Press Release: ADAMA Reports First Quarter 2026 Results

Dow Jones04-29

Sales growth with improvement in net profit

BEIJING and TEL AVIV, Israel, April 29, 2026 /PRNewswire/ -- ADAMA Ltd. (the "Company") $(000553)$, today reported its financial results for the first quarter ended March 31, 2026.

First Quarter 2026 Highlights:

   -- Sales increased 4% (0.5% in RMB) to $1,037 million, mainly reflecting a 
      3% increase in volumes 
 
   -- Adjusted gross profit up 5% to $318 million, with an improvement in gross 
      margin from 30.3% in Q1 2025 to 30.6% in Q1 2026, reflecting the benefits 
      of higher volumes and improved business quality 
 
   -- Reported net profit increased 2.9 times to $82 million vs $21 million in 
      Q1 2025; Adjusted net profit increased 35% to $59 million from 
      $44 million in Q1 2025 
 
   -- Adjusted EBITDA amounted to $150 million vs $160 million in Q1 2025 
 
   -- Operating cash outflow was -$141 million in Q1 2026 vs. -$29 million in 
      Q1 2025 
 
   -- Free cash outflow was -$139 million in Q1 2026 vs. -$86 million in 
      Q1 2025 

Gaël Hili, President and CEO of ADAMA, said "The strong foundation built through our Fight Forward transformation plan now provides the base for the next phase of our strategy execution, focused on profitable growth. In the first quarter of 2026, ADAMA delivered sales and gross profit growth and higher net income, reflecting improved volumes and continued progress in portfolio quality. At the same time, profitability and cash generation in the quarter were affected by higher operating expenses and increased working capital, reflecting investments to support growth and inventory build up to capture recovering market momentum. I remain confident that ADAMA is well positioned to capture market opportunities and deliver sustainable long-term value for our customers and investors."

 
Table 1. Financial Performance Summary 
             As Reported         Adjustments                 Adjusted 
----------  --------------  ----------------------  -------------------------- 
             Q1       Q1              Q1      Q1     Q1       Q1 
USD (m)      2026    2025   % Change  2026   2025    2026     2025   % Change 
----------  ------  ------  --------  ----  ------  ------  -------  --------- 
Revenues    1,037   1,000     4 %      0      0     1,037    1,000      4 % 
----------  ------  ------  --------  ----  ------  ------  -------  --------- 
Gross 
 profit      287     272      6 %      30     31     318      303       5 % 
 % of 
  sales     27.7 %  27.2 %                          30.6 %  30.3 % 
----------  ------  ------  --------  ----  ------  ------  -------  --------- 
Operating 
 income 
 $(EBIT)$      110      70      57 %    (22)    26      88      96       -8 % 
 % of 
  sales     10.6 %  7.0 %                           8.5 %    9.6 % 
----------  ------  ------  --------  ----  ------  ------  -------  --------- 
Income 
 before 
 taxes        60      18     228 %    (22)    23      38      42       -8 % 
 % of 
  sales     5.8 %   1.8 %                           3.7 %    4.2 % 
----------  ------  ------  --------  ----  ------  ------  -------  --------- 
Net profit    82      21     289 %    (23)    23      59      44       35 % 
 % of 
  sales     7.8 %   2.1 %                           5.7 %    4.4 % 
----------  ------  ------  --------  ----  ------  ------  -------  --------- 
EPS 
 - USD      0.0352  0.0090                          0.0253  0. 0188 
 - RMB      0.2443  0.0649                          0.1760  0.1350 
----------  ------  ------  --------  ----  ------  ------  -------  --------- 
EBITDA       182     144      27 %    (33)    16     150      160      -6 % 
 % of 
  sales     17.6 %  14.4 %                          14.5 %  16.0 % 
----------  ------  ------  --------  ----  ------  ------  -------  --------- 
Notes: -- "As Reported" denotes the Company's financial statements according 
to the Accounting Standards for Business Enterprises and the implementation 
guidance, interpretations and other relevant provisions issued or revised 
subsequently by the Chinese Ministry of Finance (the "MoF) (collectively 
referred to as "ASBE"). Note that in the reported financial statements, 
according to the ASBE guidelines [IAS 37], certain items (specifically certain 
transportation costs and certain idleness charges) are classified under COGS. 
Please see the appendix to this release for further information. -- Relevant 
income statement items contained in this release are also presented on an 
"Adjusted" basis, which exclude items that are of a transitory or 
non-cash/non-operational nature that do not impact the ongoing performance of 
the business, and reflect the way the Company's management and the Board of 
Directors view the performance of the Company internally. The Company believes 
that excluding the effects of these items from its operating results allows 
management and investors to effectively compare the true underlying financial 
performance of its business from period to period and against its global 
peers. A detailed summary of these adjustments appears in the appendix below. 
-- The number of shares used to calculate both basic and diluted earnings per 
share in both Q1 2026 and 2025 is 2,329.8 million shares. -- In this table and 
all tables in this release numbers may not sum due to rounding. 
 

The general crop protection $(CP)$ market environment

Recent geopolitical developments are introducing market volatilities that could prove either transitory or structural as events unfold, with higher oil prices posing a potential inflationary pressure on the market and potentially pressuring farmer profitability. While channel demand has rebounded in 2025 and inventory levels have largely returned to pre--pandemic norms, in the first quarter of 2026 pricing pressures remain elevated due to persistent oversupply and production over--capacity of active ingredients. Crop commodity prices are stabilizing at relatively low levels but remain sensitive to geopolitical risks, limiting upside for farmer income. As a result, ongoing pressure on farmer profitability continues to drive just--in--time purchasing behavior, even as volumes normalize across most markets, after growth achieved in the market in 2025.(1)

Strategy execution

In 2026 ADAMA entered the next phase of its strategy execution, building on the achievements of the Fight Forward program. With a stronger cost base, better operational efficiency, and enhanced capabilities, the Company is now focused on driving profitable top-line growth while continuing to improve business quality. ADAMA aims to deliver this by strengthening commercial capabilities, accelerating differentiated innovation, improving portfolio quality, and shaping a lighter and competitive global supply and manufacturing network.

Sustainability

ADAMA has published its 2025 ESG Report, highlighting progress across key ESG areas, including a 21% reduction in Scope 1 and Scope 2 greenhouse gas emissions and the training of more than 680,000 farmers and agricultural workers on the safe and responsible use of crop protection products. This progress reflects continued efforts to improve operational efficiency, strengthen safety and stewardship practices, and manage ESG-related risks across the business. For further details, please refer to the full ESG Report released on the 29(th) of April, 2026.

Portfolio development update

During Q1 2026 ADAMA continued to register and launch multiple new products in markets across the globe, adding on to its differentiated product portfolio. The Company continued to focus on advanced, value--driven formulations supporting optimization of its product portfolio.

Q1 2026 launches of differentiated products included:

   -- FORABAZ$(R)$ (India): Launched as an SC (suspension concentrate) 
      formulation combining Chlorantraniliprole and Novaluron. It provides 
      fruit and vegetable growers with early and long-lasting caterpillar 
      control, supporting yield protection and resistance management. 
 
   -- BREVIS$(TM)$ SC (Canada): A novel Metamitron-based plant growth regulator 
      delivering consistent and reliable fruitlet thinning in pome fruits such 
      as apples and pears. 
 
   -- MARATHON(R) (Australia): ADAMA's first high-load Pyrasulfotole 
      formulation with an in-built crop safener. Marathon delivers early 
      post-emergence control of challenging and herbicide-resistant weeds in 
      wheat and barley, with flexible tank-mix options and robust performance 
      for yield protection and resistance management. 
 
   -- ATEKA(TM) $(USA)$: Ateka insecticide is a high-load, Spirotetramat based, 
      fully systemic solution designed to help fruit and vegetable growers 
      clean out tough sucking pests with speed and staying power. Powered by 
      the proprietary Ayalon(TM) Formulation Technology, Ateka enhances leaf 
      penetration and plant uptake, delivering earlier population control and 
      enhanced performance. 
 
   -- COSAYR(R) (Germany, Poland, Romania and Czech Republic): A long-lasting 
      Chlorantraniliprole-based suspension, to deliver fast and effective 
      control of chewing insects across a wide range of horticultural and field 
      crops. 
 
   -- Prothioconazole-based Products Expansion: ADAMA continued to extend its 
      Prothioconazole-based portfolio, launching several combinations and solo 
      formulations across EU and other key markets.  Products such as 
      MAGANIC(R), MAXENTIS(R), AVASTEL, and SORATEL(R) leverage ADAMA's 
      proprietary ASORBITAL(R) Formulation Technology for enhanced uptake and 
      systemic performance. 

Notable differentiated product registrations included:

   -- GALIL(R) nano (Brazil): ADAMA's Bifenthrin and Imidacloprid SC 
      insecticide with nanotechnology-enhanced coverage, delivering reliable 
      control of stink bugs and corn leafhoppers in soybean and corn across 
      diverse weather conditions. 
 
   -- TELAVEX(R) (Germany and Belgium): A powerful OD formulation for corn that 
      combines Mesotrione and Thiencarbazone-methyl with a safener to deliver 
      robust control of grass and broad-leaf weeds for both pre- and early 
      post-emergence application. 
 
   -- SPIROTETRAMAT Active ingredient (India): Registration approved, enabling 
      ADAMA to advance its insect control solutions in key crops across the 
      Indian market. 
 
   -- PLEMAX(R) (Israel): A dual-mode-of-action SC insecticide combining 
      Novaluron and Indoxacarb, Plemax delivers robust knockdown and residual 
      control of key chewing pests in brassicas, leafy, and fruiting vegetables, 
      protecting yield and supporting resistance management. 
 
   -- EDAPTIS(R) (Hungary and Belgium): An innovative post-emergence herbicide 
      that combines Pinoxaden and Mesosulfuron-methyl to provide effective 
      control of a broad spectrum of grasses, including resistant populations, 
      with a patented formulation that ensures stable and reliable performance. 
 
   -- SAFLIX(R) (Argentina): Easy-to-use liquid Saflufenacil formulation that 
      delivers enhanced control of tough broadleaf weeds 
 
   -- LEAXO(R) (Germany): A universal systemic insecticide based on Acetamiprid, 
      providing a reliable solution for the protection of rapeseed, cereals, 
      beetroot and potatoes. 

In addition, patents granted during Q1 2026 included ones for Gilboa Liquid composition in Brazil and Japan, in addition to synthetic processes in India and Israel, as well as patents for Chlorantraniliprole process in Brazil, Korea and Israel.

Geopolitical Situation

ADAMA is a global company with manufacturing and formulation facilities in several locations around the world, principally in Israel, China and Brazil. It is headquartered and has three manufacturing sites in Israel. Despite regional tensions that have escalated more recently on February 28, 2026, the Company's Israeli production sites and supply chain, including ports, continued to operate without significant delays allowing the Company to support its markets, and ongoing activities.

During March and early April 2026, the Company's Neot Hovav site suffered limited and localized damage caused by falling debris following missile interceptions in the southern region of Israel. No bodily injuries were reported, and an immediate safety-driven closure of the facilities was carried out, followed by a phased shutdown, also for safety reasons. The Company initiated comprehensive damage assessments. The direct damage to its core production facilities was not meaningful and was primarily limited to a finished goods warehouse, certain ancillary equipment and systems and an open storage area. Thereafter, the Company undertook certain restoration activities, and as of the date of this release Neot Hovav site has mostly returned to normal operational status with the remaining facilities undergoing a safe and orderly repair process, expected to be completed within the next few weeks, with full restoration to optimal production capacity anticipated soon thereafter. The Company currently expects the overall impact of these occurrences to be non-material. ADAMA's global production operations have continued largely uninterrupted, except for the abovementioned occurrences, with no material impact expected on production or business continuity.

Additionally, in respect to changes in global tariff policies, the Company's management appointed a dedicated task force to analyze implications of global tariff policies on ADAMA and its sector, and to closely monitor and manage the situation and the potential impact on ADAMA's global network. Despite the uncertainty regarding changes to trade and tariff policies around the world, the Company currently expects that the impact on its operations and business results will continue to be immaterial.

Financial Highlights

Revenues in the first quarter increased by approximately 4% (0.5% in RMB; -1% in CER) to $1,037 million compared to last year, reflecting 3% increase in volumes and positive foreign exchange impacts, partially offset by 4% decrease in prices.

In the first quarter, sales increased reflecting higher volumes and improved demand in the market, supported by new product introductions while the Company reduced the manufacturing and sale of certain basic chemicals and low-margin products. Lower prices reflected the overall lower market pricing and weaker farmer purchasing power.

 
Table 2. Regional Sales Performance 
                                Q1 2026  Q1 2025  Change  Change 
                                   $m       $m      USD     CER 
-----------------------------   -------  -------  ------  ------ 
Europe, Africa & Middle East      406      356     14 %    5 % 
------------------------------  -------  -------  ------  ------ 
North America                     237      219     8 %     8 % 
------------------------------  -------  -------  ------  ------ 
Latin America                     144      147    (2 %)   (7 %) 
------------------------------  -------  -------  ------  ------ 
Asia Pacific                      249      278    (10 %)  (12 %) 
------------------------------  -------  -------  ------  ------ 
 Of which China                   134      166    (19 %)  (21 %) 
------------------------------  -------  -------  ------  ------ 
 Total                           1,037    1,000    4 %    (1 %) 
------------------------------  -------  -------  ------  ------ 
 Notes: 
  CER: Constant Exchange Rates 
  Numbers may not sum due to rounding 
 

Europe, Africa & Middle East (EAME): Strong growth in sales led by higher volumes in Europe building on the momentum gained in the close out to 2025. Higher sales were achieved following good market positioning in an overall positive market, mainly in off-patent products, and despite varied weather conditions and intense market competition.

North America: In the North America Ag market, higher sales volume in the first quarter was supported by good market positioning in a price sensitive market with positive momentum on product launches (ex CAZADO(TM)) and pre-seed presence despite pressured farmer profitability and high competition in commodity products. In Consumer & Professional Solutions in the first quarter on the Consumer side sales increased supported by favorable spring weather, and low retailer inventories. On the Professional side, sales were impacted by just-in-time purchasing patterns and lower pricing mainly in commoditized products.

Latin America: In Brazil, sales were slightly lower reflecting a major decline in market pricing against the backdrop of lower farmer profitability and high competition in all segments and especially in commodity products. The lower pricing was mostly offset by an increase in volumes due to seizing market opportunities and experiencing good Soybean and the Winter Corn seasons.

In the rest of LATAM sales in the first quarter were lower than prior year, driven primarily by a decline in market pricing against the backdrop of lower farmer profitability and oversupply in the market.

Asia-Pacific $(APAC)$: The sales in India increased in the first quarter supported by favorable weather conditions. In the rest of APAC (excluding India and China), sales in the first quarter were impacted by just-in-time purchasing patterns despite favorable weather as well as lower pricing and high competition in commoditized products.

In China, sales declined mainly reflecting the Company's decision to reduce manufacturing and sale of certain basic chemicals and low-margin products, as well as time-phasing of customized AI products . The decline was partially compensated by higher sales of brand formulations, driven by new product launches and improved market penetration.

Reported gross profit in the first quarter increased 6% to $287 million (gross margin of 27.7%) compared to $272 million (gross margin of 27.2%) last year.

Adjustments to reported results: The adjusted gross profit includes mainly reclassification of inventory impairment, taxes and surcharge and excludes certain transportation costs (classified under operating expenses).

Adjusted gross profit in the first quarter increased 5% to $318 million (gross margin of 30.6%) compared to $303 million (gross margin of 30.3%) last year.

Gross profit and its margin improved in the first quarter, mainly reflecting favorable foreign exchange impacts as well as higher sales and improved quality of the business, more than compensating for lower prices and cost increase.

Reported operating expenses in the first quarter were $178 million (17.1% of sales) compared to $202 million (20.2% of sales) last year.

Adjustments to reported results: Please refer to the explanation regarding adjustments to the gross profit in respect to certain transportation costs, taxes and surcharges and inventory impairment.

The Company recorded certain non-operational items within its reported operating expenses amounting to an income of $24 million in Q1 2026 in comparison to expenses of $25 million in Q1 2025. These items in 2026 mainly include: (i) non-cash amortization charges in respect of transfer assets received from Syngenta related to the 2017 ChemChina-Syngenta acquisition; (ii) non-cash amortization net charges related to intangible assets created as part of the Purchase Price Allocation $(PPA)$ on acquisitions; (iii) capital gain from sale of a subsidiary's logistics center in Israel; and (iv) restructuring costs which significantly decreased as part of the implementation of the Fight Forward transformation plan. For further details on these non-operational items, please see the appendix to this release.

Adjusted operating expenses in the first quarter were $230 million (22.2% of sales) compared to $207 million (20.7% of sales) last year.

The operating expenses were higher in the first quarter reflecting the negative impact of exchange rates, an increase in employee compensation and an increase in expenses supporting sales growth.

Reported operating income increased 57% to $110 million (10.6% of sales) in the first quarter compared to $70 million (7.0% of sales) last year.

Adjusted operating income in the first quarter decreased 8% to $88 million (8.5% of sales) from $96 million (9.6% of sales) last year. The decline was attributed to the increase in operating expenses which more than offset the higher gross profit.

EBITDA reported in the first quarter increased 27% to $182 million (17.6% of sales) from $144 million (14.4% of sales) last year.

Adjusted EBITDA in the first quarter declined 6% to $150 million (14.5% of sales) from $160 million (16.0% of sales) last year.

Adjusted financial expenses decreased to $50 million in the first quarter compared to $54 million last year. The lower financial expenses in the first quarter mainly reflected the favorable CPI as well as the better debt structure and despite higher hedging costs related to foreign exchange.

Adjusted taxes on income amounted to an income of $21 million in the first quarter compared to an income of $2 million last year. The tax income in the first quarter of 2026 was higher compared to the first quarter of 2025 mainly due to higher tax income, recognized according to the accounting method of calculation of tax assets related to unrealized profits.

Reported net profit increased 289% to $82 million in the first quarter compared to $21 million last year.

After reflecting the impact of the above-mentioned extraordinary and non-operational charges, adjusted net profit in the first quarter increased 35% to $59 million from $44 million last year.

Trade working capital as of March 31, 2026, was $2,297 million compared to $2,256 million as of March 31, 2025. The increase in working capital was due to higher receivables which reflected sales growth and an increase in the inventory level, in preparation to capture momentum as the market recovers and to provide business continuity during the merging of entities in Israel, compensated by higher payables as a result an increase in procurement.

Cash Flow: Operating cash outflow of $141 million in the first quarter compared to $29 million last year. The negative operating cash flow, which is seasonally typical for ADAMA in the first quarter, reflected lower collections due to timing differences.

Net cash inflow from investing activities was $23 million in the first quarter compared to an outflow of $37 million last year.

The Company continued the execution of its strategy to prioritize the most critical investments in infrastructure, portfolio and innovation while optimizing existing assets to enable new growth projects, leading to the sale of a logistics center in Israel, resulting in proceeds from the sale of this real estate asset.

Free cash outflow of $139 million was consumed in the first quarter compared to $86 million last year, reflecting the aforementioned operating and investing cash flow dynamics.

Table 3. Revenues by operating segment

 
Sales by segment 
---------------------------------------------------------------- 
                                Q1 2026          Q1 2025 
                                 USD (m)    %     USD (m)    % 
------------------------------  --------  -----  --------  ----- 
Crop Protection                   972     94 %     906     91 % 
Intermediates and Ingredients      65      6 %      94      9 % 
------------------------------  --------  -----  --------  ----- 
Total                            1,037    100 %   1,000    100 % 
------------------------------  --------  -----  --------  ----- 
 
 
Sales by product category 
------------------------------------------------------------------------------ 
                                     Q1 2026                Q1 2025 
                                      USD (m)       %       USD (m)       % 
---------------------------------  ------------  -------  -----------  ------- 
Herbicides                             461        44 %        445       45 % 
Insecticides                           274        26 %        243       24 % 
Fungicides                             237        23 %        217       22 % 
Intermediates and Ingredients           65         6 %        94         9 % 
---------------------------------  ------------  -------  -----------  ------- 
Total                                 1,037       100 %      1,000      100 % 
---------------------------------  ------------  -------  -----------  ------- 
Notes: -- The sales split by 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. -- Numbers may not sum due to 
rounding. 
 

Further Information

All filings of the Company, together with a presentation of the key financial highlights of the period, can be accessed through the Company website at www.adama.com.

About ADAMA

ADAMA Ltd. is a global leader in crop protection, providing practical solutions to farmers across the world to combat weeds, insects and disease. Our culture empowers ADAMA's people to actively listen to farmers and ideas from the field. ADAMA's diverse portfolio of existing active ingredients, coupled with its leading formulation capabilities and proprietary formulation technology platforms, uniquely position the company to develop high-quality, innovative and sustainable products, to address the many challenges farmers and customers face today. ADAMA serves customers in dozens of countries globally, with direct presence in all top 20 markets. For more information, visit us at www.ADAMA.com.

 
Contact 
Rivka Neufeld                                    Zhujun Wang 
Investor Relations & Finance Governance Manager  China Investor Relations 
Email: ir@adama.com                              Email: irchina@adama.com 
-----------------------------------------------  ------------------------ 
 

Abridged Adjusted Consolidated Financial Statements

The following abridged consolidated financial statements and notes have been prepared as described in Note 1 in this appendix. While prepared based on the principles of Chinese Accounting Standards (ASBE), they do not contain all of the information which either ASBE or IFRS would require for a complete set of financial statements, and should be read in conjunction with the consolidated financial statements of both ADAMA Ltd. and Adama Agricultural Solutions Ltd. as filed with the Shenzhen and Tel Aviv Stock Exchanges, respectively.

Relevant income statement items contained in this release are also presented on an "Adjusted" basis, which exclude items that are of a one-time or non-cash/non-operational nature that do not impact the ongoing performance of the business, and reflect the way the Company's management and the Board of Directors view the performance of the Company internally. The Company believes that excluding the effects of these items from its operating results allows management and investors to effectively compare the true underlying financial performance of its business from period to period and against its global peers.

Abridged Consolidated Income Statement for the First Quarter

 
                                     Q1 2026   Q1 2025   Q1 2026   Q1 2025 
Adjusted(2)                           USD (m)   USD (m)   RMB (m)   RMB (m) 
-----------------------------------  --------  --------  --------  -------- 
Revenues                                1,037     1,000     7,206     7,173 
Cost of Sales                             712       694     4,951     4,981 
Other costs                                 7         3        47        20 
-----------------------------------  --------  --------  --------  -------- 
Gross profit                              318       303     2,208     2,172 
% of revenue                           30.6 %    30.3 %    30.6 %    30.3 % 
 Selling & Distribution expenses          172       155     1,198     1,116 
 General & Administrative expenses         40        37       281       267 
 Research & Development expenses           15        14       105       103 
 Other operating expenses                   2         0        14         2 
Total operating expenses                  230       207     1,598     1,487 
% of revenue                           22.2 %    20.7 %    22.2 %    20.7 % 
-----------------------------------  --------  --------  --------  -------- 
Operating income (EBIT)                    88        96       610       686 
% of revenue                            8.5 %     9.6 %     8.5 %     9.6 % 
Financial expenses                         50        54       344       387 
-----------------------------------  --------  --------  --------  -------- 
Income before taxes                        38        42       266       298 
Taxes on Income                          (21)       (2)     (145)      (16) 
-----------------------------------  --------  --------  --------  -------- 
Net profit                                 59        44       410       315 
% of revenue                            5.6 %     4.4 %     5.6 %     4.4 % 
Adjustments                              (23)        23     (159)       163 
-----------------------------------  --------  --------  --------  -------- 
Reported net profit                        82        21       569       151 
% of revenue                            7.9 %     2.1 %     7.9 %     2.1 % 
Adjusted EBITDA                           150       160  1,041        1,149 
% of revenue                           14.5 %    16.0 %    14.4 %    16.0 % 
-----------------------------------  --------  --------  --------  -------- 
Adjusted EPS(3)  -- Basic              0.0253    0.0188    0.1760    0.1350 
               -- Diluted              0.0253    0.0188    0.1760    0.1350 
-----------------------------------  --------  --------  --------  -------- 
Reported EPS(4) -- Basic               0.0352    0.0090    0.2443    0.0649 
 -- Diluted                            0.0352    0.0090    0.2443    0.0649 
-----------------------------------  --------  --------  --------  -------- 
 

Abridged Consolidated Balance Sheet

 
                                        March 31  March 31  March 31  March 31 
                                          2026      2025      2026      2025 
                                         USD (m)   USD (m)   RMB (m)   RMB (m) 
--------------------------------------  --------  --------  --------  -------- 
Assets 
 Current assets: 
   Cash at bank and on hand                  468       518     3,238     3,720 
   Bills and accounts receivable           1,434     1,400     9,919    10,049 
   Inventories                             1,687     1,604    11,672    11,510 
   Other current assets, receivables 
    and prepaid expenses                     230       238     1,591     1,708 
--------------------------------------  --------  --------  --------  -------- 
   Total current assets                    3,818     3,760    26,421    26,988 
--------------------------------------  --------  --------  --------  -------- 
 Non-current assets: 
   Fixed assets, net                       1,542     1,623    10,666    11,649 
   Rights of use assets                       83        77       571       551 
   Intangible assets, net                  1,305     1,360     9,030     9,760 
   Deferred tax assets                       222       197     1,536     1,413 
   Other non-current assets                  127        94       878       673 
   Total non-current assets                3,278     3,350    22,681    24,046 
--------------------------------------  --------  --------  --------  -------- 
Total assets                               7,096     7,110    49,102    51,034 
--------------------------------------  --------  --------  --------  -------- 
 
Liabilities 
 Current liabilities: 
   Loans and credit from banks and 
    other lenders                          1,595     1,056    11,040     7,583 
   Bills and accounts payable                860       771     5,954     5,537 
   Other current liabilities                 860       834     5,951     5,983 
   Total current liabilities               3,316     2,661    22,944    19,103 
--------------------------------------  --------  --------  --------  -------- 
 Long-term liabilities: 
   Loans and credit from banks and 
    other lenders                            200       285     1,382     2,044 
   Debentures                                701       865     4,851     6,207 
   Deferred tax liabilities                   31        37       214       266 
   Employee benefits                          80        77       553       554 
   Other long-term liabilities               180       519     1,243     3,725 
                                        --------  --------  --------  -------- 
   Total long-term liabilities             1,191     1,783     8,243    12,796 
--------------------------------------  --------  --------  --------  -------- 
Total liabilities                          4,507     4,444    31,187    31,899 
--------------------------------------  --------  --------  --------  -------- 
 
Equity 
   Total equity                            2,589     2,666    17,915    19,135 
--------------------------------------  --------  --------  --------  -------- 
Total liabilities and equity               7,096     7,110    49,102    51,034 
--------------------------------------  --------  --------  --------  -------- 
 

Abridged Consolidated Cash Flow Statement for the First Quarter

 
                                        Q1 2026   Q1 2025   Q1 2026   Q1 2025 
                                         USD (m)   USD (m)   RMB (m)   RMB (m) 
--------------------------------------  --------  --------  --------  -------- 
Cash flow from operating activities: 
   Cash flow from operating activities     (141)      (29)     (983)     (207) 
Cash flow from operating activities        (141)      (29)     (983)     (207) 
--------------------------------------  --------  --------  --------  -------- 
 
Investing activities: 
   Acquisitions of fixed and 
    intangible assets                       (39)      (44)     (271)     (317) 
   Net cash received from sale of 
    fixed assets, intangible assets 
    and others                                50         2       350        14 
   Other investing activities                 11         6        77        41 
Cash flow from investing activities           23      (37)       157     (262) 
--------------------------------------  --------  --------  --------  -------- 
 
Financing activities: 
   Receipt of loans from banks and 
    other lenders                             97       137       676       980 
   Repayment of loans from banks and 
    other lenders                           (27)      (66)     (185)     (472) 
   Interest payment and other               (20)      (20)     (139)     (146) 
   Other financing activities                 43        23       301       162 
Cash flow from financing activities           94        73       652       523 
--------------------------------------  --------  --------  --------  -------- 
Effects of exchange rate movement on 
 cash and cash equivalents                     1         1      (47)       (1) 
--------------------------------------  --------  --------  --------  -------- 
Net change in cash and cash 
 equivalents                                (24)         8     (221)        53 
--------------------------------------  --------  --------  --------  -------- 
Cash and cash equivalents at the 
 beginning of the period                     477       499     3,353     3,584 
Cash and cash equivalents at the end 
 of the period                               453       507     3,132     3,637 
--------------------------------------  --------  --------  --------  -------- 
 
Free Cash Flow                             (139)  86           (963)     (615) 
--------------------------------------  --------  --------  --------  -------- 
 

Notes to Abridged Consolidated Financial Statements

Note 1: Basis of preparation

Basis of presentation and accounting policies: The abridged consolidated financial statements for the quarters ended March 31, 2026 and 2025 incorporate the financial statements of ADAMA Ltd. and of all of its subsidiaries (the "Company"), including Adama Agricultural Solutions Ltd. ("Solutions") and its subsidiaries.

The Company has adopted the Accounting Standards for Business Enterprises (ASBE) issued by the Ministry of Finance (the "MoF") and the implementation guidance, interpretations and other relevant provisions issued or revised subsequently by the MoF (collectively referred to as "ASBE").

The abridged consolidated financial statements contained in this release are presented in both Chinese Renminbi (RMB), as the Company's shares are traded on the Shenzhen Stock Exchange, as well as in United States dollars ($) as this is the major currency in which the Company's business is conducted. For the purposes of this release, a customary convenience translation has been used for the translation from RMB to US dollars, with Income Statement and Cash Flow items being translated using the quarterly average exchange rate, and Balance Sheet items being translated using the exchange rate at the end of the period.

The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimated.

Note 2: Abridged Financial Statements

For ease of use, the financial statements shown in this release have been abridged as follows:

Abridged Consolidated Income Statement:

   -- "Gross profit" in this release is revenue less costs of goods sold, taxes 
      and surcharges, inventory impairment and other idleness charges (in 
      addition to those already included in costs of goods sold); part of the 
      idleness charges is removed in the Adjusted financial statements 
 
   -- "Other operating expenses" includes impairment losses (not including 
      inventory impairment); gain (loss) from sale of assets and non-operating 
      income and expenses 
 
   -- "Operating expenses" in this release differ from those in the formally 
      reported financial statements in that certain transportation costs have 
      been reclassified from COGS to Operating Expenses. 
 
   -- "Financial expenses" includes net financing expenses and gains/losses 
      from changes in fair value. 

Abridged Consolidated Balance Sheet:

   -- "Other current assets, receivables and prepaid expenses" includes 
      financial assets held for trading; financial assets in respect of 
      derivatives; prepayments; other receivables; and other current assets 
 
   -- "Fixed assets, net" includes fixed assets and construction in progress 
 
   -- "Intangible assets, net" includes intangible assets and goodwill 
 
   -- "Other non-current assets" includes other equity investments; long-term 
      equity investments; long-term receivables; investment property; and other 
      non-current assets 
 
   -- "Loans and credit from banks and other lenders" includes short-term loans 
      and non-current liabilities due within one year 
 
   -- "Other current liabilities" includes financial liabilities in respect of 
      derivatives; payables for employee benefits, taxes, interest, dividends 
      and others; advances from customers and other current liabilities 
 
   -- "Other long-term liabilities" includes long-term payables, provisions, 
      deferred income and other non-current liabilities 

Income Statement Adjustments

 
                                        Q1 2026   Q1 2025   Q1 2026   Q1 2025 
                                         USD (m)   USD (m)   RMB (m)   RMB (m) 
--------------------------------------  --------  --------  --------  -------- 
Reported Net Profit                           82        21       569       151 
--------------------------------------  --------  --------  --------  -------- 
 Adjustments to COGS & Operating 
 Expenses: 
-------------------------------------- 
1. Amortization of acquisition-related 
 PPA and other acquisition related 
 costs                                         4         4        25        26 
2. Amortization of Transfer assets 
 received and written-up due to 2017 
 ChemChina-Syngenta transaction 
 (non-cash)                                    6         5        39        39 
3. ASBEs classifications COGS impact        (29)      (30)     (199)     (215) 
4. ASBEs classifications OPEX impact          29        30       199       215 
5. Capital gain from sale of a 
 subsidiary's logistics center in 
 Israel                                     (37)         -     (254)         - 
6. Restructuring costs                         4        16        25       115 
7. Other                                       2         1        12         5 
Total Adjustments to Operating Income 
 (EBIT)                                     (22)        26     (153)       185 
Total Adjustments to EBITDA                 (33)        16     (217)       118 
Adjustments to Financing Expenses: 
-------------------------------------- 
8. Arbitration decision related to a 
 controlled subsidiary                         -       (4)         -      (32) 
9. Other financing expenses                    -         2         -        13 
 Adjustments to Taxes: 
-------------------------------------- 
Taxes impact                                 (1)         0       (6)       (3) 
Total Adjustments to Net Profit             (23)        23  (159)          163 
--------------------------------------  --------  --------  --------  -------- 
Adjusted Net Profit                           59        44       410       315 
--------------------------------------  --------  --------  --------  -------- 
 

Notes:

1. Amortization of acquisition-related PPA and other acquisition related costs:

a. Amortization of Legacy PPA of 2011 acquisition of Solutions (non-cash): Under ASBE, since the third combined reporting for Q3 2017, the Company has inherited the historical "legacy" amortization charge that ChemChina previously was incurring in respect of its acquisition of Solutions in 2011. This amortization is done in a linear manner on a quarterly basis, most of which will have been completed by the end of 2020.

b. Amortization of acquisition-related PPA (non-cash) and other acquisition-related costs: Related mainly to the non-cash amortization of intangible assets created as part of the Purchase Price Allocation (PPA) on acquisitions, with no impact on the ongoing performance of the companies acquired, as well as other M&A-related costs.

2. Amortization of Transfer assets received and written-up due to 2017 ChemChina-Syngenta transaction (non-cash): The proceeds from the Divestment of crop protection products in connection with the approval by the EU Commission of the acquisition of Syngenta by ChemChina, net of taxes and transaction expenses, were paid to Syngenta in return for the transfer of a portfolio of products in Europe of similar nature and economic value. Since the products acquired from Syngenta are of the same nature and with the same net economic value as those divested, and since in 2018 the Company adjusted for the one-time gain that it made on the divested products, the additional amortization charge incurred due to the written-up value of the acquired assets is also adjusted to present a consistent view of Divestment and Transfer transactions, which had no net impact on the underlying economic performance of the Company. These additional amortization charges will continue until 2032 but at a reducing rate, yet will still be at a meaningful level until 2028.

3. & 4. ASBEs classifications COGS and OPEX impact: according to the ASBE guidelines [IAS 37], certain items (specifically certain transportation costs) are classified under COGS.

5. Capital gain from sale of a subsidiary's logistics center in Israel: A subsidiary of the Company sold a logistic center in Israel as part of optimizing its asset base and received capital gain

6. Restructuring costs: The Company initiated its Fight Forward transformation plan in early 2024. Part of the plan includes restructuring its organizational structure, workforce and managerial processes, and as a result thereof, the Company recorded restructuring costs.

7. Other: Mainly attributable to accelerated depreciation associated with operational efficiency improvement project.

8. Arbitration decision related to a controlled subsidiary: An arbitration case related to a controlled subsidiary incurred a one-time income.

Exchange Rate Data for the Company's Principal Functional Currencies

 
                 March 31             Q1 Average 
---------  --------------------  -------------------- 
           2026   2025   Change  2026   2025   Change 
---------  -----  -----  ------  -----  -----  ------ 
EUR/USD     1.15   1.08   6.2 %   1.17   1.05  11.3 % 
USD/BRL     5.22   5.74   9.1 %   5.27   5.85   9.9 % 
USD/PLN     3.74   3.86   3.2 %   3.62   4.00   9.4 % 
USD/ZAR    17.18  18.21   5.7 %  16.33  18.49  11.7 % 
AUD/USD     0.59   0.63  -6.1 %   0.60   0.63  -4.6 % 
GBP/USD     1.32   1.29   2.2 %   1.35   1.26   7.1 % 
USD/ILS     3.16   3.72  14.9 %   3.12   3.61  13.6 % 
USD L 3M   3.7 %  4.3 %  -0.6pb  3.6 %  4.3 %   0.7bp 
---------  -----  -----  ------  -----  -----  ------ 
 
 
                  March 31               Q1 Average 
---------  -----------------------  --------------------- 
            2026    2025   Change    2026   2025  Change 
---------  ------  ------  -------  ------  ----  ------- 
USD/RMB      6.92    7.76  -10.9 %    6.95  7.76  -10.5 % 
EUR/RMB      7.95    7.18   10.7 %    7.98  7.18   11.3 % 
RMB/BRL      0.75    0.80    5.7 %    0.76  0.81    7.0 % 
RMB/PLN      0.54    0.54   -0.4 %    0.52  0.56    6.5 % 
RMB/ZAR      2.48    2.54    2.1 %    2.35  2.58    8.8 % 
AUD/RMB      4.76    4.49    6.2 %    4.83  4.50    7.2 % 
GBP/RMB      9.15    9.02    1.5 %    9.20  9.29   -1.0 % 
RMB/ILS      0.46    0.52   11.7 %    0.46  0.50    9.1 % 
RMB L 3M   1.51 %  1.91 %  -0.41bp  1.57 %  1.81  -0.24bp 
---------  ------  ------  -------  ------  ----  ------- 
 

Forward looking statement:

This press release published by ADAMA Ltd. or ADAMA Agricultural Solutions Ltd. (together the "Company") is for marketing and information purposes only, and contains forward-looking statements which are based on Company's management's beliefs and assumptions and on information currently available to the Company's management. By this press release, the Company does not intend to give, and the press release does not constitute professional or business advice or an offer or recommendation to perform any transaction in the Company's securities. The accuracy, completeness and/or adequacy of the content of this press release, as well as any estimation and/or assessment included in this press release, if at all, is not warranted or guaranteed and the Company disclaims any intention and/or obligation to comply with such content. The Company shall not be liable for any loss, claim, liability or damage of any kind resulting from your reliance on, or reference to, any detail, fact or opinion presented herein. The Company's assessments are based on the information available to the Company as of the date hereof, and may not be realized or be realized in a different manner than the Company estimates, inter alia, due to factors out of the Company's control, including the risk factors listed in the Company's annual reports and changes in the industry or potential operations of the Company's competitors. Any content contained herein shall not constitute or be construed as any regulatory, valuation, legal, tax, accounting and investment advice or any advice of any kind or any part of it, nor shall they constitute or be construed as any recommendation, solicitation, offer or commitment (or any part of it) to buy, sell, subscribe for or underwrite any securities, provide any credit or insurance or engage in any transactions. Before entering into any transactions, you shall ensure that you fully understand the potential risks and returns of such transactions. Before making such decisions, you shall consult the advisors you think necessary, including your accountant, investment advisor and legal and tax specialists. The Company and its affiliates, controlling persons, directors, officials, partners, employees, agents, representatives or their advisors shall not

assume any responsibilities of any kind (including negligence or others) for the use of and reliance on such information by you or any person to whom such information are provided.

(1) Sources AgbioInvestor Crop protection 2025 Summary and 2026 outlook (November 2025), peer quarterly financial results, internal sources

(2) For an analysis of the differences between the adjusted income statement items and the income statement items as reported in the financial statements, see below "Analysis of Gaps between Adjusted Income Statement and Income Statement in Financial Statements".

(3) The number of shares used to calculate both basic and diluted earnings per share in both Q1 2026 and 2025 is 2,329.8 million shares.

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SOURCE ADAMA Ltd.

 

(END) Dow Jones Newswires

April 29, 2026 07:43 ET (11:43 GMT)

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