-operating loss

    12,555

    (10.00%)

    No

  5. Analysis of Assets and Liabilities
    1. Significant Changes in Asset Composition

      Unit: RMB'000

      End of Reporting Period

      End of last year

      Change in percentage point (pp)

      Reason for significant change

      Amount

      As a percentage

      of total assets (%)

      Amount

      As a percentage

      of total assets (%)

      Cash at bank and on hand

      3,497,229

      6.90%

      3,630,608

      7.25%

      -0.35 pp

      -

      Accounts receivable

      8,100,271

      15.98%

      7,977,830

      15.94%

      0.04 pp

      -

      Inventories

      11,612,921

      22.90%

      11,164,663

      22.30%

      0.60 pp

      -

      Investment property

      19,689

      0.04%

      20,509

      0.04%

      0.00 pp

      -

      Long term equity investments

      35,956

      0.07%

      30,227

      0.06%

      0.01 pp

      -

      Fixed assets

      9,588,625

      18.91%

      9,762,895

      19.50%

      -0.59 pp

      -

      Construction in progress

      1,933,407

      3.81%

      1,996,892

      3.99%

      -0.18 pp

      -

      Right of use assets

      527,579

      1.04%

      557,159

      1.11%

      -0.07 pp

      -

      Short-term loans

      6,588,393

      12.99%

      4,748,720

      9.49%

      3.50 pp

      Loan replaceme

      nt

      Accounts payable

      5,440,839

      10.73%

      4,934,865

      9.86%

      0.87 pp

      -

      Contract liabilities

      1,491,105

      2.94%

      1,810,764

      3.62%

      -0.68 pp

      -

      Long-term loans

      1,746,425

      3.44%

      2,166,625

      4.33%

      -0.89 pp

      -

      Debentures payable

      5,146,703

      10.15%

      6,320,157

      12.63%

      -2.48 pp

      Repurcha sed part of

      the bonds

      Lease liabilities

      599,408

      1.18%

      610,415

      1.22%

      -0.04 pp

      -

    2. Main Overseas Assets

      ApplicableNot applicable

      Specific

      contents of the assets

      Reason

      Scale

      (Amount) of the assets (RMB'000)

      Location

      Operation

      /Manageme nt mode

      Control measures to guarantee safety of the assets

      Net Profit of the assets (RMB'000)

      Proportion of overseas assets out of total net assets (%)

      Significant impairment risk?

      Equity investment in Adama

      Solutions

      Acquired through Major Assets

      Restructuring

      15,552,902

      Israel and globally

      Corporate Governance

      Corporate Governance

      (251,820)

      82%

      No

      Other explanations

      N/A

    3. Assets and Liabilities Measured at Fair Value

      ApplicableNot applicable

      Unit: RMB'000

      Item

      Opening balance

      Profit/loss on fair value changes in the Reporting Period

      Cumulative fair value changes charged to equity

      Impairment provided in the Reporting Period

      Purchased in the Reporting Period

      Sold in the Reporting Period

      Others

      Closing balance

      Financial assets

      1.Financial assets held for trading (excluding derivative

      financial assets)

      1,035

      -

      -

      -

      1,012

      -

      -

      2,047

      2.Derivative financial assets (including long term)

      483,822

      117,458

      (56,692)

      -

      568,787

      (249,969)

      -

      863,406

      3.Other equity

      investments

      131,473

      -

      (304)

      -

      -

      -

      -

      131,169

      Total financial assets

      616,330

      -

      (56,996)

      -

      569,799

      (249,969)

      -

      996,622

      Other

      205,059

      -

      -

      -

      7,962

      (50,790)

      -

      162,231

      Total of above

      821,389

      117,458

      (56,996)

      -

      577,761

      (300,759)

      -

      1,158,853

      Financial liabilities

      278,580

      186,587

      -

      -

      -

      -

      -

      465,167

      Significant changes in the measurement attributes of the main assets in the Reporting Period

      • Yes No

    4. Limitation on Asset Rights as of End of the Reporting Period

      At the end of this Reporting Period, restricted assets included RMB 181,544,000 - restricted cash, most of which as guarantee for bank acceptance bills; and RMB 146,565,000 of other non-current assets, mainly as guarantee for lawsuits.

  6. Investments Made
    1. Overall Condition of the Total Investments Made

      ApplicableNot applicable

      Investment during the

      Reporting Period (RMB'000)

      Investment during the Same Period Last Year (RMB'000)

      +/-% YoY

      16,137,558 22,170,519 -27.21%

    2. Significant Equity Investments during the Reporting Period

      • Applicable Not applicable

    3. Significant Non-Equity Investments executed during the Reporting Period

      • Applicable Not applicable

    4. Financial Investments

      1. Investments in Securities

        • Applicable Not applicable None during the Reporting Period.

      2. Investments in Derivative Financial Instruments

      ApplicableNot applicable

      1. Investment in Derivative Financial Instruments for Hedging during the Reporting Period

        √ Applicable □ Not Applicable

        Unit: 000 RMB

        Investment Type

        Initial Investment

        Opening Balance

        Profit/loss on fair value changes in the Reporting

        Period

        Cumulative fair value changes charged to equity

        Purchased in the Reporting Period

        Sold in the Reporting Period

        Closing Balance

        Percentage of investment amount divided by net asset

        at end of the period

        Option

        2,029,357

        2,029,357

        (20,738)

        (28,273)

        2,025,884

        2,029,357

        2,025,884

        10.7%

        Forward

        19,405,343

        19,405,343

        (48,391)

        (65,970)

        14,111,674

        19,405,343

        14,111,674

        74.6%

        Total

        21,434,700

        21,434,700

        (69,129)

        (94,243)

        16,137,558

        21,434,700

        16,137,558

        85.3%

        Explanation of accounting

        policies and specific accounting principles for hedging during the reporting period, and any

        significant changes compared

        with last reporting period

        Please refer to section VIII of this Report, note III. 32.1 for the disclosure of the accounting policies for hedging. There is no change in the accounting policies for hedging during the reporting period.

        Explanations about actual

        gain/loss during the Reporting Period

        The loss during the year was RMB 94,243,000 compared to a loss of RMB 178,050,000 in the same period last year. The loss was mainly due to the devaluation of the USD by 12% vs. the BRL and by 11% vs. the EUR, offset by devaluation of the USD by 7.5% vs. ILS.

        Explanations for hedging effect

        Despite of the loss incurred from the hedging transactions, which include the gains or losses from changes in the fair value of the derivatives, the gains or losses from the disposal of the derivatives and the hedging costs, the Group has effectively mitigated the impact from the exchange rate fluctuations

        during the year.

        Source of fund for the derivatives investment

        Internal.

        Risk and control analysis for the Reporting Period (including but not limited to market risk,

        liquidity risk, credit risk, operational risk, legal risk, etc.)

        The aforesaid refers to short term hedging currency transactions made with banks.

        The Group's transactions are not traded in the market. The Transactions are between the applicable company in the Group and the applicable bank until the expiration date of the transaction, therefore no market risk is involved.

        Regarding credit and liquidity risk, the Group is working with large and substantial banks only and with some of them the Group has ISDA agreements. As to operational risk, the Group is working with relevant software, which is its back office for all transactions.

        No legal risk is involved.

        The actions taken in order to further reduce risks are:

        Every 2-3 years the internal audit of the relevant subsidiaries' department is auditing the entire procedure.

        Market price or fair value change of investments during the Reporting Period.

        Specific methodology and assumptions should be

        disclosed in the analysis of fair

        value of the investments

        The aforesaid refers to short time hedging currency transactions made by the relevant subsidiary with banks. Segregation of duties as follows:

        For the fair value evaluation, the relevant subsidiary is usually using external experts. The relevant subsidiary hedges currencies only; the relevant

        transactions are simple (Options and forwards) for short terms. For fair value methodology see section VIII of this Report, note IX. Fair Value. The exchange rates are provided by the accounting department of the relevant subsidiary and all other parameters are provided by the experts.

        Litigation-related situations (if

        applicable)

        N/A

        Date of disclosure of Board

        approval (if any)

        March 14th, 2025

        Date of disclosure of

        Shareholders' approval (if any)

        April 8th, 2025

        • The relevant subsidiaries have specific guidelines, under the Group's policy, which were approved by the subsidiaries' financial statements committee of the board, which specifies, inter alia, the hedging policy, the persons that have the authorization to deal with hedging, the tools, ranges etc. The only subsidiary that has hedging positions in the Group in the period was Adama Solutions and its subsidiaries.

        • The relevant subsidiaries apply management designed procedures and controls, which among other things, monitor the working process and the controls of the hedging transactions and are quarterly reviewed and annually audited.

        • The controllers of the relevant subsidiaries are involved in the process and are monitoring the hedging accounting treatment.

        The company is required to comply with the "Self-regulatory Guidelines for Listed Companies on Shenzhen Stock Exchange: No. 3 - Disclosure of Industry Information".

        The derivative transactions carried out by the Group were mainly through options and forward in order to mitigate the currency exposure and the fluctuation in Israeli CPI. For more details, please refer to the section above.

      2. Investment in Derivative Financial Instruments for Speculation during the Reporting Period

      • Applicable √ Not Applicable

      No such situation occurred during the Reporting Period.

    5. Use of Raised Fund

      • Applicable Not applicable None during the Reporting Period.

  7. Sale of Major Assets and Equity Interests
    1. Sale of Significant Assets

      • Applicable Not applicable None during the Reporting Period.

    2. Sale of Significant Equities

      • Applicable Not applicable

  8. Main Controlled and Joint Stock Companies

    ApplicableNot applicable

    List of main subsidiaries and stock-participating companies influencing over 10% of the net profits on the Company

    Unit: RMB'000

    Name

    Type

    Main services

    Registered

    capital

    Total

    assets

    Net assets Operating Operating Net profit

    revenues profit

    Adama

    Solutions Subsidiary

    Development, manufacturing and marketing of agrochemicals, intermediate materials for other industries, food

    additives and synthetic aromatic products,

    mainly for export.

    720,085 42,624,316 12,699,959 13,263,012 (309,059) (245,725)

    Subsidiaries acquired or disposed during the Reporting Period

    • Applicable Not applicable

      Explanations on the main controlled and joint stock companies

      ApplicableNot applicable

      During the Reporting Period, total sales of Solutions, a wholly-owned subsidiary of the Company, amounted to $1,845 million, a decline of 2%, reflecting an increase of 3% in volumes and a decrease of 3% in prices. Solutions' net loss was $34 million in the first half of the year, compared with net loss of

      $137 million in the corresponding period last year. For detailed explanation of the performance movement, see above explanation of the Section.

  9. Structured Entities Controlled by the Company
    • Applicable Not applicable

  10. Risks Facing the Company and Countermeasures

The Group is exposed to several major risk factors, resulting from its economic environment, the industry and the Group's unique characteristics, as follows (the order below does not indicate priority):

Exchange rate fluctuations

Although the Company reports its consolidated financial statements in RMB, the Company's material subsidiary Solutions reports its consolidated financial statements in US dollars, which is its functional currency, while its operations, sales and purchases of raw materials are carried out in various currencies. Therefore, fluctuations in the exchange rate of the selling currency against the purchasing currency impact the Company's results. The Group's most significant exposures are to the Euro, the Israeli Shekel and the Brazilian Real. The Group has lesser exposures to other currencies. The strengthening of the US dollar against other currencies in which the Company operates reduces the dollar value of such sales and vice versa.

On an annual basis, approximately 22% of the Group's sales are to the European market and therefore the impact of long-term trends on the Euro may affect the Company's results and profitability.

Analyses of currency exposure from foreign currency exchange rate fluctuations against assets, liabilities and cash flow denominated in foreign currencies are done constantly. High volatility of the exchange rates of these currencies could increase the costs of transactions to hedge against currency exposure, thereby increasing the Company's financing costs.

The Group uses commonly accepted financial instruments to hedge most of its substantial net balance sheet exposure to any particular currency. Nonetheless, since as part of these operations the Group hedges against most of its balance sheet exposure and only against part of its economic exposure, exchange rate volatility might impact the Group's results and profitability. As of the date of publication of this Report, the Group has hedged most of its balance sheet exposure.

In addition, as the Company's product sales depend directly on the cyclical nature of the agricultural seasons, therefore the Company's income and its exposure to the various currencies is not evenly distributed over the year. Countries in the northern hemisphere have similar agricultural seasons and therefore, in these countries, the highest sales are usually during the first half of the calendar year. During this period, the Company is most exposed to the Euro. In the southern hemisphere, the seasons are opposite and most of the local sales are carried out during the second half of the year. During these months, most of the Company's exposure pertains to the Brazilian Real.

Exposure to Interest rate, Israel CPI and NIS exchange rate fluctuations

The debentures issued by Solutions, the material subsidiary of the Company, are Israeli Shekel based and linked to the Israel Consumer Price Index "CPI" and therefore an increase in the CPI and an appreciation of the shekel rate against the dollar might lead to a significant increase in its financing expenses. In addition, high volatility of the exchange rate of USD/NIS and expectations of material changes in the inflation rate, may increase the costs of hedging transactions on currency exposure, and as a result, may lead to a further increase in the company's financing costs. As of the date of approval of the financial statements, Solutions hedged most of its exposure to these risks on an ongoing basis,

through CPI hedging and USD-ILS exchange rate hedging transactions.

In addition, inflation in several global markets has a cross effect on the business results of the Group, since on one hand, it contributes to the Group's ability to increase the sale price of its products, but on the other hand, it may increase the Group's production costs and operating expenses. As of the date of the Report, the Group is unable to isolate the influence of inflation on its sale prices and its costs. The Group estimates that the cumulative cross influence of inflation does not have a material effect on to its financial results.

Since December 31, 2021, the Group have had dollar denominated liabilities bearing variable interest rates previously based on LIBOR, exposing it to interest rate fluctuations. Following the global transition away from LIBOR, the Company monitors its exposure and periodically evaluates hedging strategies. As of January 1, 2022, SOFR (USD), ESTR (EUR) and SONIA (GBP) have replaced LIBOR as alternative risk-free rates. As of the date of publication of this Report, the Group has not carried out hedging for such exposure, since US dollar interest rates have been relatively stable.

In addition, the effect of interest changes on the debt that serves the Group's working capital is seasonal. Such debt bears a variable interest, but has no material effect on the Group's financing expenses. As a result, the net increase in interest rate does not have a material effect on the Group's business.

Business operations in emerging markets

The Group conducts business - mainly product sales and raw material procurement - inter alia, in emerging markets such as Latin America (particularly in Brazil, the largest market, country wise, in which the Group operates), Eastern Europe, Southeast Asia and Africa. The Group's activity in emerging markets is exposed to risks typical of those markets, including: political and regulatory instability; volatile exchange rates; economic and fiscal instability and frequent revisions of economic legislation; relatively high inflation and interest rates; terrorism or war; restrictions on import and trade; differing business cultures; uncertainty as to the ability to enforce contractual and intellectual property rights; foreign currency controls; governmental price controls; restrictions on the withdrawal of money from the country; barter deals and potential entry of international competitors and accelerated consolidations by large-scale competitors in these markets. Developments in these regions may have a significant effect on the Group's operations. Distress to the economies of these markets could impair the ability of the Group's customers to purchase its products or the ability to market them at international market prices, as well as harm the Group's ability to collect customer debts, in a way that could have a significant adverse effect on the Group's operating results.

The Group's operations in multiple regions allows for the diversification of such risks and for the reduction of its dependency on particular economies. In addition, changes in registration requirements or customers' preferences in developed western countries, which may limit the use of raw materials purchased from emerging economies, may require redeployment of the Group's procurement organization, which might negatively affect its profitability for a certain period.

Operating in a competitive market

The crop protection products industry is highly competitive. Currently, seven multinational companies, including the Company, lead the global industry. Five of these, Bayer, Syngenta, Corteva, BASF and FMC, are Originator Companies, which develop, manufacture and market both patent-protected as well as off-patent products. The Group competes with the original products with the aim of maintaining and increasing its market share.

The Originator Companies possess resources enabling them to compete aggressively, in the short-to-

medium term, on price and profit margins, so as to protect their market share. Loss of market share or inability to acquire additional market share from the Originator Companies can affect the Group's position in the market and adversely affect its financial results. For details regarding the Group's competitive advantages see section III - subsection II. Core competitiveness analysis above.

Similarly, the Group also competes in the more decentralized off-patent segment of the market, against other off-patent companies and smaller-scale Originator Companies, which have significantly grown in number in recent years and are materially changing the face of the crop protection industry, the majority of whom have not yet deployed global distribution networks, and are only active locally. These companies often price their products aggressively and at times have lower profit margins than the Group, which may adversely impact the Group's sales and product prices. The Group's ability to maintain its revenues and profitability from a specific product in the long term is affected by the number of companies producing and selling comparable off-patent products and the timing of their entrance to the relevant market.

Any delay in developing or obtaining registrations for products and/or delayed penetration into markets and/or growth of competitors that focus on off-patent active ingredients (whether by the expansion of their product portfolio, granting registrations to other manufacturers (including manufacturers in China and India) to operate in additional markets, transforming their distribution network to a global scale or increasing the competition for distribution access), and/or difficulty in purchasing low cost raw materials, may harm the Group's sales, affect its global position and lead to price erosion.

Decline in scope of agricultural activities; Climate change and exceptional changes in weather conditions

The scope of general agricultural activities worldwide may be negatively affected by many exogenous factors, some resulting from climate change, including but not limited to extreme weather conditions, natural disasters, a decrease in agricultural commodity prices, government policies and the economic condition of farmers. A material decline in the scope of agricultural activities would by necessary implication cause a decline in the demand for the Group's products, erosion of its prices and collection difficulties, which may have a significant adverse effect on the Group's results. Extreme weather conditions, both chronic and acute, as well as other damages caused by nature may have an impact on the demand for the Group's products, as well as to price thereof. For example, drought may reduce the need for fungicides, which could result in fewer sales and greater unsold inventories in the market, whereas excessive rain could lead to increased plant disease or weed growth requiring growers to purchase and use more crop protection products. Drought and/or increased temperatures may change insect pest pressures, requiring growers to use more, less, or different insecticides. Climate change may increase the frequency or intensity of extreme weather such as storms, floods, heat waves, droughts and other events that could affect the demand for the Company's products. The Group believes, that should extreme weather conditions or a number of such bad seasons occur in succession, without favorable seasons in the interim, its results may sustain significant harm.

Environmental, health and safety legislation, standards, regulation and exposure

Many aspects of the Group's operations are strictly regulated, including in relation to production and trading, and particularly in relation to the storage, treatment, manufacturing, transport, usage and disposal of its products, their ingredients and byproducts, some of which are considered hazardous. The Group's activities involve hazardous materials. Defective storage or handling of hazardous materials may cause harm to human life or to the environment in which the Group operates. The regulatory requirements regarding the environment, health and safety could, inter alia, include soil and groundwater clean-up requirements; as well as restrictions on the volume of the hazardous materials permitted to be stored in the Group's

facilities and type of emissions the Group is permitted to discharge into the air and water.

The regulatory requirements applicable to the Group vary from product to product and from market to market, and tend to become stricter with time. In recent years, both government authorities and environmental protection organizations have been applying increasing pressure, including through investigations and indictments as well as increasingly stricter legislative proposals and class action suits related to companies and products that may potentially pollute the environment. Compliance with these legislative and regulatory requirements and protection against such legal actions requires the Group to commit considerable human and financial resources (both in terms of substantial ongoing costs and in terms of material one-time investments) to meet mandatory environmental standards. In some instances, this may result in delaying the introduction of products into new markets or in adverse effects on the Group's profitability. In addition, the toughening, material alteration or revocation of environmental licenses or permits, or their stipulations, or the inability to obtain such licenses and permits, may significantly affect the Group's ability to operate its production facilities, which in turn may have a material adverse effect on the financial and business results of the Group. The Group may be required to bear significant civil liabilities (including due to class actions) or criminal liabilities (including high penalties and/or high compensation payments and/or costs of environmental monitoring and rehabilitation), resulting from violation of environmental, health and safety regulations, while some of the existing legislation may impose "strict liability" regime on the Group, i.e. the Group will be held liable, regardless of proof of negligence or malice.

While the Group invests material sums in adapting its facilities and in constructing special facilities in accordance with environmental requirements, it is currently unable to assess with any certainty whether these investments (current and future) and their outcomes may satisfy current or future requirements, should these be significantly increased or changed. In addition, the Group is unable to predict with any certainty the extent of future costs and investments it may incur in order to meet the requirements of the environmental authorities in the relevant countries in which it operates since, inter alia, the Group is unable to estimate the extent of potential pollutions, their duration, the extent of the measures required to be taken by the Group in handling them, the division of responsibility among other parties and the amounts recoverable from third parties.

Furthermore, the Group may be the target of bodily injury claims and property damage claims caused by exposure to hazardous materials, which are largely covered under the Group's insurance policies.

The Group is evaluating both transition and physical risks related to climate change. Physical chronic and acute risks to ADAMA production assets, activities and products are being evaluated with the PCRAM methodology. The Company has been assessing the transition risks, including the carbon taxes. Additional transition risks include the adaptation of novel technologies aimed at reducing carbon emissions.

In addition, regarding products that are exported to Europe, the Group may be subject to the EU Carbon Border Adjustment Mechanism (CBAM). As of this date, the Group's products are not subject to the first phase of the CBAM.

Legislative, standard and regulatory changes in product registration

The majority of the substances and products marketed by the Group require registration at various stages of their development, production, import, utilization and marketing, and are also subject to strict regulatory supervision by the regulatory authorities in each country. Compliance with the regulatory requirements that vary from country to country and which are becoming more stringent with time, involves significant

time and costs, and rigorous compliance with individual registration requirements for each product. Noncompliance with these regulatory requirements might materially adversely affect the Group's expenses, cost structure and profit margins, as well as penetration of its products in the relevant market, and may even lead to suspension of sales of the relevant product, and recall of those products already sold, or to legal action. Moreover, to the extent new regulatory requirements are imposed on existing registered products (requiring additional investment or leading to the existing registration's revocation) and/or the Group is required to compensate another company for its use of the latter's product registration data, these might amount to significant sums, considerably increasing the Group's costs and adversely affecting its results and reputation. In recent years the industry has been suffering from revocation of registration for many products around the world. This trend is particularly evident in European countries as well as in many other countries worldwide.

Nevertheless, the Group believes that, in countries where the Group maintains a competitive edge, any toughening of registration requirements may actually increase this edge, since this will make it difficult for its competitors to penetrate the same market, whereas in countries in which the Group possesses a small market share, if any, such toughening may make further penetration of the Group's products into that market more difficult.

Product liability

Product and producer liability are a risk for the Group. Regardless of their prospects or actual results, product liability lawsuits might involve considerable costs as well as tarnish the Group's reputation, thus potentially impacting its profits. The Group has a third-party and defective product liability insurance cover. However, there is no certainty that the scope of insurance cover is sufficient. Any future product liability lawsuit or series of lawsuits could materially affect the Group's operations and results, should the Group lose the lawsuit or should its insurance cover not suffice or apply in a particular instance. In addition, while the Group has not currently encountered any difficulty renewing such insurance policy, it is possible that it will encounter future difficulties in renewing an insurance policy for third party liability and defective products on terms acceptable to the Group.

Successful market penetration and product diversification

The Group's growth and profit margins are affected, inter alia, by the extent of its success in developing differentiated products and obtaining registrations for them, so as to enable it to gain market share at the expense of its competitors. Usually, being the first to launch a certain off-patent product affords the Group continuing advantage, even after other competitors penetrate the same market. As such, the Group's revenues and profit margins from a certain new off-patent product could be materially affected by its ability to launch such product ahead of the launch of a comparable product by its competitors.

Should new products fail to meet registration requirements in the different countries or should it take a long period of time to obtain such registrations, the Group's ability to successfully introduce a new product to the relevant market in the future may be affected, since entry into the market prior to other competitors is important for successful market penetration. Furthermore, successful market penetration involves, inter alia, product diversification in order to suit each market's changing needs. Therefore, if the Group fails to adapt its product mix by developing new products and obtaining the required regulatory approvals, its future ability to penetrate that market and to maintain its existing market share could be affected. Failure to introduce new products to given markets and meet Group objectives (given the considerable time and resources invested in their development and registration) might affect the sales of the product in question in the relevant market, the Group's results and margins.

Intellectual property rights of the Group and of third parties

The Group's ability to develop off-patent products is dependent, inter alia, on its ability to oppose patents or patent application of Originator Companies or other third parties, or to develop products that do not otherwise infringe intellectual property rights in a manner that may involve significant legal and other costs. Originator Companies tend to vigorously defend their products and may attempt to delay the launch of competing off-patent products by registering patents on slightly different versions of products for which the original patent protection is about to expire or has expired, with the aim of competing against the off-patent versions of the original product. The Originator Companies may also change the branding and marketing of their products. Such actions may increase the Group's costs and the risk it entails, and harm or even prevent its ability to launch new products.

The Group is also exposed to legal claims that its products or production processes infringe on third-party intellectual property rights. Such claims may involve time, costs, substantial damages and management resources, impair the value of the Group's brands and its sales and adversely affect its results. Such lawsuits that were concluded involved non-material amounts.

Furthermore, although the Group protects its brands and trade secrets with patents, trademarks and other methods of intellectual property protection, these protective means may not be sufficient for fully safeguarding its intellectual property. Any unlawful or other unauthorized use of the Group's intellectual property rights could adversely affect the value of its intellectual property and goodwill. In addition, the Group may be required to take legal actions involving financial costs and resources to safeguard its intellectual property rights.

Fluctuations in raw material inputs and prices, and in sales costs

Significant percentage of the Groups' cost of sales derives from raw material costs. Hence, significant increases or decreases in raw material costs affect the cost of goods sold, and are, due to the length of the Company's inventory cycle, generally reflected in the Company's financials. Most of the Group's raw materials are distant derivatives of oil prices and therefore, extreme changes or decrease in oil prices may affect the costs of raw materials, although only partially.

To reduce exposure to fluctuations in the prices of raw materials, the Group customarily engages in longterm purchase contracts for key raw materials, wherever possible. Similarly, the Group acts to adjust its sales prices, wherever possible, to reflect the changes in the costs of raw materials.

As of the date of approval of the financial statements, the Group has not engaged in any hedging transactions against increases in oil and other raw material costs.

Exposure due to recent developments in the genetically modified seeds market

Any significant development in the market of genetically modified seeds for agricultural crops, including as a result of regulatory changes in certain countries currently prohibiting the use of genetically modified seeds, and/or any significant increase in the sales of genetically modified seeds and/or to the extent new crop protection products are developed for further crops that would be widely used (substituting traditional products), will affect demand for crop protection products, requiring the Group to respond by adapting its product portfolio to the new demand structure. Consequently, to the extent that the Group fails to adapt its product mix accordingly, this may reduce demand for its products, erode their sales price and by implication affect the Group's results and market share.

Nevertheless, the fact that the Group itself markets some of the products for which herbicide tolerance traits have been developed, acts to mitigate this exposure (albeit only in terms of marketing margins).

In addition, natural and/or biological substances that attack weeds, pests and diseases are potential

alternatives for the Company's products, though as of the date of the report, their efficiency is relatively limited, and they are commercialized in a relatively small volumes.

Operational risks

The Group's operations, including its manufacturing activities, rely, inter alia, on state-of-the-art computer systems. The Group continually invests in upgrading and protecting these systems from malfunctions and attack. Any unexpected failure of these systems, as well as the integration of new systems, could involve substantial costs and adversely affect the Group's operations until completion of the repair or integration. The potential occurrence of a substantial failure that cannot be repaired within a reasonable time frame may also affect the Group's operations and its results. Currently, the Group has a property and loss-of-profit insurance policy.

The Group's production capacity is affected, among others, by its facilities' output and individual area and time allocation at full capacity. The Group's Multi-purpose facilities provide manufacturing flexibility and enable the Group to prepare for the manufacturing of new products. Although the Group believes that its existing sites have sufficient facilities and land areas to expand its production capacity, if necessary, in the case of immediate or short-term increases in demand for new products supply may be delayed due to lack of capacity to meet demand for such new products.

Data protection and cyber security

During its activity, the Group may be exposed to risks and threats, related to the stability of its information technologies systems, data protection and cyber security, which could appear in many different forms (such as service denial, misleading employees, malfunction, encryption or data erasing and other cyber-attacks via E-mail or malicious software). An attack on such computerized systems, mainly network based systems may cause the group material damages and expenses and even partial suspension and disruption of their proper functioning. In order to minimize the abovementioned risks, the group invests resources in its technological resilience and in proper protection of its systems.

Raw material supply and/or shipping, port service disruptions and inventory

Lack of raw materials or other inputs utilized in the manufacture of the Group's products may prevent the Group from supplying its products or significantly increase production costs. Moreover, the Group imports raw materials to its production facilities worldwide, from where it then exports the technical or formulated products to its subsidiaries around the world for formulation and/or commercialization purposes. Disruptions in the supply of raw materials from regular suppliers may adversely affect operations until an alternative supplier is engaged. If any of the Group's suppliers are unable to supply raw materials for a prolonged period, including due to ongoing disruptions and/or prolonged strikes and/or infrastructure defects in the operating of a relevant port, and if the Group is unable to engage with an alternative supplier at similar terms and in accordance with the relevant product registration requirements, this may adversely affect the Group's results, significantly affect its ability to obtain raw materials in general, or obtain them at reasonable prices, as well as limit its ability to supply products and/or meet customer supply deadlines. These might negatively affect the Group, its finances and operating results. In order to reduce this risk, it is the Group's practice to occasionally adjust the volume of its product inventories or in certain scenarios, to increase the levels of inventory held by the Company to overcome possible supply shortages, logistic challenges and increases in cost of inventory, as mentioned above, in order to support expected future sales. Additionally, in the case of fluctuations in the market prices for inventory held by the Company, this may affect its finances and operating results. In addition, war, regional conflicts, acts of terror and/or governmental instability around the world may negatively impact the Company's operations. This may

result, among others, in the suspension of operations or the shutdown of affected facilities, hence causing production and distribution delays, loss of property, injury to employees, and increased insurance premiums.

Failed mergers and acquisitions; difficulties in integrating acquired operations

The Group's strategy may include selective mergers, acquisitions, investments and collaborations to enhance and strengthen its presence in certain markets. When pursuing such opportunities, effective integration with market conditions, profitability forecasts and competition are key considerations. Challenges in implementation or deviations from forecasts may impact the expected value, customer retention, liability exposure and the valuation of intangible assets related to a merger or acquisition, as well as affect the retention of skilled personnel resources.

Production concentration in limited plants

A large portion of the Group's production operations is concentrated in a relatively small number of locations. Natural disasters, hostilities, labor disputes, substantial operational malfunction or any other material damage might significantly affect Group operations, as a result of the difficulty, the time and investment required for relocating the production operation or any other activity.

International taxation

Most of the Group's sales are global, through its consolidated subsidiaries worldwide. These individual companies are assessed in accordance with the tax laws effective in each respective location. The Group's effective tax rate could be significantly affected by different classification or attribution of the profits arising from the proportional value of the components of each of the companies in the Group in the various countries, as is recognized in each tax jurisdiction; changes in the characteristics (including regarding the location of control and management) of these companies; changes in the breakdown of the Group's profits into regions where differing tax rates apply; changes in statutory tax rates and other legislative changes; changes in assessment of the Group's deferred tax assets or deferred tax liabilities; changes in determining the areas in which the Group is taxed; and potential changes in the Group's organizational structure.

Changes in tax regulations and the manner of their implementation, including with regard to the implementation of BEPS, may lead to a substantial increase in the Group's applicable tax rates and have a material adverse effect on its financial position, results and cash flows.

Risks arising from the Group's debt

The Group finances its business operations by means of its own equity and loans from external sources (primarily traded debentures issued by Solutions, bank credit and credit from related parties). The Group's main source for servicing the debt and its operating expenses is by means of the profits from the Group companies' operations. Restrictions applying to the Group companies regarding distribution of dividends to the Group, or the tax rate applicable on these dividends, may affect the Group's ability to finance its operations and service its debt.

In addition, the Group's Finance Documents, as contained in the bank credit agreements, require meeting certain Financial Covenants. Failure to meet these covenants due to an exogenous event or non-materialization of Group forecasts, and insofar as the financing parties refuse to extend or update these Financial Covenants as per the Group's capabilities, may lead the financing parties to demand the immediate payment of these liabilities (or part thereof).

Exposure to customer credit risks

The Group's sales to customers worldwide usually involve customer credit as is customary in each market.