Yara International AsaOSL: YAR

Country-by-Country Report 2025

· Issued by Yara International Asa
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Country-by-Country Report 2025



Country-by-Country Report 2025

Yara is committed to transparency and accountability, with adherence to international agreements and national legislation where it operates.

Yara welcomes initiatives to strengthen governance in resource-rich countries by improving transparency and accountability as to how natural resources wealth is generated and used.

The Country-by-Country Report for 2025 has been prepared in accordance with the Norwegian Accounting Act §2-10 and the Norwegian Security Trading Act §5-5a and the report is approved by the Board of Directors and included in their statement from the Board and the CEO of Yara International ASA on page 302 in Yara's Annual Report for 2025.

Basis of preparation Materiality

Payments constituting a single payment, or series of related payments that equal or exceed 100,000 USD during the year are reported. If payments are below the threshold in a given country, they will not be included in the overview of projects and payments.

Scope

Projects with an ownership of more than 50 percent are included in the report. All numbers shown are on a 100 percent basis.

Government

Government is for the purpose of this report defined as any national, regional or local authority of a country and includes any department, agency or entity controlled by such an authority.

Reporting principles

Payments to governments are presented on cash basis, and all other financial data is based on IFRS, as used for Group accounting purposes. Payments done in other currencies than USD are reported with an average exchange rate of the year.

The report may differ from statutory accounts due to local GAAP differences.

Provided below is the Country-by-Country Reporting for 2025 for Yara's extractive industries, applicable for Yara's mining activities in Brazil and Finland

USD thousands, except percentages and production volumes

Subsidiaries Yara Brasil Fertilizantes S.A. Yara Suomi Oy

Ownership

Products

100%

Phosphate

100%

Phosphate

General information

Project

Lagamar

Total legal entity

Silinjärvi

Total legal entity

Hosting Country

Brazil

Finland

Industry

Mining

Mining

Stage

Closed

Extracting

Investments

86,204

180,554

Revenues, total including internal sales

3,503,862

1,378,073

Production volumes (1,000 tonnes of phosphate concentrate)

15

952

Operating Costs and Expenses

3,360,087

1,101,979

Payment to each government

Authority

Country

Brazil

Finland

Taxes imposed on the entity's income, production or profit

National Authority

63

34,519

-

-

Royalties

Municipal Authority

48

-

License-, rental-, entry- and other fees

Municipal Authority

192

-

Information about subsidiaries for 2025

USD millions, except number of employees

Number of

Interest paid to other group

Revenues total

including

Profit/(loss) before income

Income tax

Accumulated

Subsidiaries

Jurisdiction

employees

companies

internal sales

tax

accrued

Taxes paid net

earnings¹

Yara Argentina S.A.

Argentina

127

-

165

4

-

(1)

(22)

Chemical Holdings Pty Ltd.

Australia

-

-

-

-

-

-

207

Yara Australia Pty Ltd.

Australia

13

(22)

37

7

-

2

145

Yara Pilbara Fertilisers Pty Ltd.

Australia

257

(12)

265

(26)

-

19

512

Yara Environmental Technologies GmbH

Austria

46

-

23

-

(1)

-

(27)

Battaille S.A.

Belgium

-

-

15

3

-

-

10

Société de Gestion d'Actifs S.A.

Belgium

-

-

-

-

-

-

(3)

Yara Belgium S.A./N.V.

Belgium

257

-

1

(4)

(2)

-

120

Yara Tertre S.A.

Belgium

289

-

352

(43)

3

-

(287)

Yara Bolivia Fertilizantes S.R.L

Bolivia

2

-

-

-

-

-

1

Agoro Carbon Alliance Brasil Ltda.

Brazil

-

-

-

(2)

-

-

-

IFC Indústria de Fertilizantes de Cubatão S.A.

Brazil

-

(1)

-

(1)

-

-

(10)

Yara Brasil Fertilizantes S.A.

Brazil

4,895

(62)

3,504

37

(14)

(35)

(1,442)

Yara Bulgaria EOOD

Bulgaria

54

-

-

-

-

-

(2)

Yara Belle Plaine Inc.

Canada

236

(27)

718

415

(111)

(66)

369

Yara Canada Holding Inc.

Canada

-

(35)

-

291

-

-

2

Yara Canada Inc.

Canada

26

-

239

33

(8)

(1)

170

Yara Chile Fertilizantes Ltda.

Chile

7

-

21

3

-

-

1

Yara China Ltd.

China

-

-

-

-

-

-

(13)

Yara Crop Nutrition (Huaibei) Co., Ltd

China

27

-

10

1

-

-

-

Yara Digital Farming Technology (Shanghai) Co. Ltd.

China

23

-

1

-

-

-

(1)

Yara Trading (Shanghai) Co. Ltd.

China

90

-

362

(14)

-

(2)

1

Fertillanos S.A.S. "en liquidacion"

Colombia

-

-

-

-

-

-

-

Yara Colombia S.A.

Colombia

644

(1)

453

38

(21)

6

209

Yara Industrial Colombia S.A.S.

Colombia

26

-

38

5

(2)

(1)

4

Yara Costa Rica S. de R.L.

Costa Rica

47

(1)

76

9

(3)

-

20

Yara Agri Czech Republic s.r.o.

Czech Republic

9

-

41

1

-

1

1

A/S Ammonia

Denmark

-

-

-

-

-

-

-

Ny Nitrogen A/S

Denmark

-

-

-

-

-

-

4

USD millions, except number of employees

Number of

Interest paid to other group

Revenues total

including

Profit/(loss) before income

Income tax

Accumulated

Subsidiaries

Jurisdiction

employees

companies

internal sales

tax

accrued

Taxes paid net

earnings¹

Yara Danmark A/S

Denmark

34

-

224

26

(6)

(4)

43

Yarecuador Cia. Ltda.

Ecuador

31

-

72

9

(2)

(1)

24

Yara Agri Trade Misr

Egypt

113

-

72

8

(2)

(2)

13

Yara Trade Misr Ltd.

Egypt

-

-

-

1

-

-

1

Yara Eesti OÜ

Estonia

4

-

28

-

-

-

1

Yara Eco Oy

Finland

-

-

7

-

-

-

(5)

Yara Suomi Oy

Finland

834

(26)

1,378

90

-

-

413

Yara France SAS

France

513

(10)

912

(44)

(11)

-

(27)

Varda Germany GmbH

Germany

-

-

-

-

-

-

(1)

Yara Besitz GmbH

Germany

-

(1)

24

8

-

-

69

Yara Brunsbüttel GmbH

Germany

264

(5)

410

-

-

-

34

Yara GmbH & Co. KG

Germany

592

(6)

968

90

(2)

(1)

84

Yara Industrial Solutions Germany GmbH

Germany

-

-

-

-

-

-

(7)

Yara Investments Germany SE

Germany

-

(14)

-

(13)

(1)

2

(96)

Yara Investment GmbH

Germany

-

(7)

-

-

-

-

24

Yara Verwaltungs GmbH

Germany

-

-

1

-

-

-

-

Yara Ghana Ltd.

Ghana

46

-

75

18

(5)

(5)

28

Yara Hellas S.A.

Greece

36

(1)

141

4

(1)

1

40

Nutrientes y Nitratos Quetzales S.A.

Guatemala

-

-

10

-

-

-

1

Yara Guatemala S.A.

Guatemala

52

-

74

12

(3)

(3)

26

Yara Hungaria Gyarto es Kereskedelmi Kft.

Hungary

11

-

12

-

-

(1)

6

Yara Digital Farming India Pvt. Ltd.

India

124

-

1

1

-

-

4

Yara Environmental Technologies Pvt. Ltd.

India

17

-

3

-

-

-

2

Yara Fertilisers India Pvt. Ltd.

India

636

-

585

30

(4)

-

25

P.T. Yara Indonesia

Indonesia

76

-

61

1

-

(2)

5

Yara Insurance DAC

Ireland

-

-

52

7

(1)

(2)

118

Yara Italia S.p.A.

Italy

377

(7)

585

(42)

-

(1)

(4)

Agribios Italiana Srl

Italy

20

-

19

3

-

-

16

Yara East Africa Ltd.

Kenya

53

-

100

(1)

-

-

(10)

Yara Latvija SIA

Latvia

4

-

28

-

-

-

1

Yara Lietuva UAB

Lithuania

444

-

39

3

(1)

(1)

7

USD millions, except number of employees

Number of

Interest paid to other group

Revenues total

including

Profit/(loss) before income

Income tax

Accumulated

Subsidiaries

Jurisdiction

employees

companies

internal sales

tax

accrued

Taxes paid net

earnings¹

Yara Fertilizers Malaysia Sdn. Bhd.

Malaysia

-

-

-

-

-

-

(1)

Yara International (M) Sdn Bhd

Malaysia

49

-

63

1

-

-

9

Yara México S. de R.L. de C.V.

Mexico

416

(3)

328

36

(11)

-

50

Yara Mozambique Lda.

Mozambique

5

-

3

-

-

-

(16)

Yara Myanmar Ltd.

Myanmar

-

-

-

5

-

-

(11)

Yara Fertilizers (NZ) Ltd.

New Zealand

6

-

10

1

-

-

5

Fertilizer Holdings AS

Norway

-

-

-

508

(22)

(15)

1,561

Herøya Nett AS

Norway

23

(1)

11

-

-

-

4

OFD Holding S. de R.L.

Norway

-

-

-

21

-

-

258

Stiftelsen for ansattes aksjer i Yara

Norway

-

-

-

-

-

-

(1)

Yara AS

Norway

-

(12)

-

(10)

(14)

(5)

312

Yara Sourcing and Trade AS

Norway

-

-

61

1

-

-

1

Yara Clean Ammonia AS

Norway

-

(11)

-

-

-

-

1

Yara Clean Ammonia Norge AS

Norway

24

(5)

20

(19)

-

-

19

Yara Environmental Technologies AS

Norway

-

-

-

-

-

-

-

Yara Growth Ventures AS

Norway

-

(2)

-

(9)

-

-

5

Yara LPG Shipping AS

Norway

-

-

55

25

(1)

-

(22)

Yara Norge AS

Norway

795

(44)

2,044

217

(34)

-

149

Grønn Gjødsel AS

Norway

11

-

5

-

-

-

(1)

Rudskogveien 46 AS

Norway

-

-

-

-

-

-

-

Yara Panama S. de R.L.

Panama

-

-

-

-

-

-

-

Yara Peru R.L.

Peru

14

-

41

3

(1)

-

3

Pataba Holdings Inc.

Philippines

-

-

-

-

-

-

-

Yara Fertilizers Philippines Inc.

Philippines

32

-

101

3

-

-

12

Yara Poland Sp. z o.o.

Poland

68

-

305

30

(6)

(6)

104

Yara Korea Ltd.

Republic of Korea

5

-

1

-

-

-

(1)

Yara Digital Romania SRL

Romania

-

-

-

-

-

-

(1)

Yara Limited

Rwanda

7

-

13

-

-

-

(2)

Yara Asia Pte Ltd.

Singapore

127

-

1,420

103

(15)

(8)

599

Yara Africa Fertilizers (Pty) Ltd.

South Africa

76

(1)

210

5

-

(1)

14

Yara Animal Nutrition South Africa (Pty) Ltd.

South Africa

152

-

61

1

-

-

(18)

USD millions, except number of employees

Number of

Interest paid to other group

Revenues total

including

Profit/(loss) before income

Income tax

Accumulated

Subsidiaries

Jurisdiction

employees

companies

internal sales

tax

accrued

Taxes paid net

earnings¹

Yara Iberian S.A.U.

Spain

99

(3)

378

21

(5)

(5)

32

Yara AB

Sweden

221

(7)

736

73

(3)

(18)

193

Balderton Fertilisers SA

Switzerland

-

-

-

-

-

-

-

Varda AG

Switzerland

-

-

2

1

-

-

(41)

Yara Clean Ammonia Switzerland SA

Switzerland

20

-

1,651

54

(8)

(10)

239

Yara IEC AG

Switzerland

-

-

-

-

-

-

2

Yara Switzerland Ltd.

Switzerland

24

(2)

2,700

28

(6)

(5)

196

Yara Tanzania Ltd.

Tanzania

49

-

76

(1)

-

(1)

(22)

Yara (Thailand) Limited

Thailand

94

-

214

5

-

-

(11)

Yara Clean Ammonia Netherlands B.V.

The Netherlands

-

-

-

-

-

-

-

Yara Holding Netherlands B.V.

The Netherlands

2

(77)

-

(41)

(10)

(10)

682

Yara Nederland B.V.

The Netherlands

19

(31)

3

175

-

-

4,183

Yara Sluiskil B.V.

The Netherlands

752

(27)

1,299

149

-

-

77

Yara South America Investments B.V.

The Netherlands

-

-

-

-

-

-

-

Yara Technology B.V.

The Netherlands

-

-

-

-

-

-

-

Yara Vlaardingen B.V.

The Netherlands

48

-

184

12

-

-

40

Yara Caribbean (2002) Ltd.

Trinidad and Tobago

-

-

-

8

(1)

(1)

7

Yara Trinidad Ltd.

Trinidad and Tobago

169

-

6

-

-

-

(106)

Yara Turkey Tarımsal Gübre Ürünleri Anonim Şirketi

Turkey

-

-

-

-

-

-

-

LLC Yara Ukraine

Ukraine

10

-

1

-

-

-

-

Yara Overseas Ltd.

United Kingdom

-

-

-

1

-

-

6

Yara Phosyn Ltd.

United Kingdom

-

-

-

-

-

-

-

Yara UK Ltd.

United Kingdom

249

(9)

893

65

(11)

(3)

293

Yara Uruguay SAS

Uruguay

-

-

-

-

-

-

-

Agoro Carbon Alliance US, Inc.

United States

48

(1)

-

(33)

-

-

(86)

Agronomic Technology Corp.

United States

-

-

-

-

-

-

(28)

Freeport Ammonia LLC

United States

-

-

-

-

-

-

(17)

Yara Clean Ammonia US Inc.

United States

-

(5)

358

(12)

-

-

(48)

Yara North America Inc.

United States

192

-

942

118

(36)

(24)

1,030

Yara West Sacramento Terminal LLC

United States

-

-

-

2

-

-

4

Le Vang Trading Services Ltd.

Vietnam

-

-

-

-

-

-

-

USD millions, except number of employees

Number of

Interest paid to other group

Revenues total

including

Profit/(loss) before income

Income tax

Accumulated

Subsidiaries

Jurisdiction

employees

companies

internal sales

tax

accrued

Taxes paid net

earnings¹

Yara Vietnam Co. Ltd.

Vietnam

43

-

59

2

-

-

6

Yara Fertilizer Zambia Ltd.

Zambia

19

(1)

32

1

-

-

(48)

Grand total

15,224

(482)

26,490

2,518

(386)

(215)

10,423

Joint operations and equity-accounted investees

-

-

436

37

(2)

(5)

Parent company⁵

526

(119)

349

1,056

(1)

(3)

Eliminations

601

(11,652)

(1,833)

42

-

Grand total

15,750

-

15 623²

1 778²

(347)³

(222)⁴

1Accumulated earnings reflect retained earnings. This does not necessarily reflect Group accumulated earnings, as the amount includes legal reserves due to local regulations allocating retained earnings to legal reserves.

2Reconcilable against 2025 Group Consolidated Statement of income.

3Reconcilable against 2025 Group note 2.8 Income taxes.

4Reconcilable against 2025 Group Consolidated statement of cash flows.

5Reflects IFRS which deviates from the Financial statements of the parent company due to timing differences of Group contributions/dividends.

The table is based on IFRS figures used for Group accounting purposes. The report may differ from statutory accounts due to local GAAP differences.

Information about subsidiaries for 2024

USD millions, except number of employees

Number of

Interest paid to other group

Revenues total

including

Profit/(loss) before income

Income tax

Accumulated

Subsidiaries

Jurisdiction

employees

companies

internal sales

tax

accrued

Taxes paid net

earnings¹

Yara Argentina S.A.

Argentina

139

-

159

7

-

(6)

(23)

Chemical Holdings Pty Ltd.

Australia

-

-

-

-

-

-

207

Yara Australia Pty Ltd.

Australia

15

(26)

39

(11)

-

(1)

142

Yara Pilbara Fertilisers Pty Ltd.

Australia

252

(14)

278

6

-

(12)

509

Yara Environmental Technologies GmbH

Austria

43

-

18

-

-

-

(24)

Battaille S.A.

Belgium

-

-

19

3

-

-

7

Société de Gestion d'Actifs S.A.

Belgium

-

-

-

-

-

-

(3)

Yara Belgium S.A./N.V.

Belgium

306

(1)

1

14

(5)

-

111

Yara Tertre S.A.

Belgium

306

-

321

(37)

-

-

(215)

Yara Bolivia Fertilizantes S.R.L

Bolivia

2

-

-

-

-

-

1

Agoro Carbon Alliance Ltda.

Brazil

22

-

-

(3)

-

-

(3)

IFC Indústria de Fertilizantes de Cubatão S.A.

Brazil

-

-

-

-

-

-

(8)

Yara Brasil Fertilizantes S.A.

Brazil

5,193

(86)

2,858

(304)

-

(1)

(1,243)

Yara Bulgaria EOOD

Bulgaria

58

-

-

-

-

-

(2)

Yara Belle Plaine Inc.

Canada

226

(44)

641

339

(92)

(127)

329

Yara Canada Holding Inc.

Canada

-

(55)

-

229

-

-

2

Yara Canada Inc.

Canada

26

-

237

22

(7)

(14)

138

Yara Chile Fertilizantes Ltda.

Chile

9

-

21

1

-

-

(1)

Yara China Ltd.

China

-

-

-

-

-

-

(13)

Yara Crop Nutrition (Huaibei) Co., Ltd

China

27

-

9

-

-

-

-

Yara Digital Farming Technology (Shanghai) Co. Ltd.

China

30

-

1

-

-

-

(1)

Yara Trading (Shanghai) Co. Ltd.

China

91

-

381

20

-

-

10

Fertillanos S.A.S. "en liquidacion"

Colombia

-

-

-

-

-

-

-

Yara Colombia S.A.

Colombia

675

(2)

421

29

(6)

(12)

159

Yara Industrial Colombia S.A.S.

Colombia

25

-

38

4

(1)

(1)

3

Yara Costa Rica S. de R.L.

Costa Rica

52

(1)

62

4

(1)

-

14

Yara Agri Czech Republic s.r.o.

Czech Republic

10

-

32

1

-

-

1

A/S Ammonia

Denmark

-

-

-

-

-

-

-

Flex Gødning A/S

Denmark

-

-

-

-

-

-

-

USD millions, except number of employees

Number of

Interest paid to other group

Revenues total

including

Profit/(loss) before income

Income tax

Accumulated

Subsidiaries

Jurisdiction

employees

companies

internal sales

tax

accrued

Taxes paid net

earnings¹

Ny Nitrogen A/S

Denmark

-

-

-

-

-

-

4

Yara Danmark A/S

Denmark

37

-

223

27

(6)

(5)

41

Yarecuador Cia. Ltda.

Ecuador

33

-

60

7

(2)

(3)

17

Yara Agri Trade Misr

Egypt

125

-

69

3

(1)

(2)

9

Yara Trade Misr Ltd.

Egypt

-

-

-

1

-

-

1

Yara Eesti OÜ

Estonia

5

-

-

-

-

-

-

Yara Eco Oy

Finland

-

-

6

(5)

-

-

(4)

Yara Phosphates Oy⁶

Finland

-

(3)

161

14

-

-

19

Yara Suomi Oy

Finland

878

(32)

1,173

19

-

6

297

Yara France SAS

France

549

(12)

779

(147)

-

13

(159)

Varda Germany GmbH

Germany

2

-

-

-

-

-

(1)

Yara Besitz GmbH

Germany

-

(1)

23

4

-

-

62

Yara Brunsbüttel GmbH

Germany

262

(8)

394

(37)

-

-

31

Yara GmbH & Co. KG

Germany

702

(12)

789

56

(1)

(2)

46

Yara Industrial Solutions Germany GmbH

Germany

-

-

-

1

-

-

(6)

Yara Investments Germany SE

Germany

-

(18)

-

(14)

-

4

(13)

Yara Investment GmbH

Germany

-

(9)

-

-

-

-

21

Yara Verwaltungs GmbH

Germany

-

-

-

-

-

-

-

Yara Ghana Ltd.

Ghana

46

-

70

2

(1)

(1)

10

Yara Hellas S.A.

Greece

37

-

118

3

-

-

35

Nutrientes y Nitratos Quetzales S.A.

Guatemala

-

-

5

-

-

-

1

Yara Guatemala S.A.

Guatemala

61

-

61

8

(2)

(2)

23

Yara Hungaria Gyarto es Kereskedelmi Kft.

Hungary

11

-

11

5

-

-

9

Yara Digital Farming India Pvt. Ltd.

India

157

-

1

1

-

-

3

Yara Environmental Technologies Pvt. Ltd.

India

15

-

4

1

-

-

2

Yara Fertilisers India Pvt. Ltd.

India

663

-

647

27

-

-

4

P.T. Yara Indonesia

Indonesia

75

-

65

1

-

(4)

4

Yara Insurance DAC

Ireland

-

-

53

19

(2)

(1)

110

Yara Italia S.p.A.

Italy

385

(9)

513

(64)

-

-

25

Agribios Italiana Srl

Italy

-

-

12

1

-

(1)

11

Yara Côte d'Ivoire S.A. ⁷

Ivory Coast

-

-

12

(1)

-

(1)

-

USD millions, except number of employees

Number of

Interest paid to other group

Revenues total

including

Profit/(loss) before income

Income tax

Accumulated

Subsidiaries

Jurisdiction

employees

companies

internal sales

tax

accrued

Taxes paid net

earnings¹

Yara East Africa Ltd.

Kenya

62

-

99

9

(1)

-

(2)

Yara Latvija SIA

Latvia

5

-

-

-

-

-

-

Yara Lietuva UAB

Lithuania

487

-

2

3

(1)

(1)

3

Yara Fertilizers Malaysia Sdn. Bhd.

Malaysia

-

-

-

-

-

-

(1)

Yara International (M) Sdn Bhd

Malaysia

49

-

63

2

(1)

(1)

7

Yara México S. de R.L. de C.V.

Mexico

433

(3)

332

16

(6)

(4)

52

Yara Mozambique Lda.

Mozambique

5

-

6

-

-

-

(15)

Yara Myanmar Ltd.

Myanmar

-

-

5

(2)

-

-

(16)

Yara Fertilizers (NZ) Ltd.

New Zealand

6

-

11

2

-

-

4

Fertilizer Holdings AS

Norway

-

-

-

395

(23)

-

1,332

Herøya Nett AS

Norway

25

-

12

1

-

-

4

OFD Holding S. de R.L.

Norway

-

-

-

14

(2)

-

244

Stiftelsen for ansattes aksjer i Yara

Norway

-

-

-

-

-

-

(1)

Yara AS

Norway

-

10

-

178

(15)

(7)

302

Yara Birkeland AS

Norway

-

-

2

1

-

-

1

Yara Clean Ammonia AS

Norway

-

(9)

-

1

-

-

1

Yara Clean Ammonia Hegra AS

Norway

-

-

-

-

-

-

-

Yara Clean Ammonia Norge AS

Norway

28

(4)

17

(7)

-

-

34

Yara Environmental Technologies AS

Norway

-

-

-

-

-

-

1

Yara Growth Ventures AS

Norway

-

(1)

-

(8)

-

-

8

Yara LPG Shipping AS

Norway

-

-

56

27

-

-

(4)

Yara Norge AS

Norway

821

(62)

1,801

(4)

-

-

(23)

Grønn Gjødsel AS

Norway

12

-

4

-

-

-

-

Rudskogveien 46 AS

Norway

-

-

-

-

-

-

-

Yara Panama S. de R.L.

Panama

-

-

-

-

-

-

-

Yara Peru R.L.

Peru

14

-

27

2

(1)

-

2

Pataba Holdings Inc.

Philippines

-

-

-

-

-

-

-

Yara Fertilizers Philippines Inc.

Philippines

32

-

96

2

(1)

(2)

10

Yara Poland Sp. z o.o.

Poland

67

-

236

27

(5)

(3)

95

Yara Korea Ltd.

Republic of Korea

4

-

1

-

-

-

(1)

Yara Digital Romania SRL

Romania

-

-

-

-

-

-

-

USD millions, except number of employees

Number of

Interest paid to other group

Revenues total

including

Profit/(loss) before income

Income tax

Accumulated

Subsidiaries

Jurisdiction

employees

companies

internal sales

tax

accrued

Taxes paid net

earnings¹

Yara Limited

Rwanda

7

-

15

(1)

-

1

(2)

Yara Asia Pte Ltd.

Singapore

173

-

1,363

135

(7)

(4)

662

Yara Africa Fertilizers (Pty) Ltd.

South Africa

81

(1)

189

4

-

(2)

9

Yara Animal Nutrition South Africa (Pty) Ltd.

South Africa

156

-

67

(3)

-

-

(16)

Yara Iberian S.A.U.

Spain

114

(4)

314

18

(4)

(3)

35

Yara AB

Sweden

223

(4)

670

71

(17)

(19)

155

Balderton Fertilisers SA

Switzerland

-

-

-

-

-

-

-

Varda AG

Switzerland

26

-

-

(12)

-

-

(35)

Yara Clean Ammonia Switzerland SA

Switzerland

16

-

1,574

63

(9)

(9)

187

Yara IEC AG

Switzerland

-

-

-

-

-

-

2

Yara Switzerland Ltd.

Switzerland

34

(1)

2,385

13

-

(8)

252

Yara Tanzania Ltd.

Tanzania

55

-

64

1

-

-

(21)

Yara (Thailand) Limited

Thailand

99

-

216

5

-

-

(13)

Yara Clean Ammonia Netherlands B.V.

The Netherlands

-

-

-

-

-

-

-

Yara Holding Netherlands B.V.

The Netherlands

2

(96)

-

(23)

-

(15)

646

Yara Nederland B.V.

The Netherlands

20

(38)

3

152

-

-

3,553

Yara Sluiskil B.V.

The Netherlands

759

(30)

1,002

(129)

-

-

(60)

Yara South America Investments B.V.

The Netherlands

-

-

-

-

-

-

-

Yara Technology B.V.

The Netherlands

-

-

-

-

-

-

-

Yara Vlaardingen B.V.

The Netherlands

97

-

175

7

-

-

40

Yara Caribbean (2002) Ltd.

Trinidad and Tobago

-

-

-

14

(1)

(1)

14

Yara Trinidad Ltd.

Trinidad and Tobago

168

-

5

(3)

-

-

(106)

Yara Turkey Tarımsal Gübre Ürünleri Anonim Şirketi

Turkey

-

-

-

-

-

-

-

LLC Yara Ukraine

Ukraine

11

-

1

-

-

-

-

Yara Overseas Ltd.

United Kingdom

-

-

-

1

-

-

5

Yara Phosyn Ltd.

United Kingdom

-

-

-

-

-

-

-

Yara UK Ltd.

United Kingdom

270

(7)

773

62

(8)

(15)

312

Yara Uruguay SAS

Uruguay

-

-

-

-

-

-

-

Agoro Carbon Alliance US, Inc.

United States

53

(1)

-

(22)

-

-

(53)

Agoro LLC

United States

-

-

-

-

-

-

-

Agronomic Technology Corp.

United States

-

(1)

-

1

-

-

(29)

USD millions, except number of employees

Number of

Interest paid to other group

Revenues total

including

Profit/(loss) before income

Income tax

Accumulated

Subsidiaries

Jurisdiction

employees

companies

internal sales

tax

accrued

Taxes paid net

earnings¹

Freeport Ammonia LLC

United States

-

-

-

2

-

-

(17)

Yara Clean Ammonia US Inc.

United States

-

(4)

328

(25)

-

-

(38)

Yara North America Inc.

United States

228

-

911

100

(30)

(27)

937

Yara West Sacramento Terminal LLC

United States

-

-

2

7

-

-

3

Le Vang Trading Services Ltd.

Vietnam

-

-

-

-

-

-

-

Yara Vietnam Co. Ltd.

Vietnam

44

-

54

2

-

-

5

Yara Fertilizer Zambia Ltd.

Zambia

19

(1)

30

(2)

-

-

(48)

Grand total

16,255

(595)

23,695

1,348

(262)

(294)

9,113

Joint operations and equity-accounted investees

-

-

382

49

(6)

(4)

-

Parent company⁵

703

(176)

354

1,300

(17)

(4)

-

Eliminations

-

771

(10,563)

(2,516)

31

-

-

Grand total

16,958

-

13 868²

180²

(254)³

(302)⁴

1Accumulated earnings reflect retained earnings. This does not necessarily reflect Group accumulated earnings, as the amount includes legal reserves due to local regulations allocating retained earnings to legal reserves.

2Reconcilable against Group Consolidated Statement of income 2024.

3Reconcilable against Group note 2.8 Income taxes.

4Reconcilable against Group Consolidated statement of cash flows.

5Reflects IFRS which deviates from the parent financial statements due to timing differences of Group contributions/dividends.

6Yara Phosphates Oy was merged with Yara Suomi Oy on 31 December, 2024.

7Yara Côte d'Ivoire S.A. was divested in August 2024.

The table is based on IFRS figures used for Group accounting purposes. The report may differ from statutory accounts due to local GAAP differences.

Main business activities

Sales,

Holding or Managing

Administrative,

Provision of Services to

Internal Regulated

Holding shares or

Research and

Marketing or

intellectual Purchasing or

Manufacturing

Management or

unrelated

Group

Financial

other equity

Subsidiaries Jurisdiction

Development

Distribution

property

Procurement

or Production Support Services

parties

Finance

Services Insurance

instruments Dormant Other

Yara Argentina S.A. Argentina X

Chemical Holdings Pty Ltd. Australia X

Yara Australia Pty Ltd. Australia X X Yara Pilbara Fertilisers Pty Ltd. Australia X

Yara Environmental Technologies GmbH Austria X X X Battaille S.A. Belgium X

Société de Gestion d'Actifs S.A. Belgium X

Yara Belgium S.A./N.V. Belgium X X Yara Tertre S.A. Belgium X X

Yara Bolivia Fertilizantes S.R.L Bolivia X

Agoro Carbon Alliance Ltda. Brazil X

IFC Indústria de Fertilizantes de Cubatão

S.A. Brazil X

Yara Brasil Fertilizantes S.A. Brazil X X

Yara Bulgaria EOOD Bulgaria X

Yara Belle Plaine Inc. Canada X X

Yara Canada Holding Inc. Canada X

Yara Canada Inc. Canada X

Yara Chile Fertilizantes Ltda. Chile X

Yara China Ltd. China X

Yara Crop Nutrition (Huaibei) Co., Ltd China X X Yara Digital Farming Technology (Shanghai)

Co. Ltd. China X X X

Yara Trading (Shanghai) Co. Ltd. China X

Fertillanos S.A.S. "en liquidacion" Colombia X

Yara Colombia S.A. Colombia X X X

Yara Industrial Colombia S.A.S. Colombia X

Yara Costa Rica S. de R.L. Costa Rica X X Yara Agri Czech Republic s.r.o. Czech Republic X

A/S Ammonia Denmark X

Sales,

Holding or Managing

Administrative,

Provision of Services to

Internal Regulated

Holding shares or

Research and

Marketing or

intellectual Purchasing or

Manufacturing

Management or

unrelated

Group

Financial

other equity

Subsidiaries Jurisdiction

Development

Distribution

property

Procurement

or Production Support Services

parties

Finance

Services Insurance

instruments Dormant Other

Ny Nitrogen A/S Denmark X

Yara Danmark A/S Denmark X

Yarecuador Cia. Ltda. Ecuador X X

Yara Agri Trade Misr Egypt X

Yara Trade Misr Ltd. Egypt X

Yara Eesti OÜ Estonia X

Yara Eco Oy Finland X X

Yara Suomi Oy Finland X X

Yara France SAS France X X

Varda Germany GmbH Germany X

Yara Besitz GmbH Germany X

Yara Brunsbüttel GmbH Germany X

Yara GmbH & Co. KG Germany X X X Yara Industrial Solutions Germany GmbH Germany X

Yara Investment GmbH Germany X

Yara Investments Germany SE Germany X

Yara Verwaltungs GmbH Germany X

Yara Ghana Ltd. Ghana X

Yara Hellas S.A. Greece X

Nutrientes y Nitratos Quetzales S.A. Guatemala X

Yara Guatemala S.A. Guatemala X

Yara Hungaria Gyarto es Kereskedelmi Kft. Hungary X

Yara Digital Farming India Pvt. Ltd. India X

Yara Environmental Technologies Pvt. Ltd. India X

Yara Fertilisers India Pvt. Ltd. India X X

P.T. Yara Indonesia Indonesia X

Yara Insurance DAC Ireland X

Yara Italia S.p.A. Italy X X

Agribios Italiana Srl Italy X X

Yara East Africa Ltd. Kenya X

Yara Latvija SIA Latvia X

Sales,

Holding or Managing

Administrative,

Provision of Services to

Internal Regulated

Holding shares or

Research and

Marketing or

intellectual Purchasing or

Manufacturing

Management or

unrelated

Group

Financial

other equity

Subsidiaries Jurisdiction

Development

Distribution

property

Procurement

or Production Support Services

parties

Finance

Services Insurance

instruments Dormant Other

Yara Lietuva UAB Lithuania X X

Yara Fertilizers Malaysia Sdn. Bhd. Malaysia X

Yara International (M) Sdn Bhd Malaysia X

Yara México S. de R.L. de C.V. Mexico X

Yara Mozambique Lda. Mozambique X

Yara Myanmar Ltd. Myanmar X

Yara Fertilizers (NZ) Ltd. New Zealand X

Fertilizer Holdings AS Norway X

Herøya Nett AS Norway X

OFD Holding S. de R.L. Norway X

Stiftelsen for ansattes aksjer i Yara Norway X

Yara AS Norway X

Yara Sourcing and Trade AS Norway X X X Yara Clean Ammonia AS Norway X

Yara Clean Ammonia Norge AS Norway X

Yara Environmental Technologies AS Norway X

Yara Growth Ventures AS Norway X

Yara LPG Shipping AS Norway X X

Yara Norge AS Norway X X

Grønn Gjødsel AS Norway X X

Rudskogveien 46 AS Norway X

Yara Panama S. de R.L. Panama X

Yara Peru R.L. Peru X

Pataba Holdings Inc. Philippines X

Yara Fertilizers Philippines Inc. Philippines X

Yara Poland Sp. z o.o. Poland X

Yara Korea Ltd. Republic of Korea X

Yara Digital Romania SRL Romania X

Yara Limited Rwanda X

Yara Asia Pte Ltd. Singapore X X X

Yara Africa Fertilizers (Pty) Ltd. South Africa X X

Sales,

Holding or Managing

Administrative,

Provision of Services to

Internal Regulated

Holding shares or

Research and

Marketing or

intellectual Purchasing or

Manufacturing

Management or

unrelated

Group

Financial

other equity

Subsidiaries Jurisdiction

Development

Distribution

property

Procurement

or Production Support Services

parties

Finance

Services Insurance

instruments Dormant Other

Yara Animal Nutrition South Africa (Pty) Ltd.

South Africa

X

X

Yara Iberian S.A.U.

Spain

X

Yara AB

Sweden

X

X

Balderton Fertilisers SA

Switzerland

X

Varda AG

Switzerland

X

X

X

Yara Clean Ammonia Switzerland SA

Switzerland

X

X

Yara IEC AG

Switzerland

X

Yara Switzerland Ltd.

Switzerland

X

X

Yara Tanzania Ltd.

Tanzania

X

Yara (Thailand) Limited

Thailand

X

Yara Clean Ammonia Netherlands B.V.

The Netherlands

X

Yara Holding Netherlands B.V.

The Netherlands

X

X

Yara Nederland B.V.

The Netherlands

X

X

Yara Sluiskil B.V.

The Netherlands

X

X

Yara South America Investments B.V.

The Netherlands

X

Yara Technology B.V.

The Netherlands

X

Yara Vlaardingen B.V.

The Netherlands

X

X

Yara Caribbean (2002) Ltd.

Trinidad and

Tobago

X

Trinidad and

Yara Trinidad Ltd.

Tobago

X

Yara Turkey Tarımsal Gübre Ürünleri Anonim Şirketi

Turkey

LLC Yara Ukraine

Ukraine

X

Yara Overseas Ltd.

United Kingdom

X

Yara Phosyn Ltd.

United Kingdom

X

Yara UK Ltd.

United Kingdom

X

X

Yara Uruguay SAS

Uruguay

X

Agoro Carbon Alliance US, Inc.

United States

X

Agronomic Technology Corp.

United States

X

Freeport Ammonia LLC

United States

X

Yara Clean Ammonia US Inc.

United States

X

Sales,

Holding or Managing

Administrative,

Provision of Services to

Internal Regulated

Holding shares or

Research and

Marketing or

intellectual Purchasing or

Manufacturing

Management or

unrelated

Group

Financial

other equity

Subsidiaries Jurisdiction

Development

Distribution

property

Procurement

or Production Support Services

parties

Finance

Services Insurance

instruments Dormant Other

Yara North America Inc. United States X

Yara West Sacramento Terminal LLC United States X

Le Vang Trading Services Ltd. Vietnam X

Yara Vietnam Co. Ltd. Vietnam X

Yara Fertilizer Zambia Ltd. Zambia X

Yara Country-by-Country Report 2025