Exhibit 99.1

Viterra

LIMITED SARL

Unaudited Condensed Consolidated Interim Financial Statements

Condensed consolidated statement of income

For the six months ended 30 June (unaudited)

The accompanying notes are an integral part of the unaudited condensed consolidated interim financial statements.

Condensed consolidated statement of comprehensive income

For the six months ended 30 June (unaudited)

¹ Amounts are presented net of deferred tax.

The accompanying notes are an integral part of the unaudited condensed consolidated interim financial statements.

Condensed consolidated statement of financial position

As at 30 June 2025 and 31 December 2024 (unaudited)

The accompanying notes are an integral part of the unaudited condensed consolidated interim financial statements.

Condensed consolidated statement of cash flows

For the six months ended 30 June (unaudited)

Condensed consolidated statement of cash flows

For the six months ended 30 June (unaudited)

³ Includes movements in advances, loans and provisions.

The accompanying notes are an integral part of the unaudited condensed consolidated interim financial statements.

Condensed consolidated statement of changes of equity

For the six months ended 30 June (unaudited)

The accompanying notes are an integral part of the unaudited condensed consolidated interim financial statements.

Notes to the unaudited condensed consolidated interim financial statements

For the six months ended 30 June (unaudited)

The effective Group tax rate for the period ended 30 June 2025 and 30 June 2024 is different from the weighted average income tax rate of 18% (2024: 20%).

The weighted average income tax rate is highly dependent on the geographic distribution of the Group’s worldwide profits and losses.

The effective tax rate is sensitive to specific circumstances, transactions and tax regulations in individual jurisdictions which can result in unusual or non-recurring tax adjustments.

The principal reasons for the difference between the effective Group tax rate and the weighted average income tax rate for the period ended 30 June 2025 was primarily driven by adjustments in respect of prior years, partially offset by inflation adjustments in Argentina. Furthermore, additional derecognition of deferred tax assets, mainly in the Netherlands and Hungary, negatively impacted the effective tax rate.

The effective tax rate for the interim period ended 30 June 2024 was primarily driven by significant inflation and foreign exchange adjustments in Argentina and Brazil. Furthermore, additional non-deductible transaction costs relating to the Bunge Transaction as well as tax exempt income relating to the release of previously recognised provisions impacted the effective tax rate.

Notes to the unaudited condensed consolidated interim financial statements

For the six months ended 30 June (unaudited)

5. DISPOSAL GROUP AND ASSETS HELD FOR SALE

In August 2024, the European Commission approved, under the EU Merger Regulation, the Bunge Transaction on condition that Viterra’s entire business in Hungary as well as part of Viterra's business in Poland will be ringfenced and sold. The sale in Poland includes Viterra’s Bodaczow processing facility, commercial activities relating to oilseeds origination to supply such facility, as well as the Trawniki, Kętrzyn, Szamotuły and Werbkowice storage facilities. Viterra has agreed the terms and conditions for the ringfencing and sale of these businesses with the European Commission and the divestment is subject to certain European Commission approvals and closing of the Bunge Transaction.

On 3 December 2024, Viterra entered into agreements with a buyer to sell these businesses. The closing of these transactions is contingent on the fulfilment of customary closing conditions, including receipt of regulatory approvals, and closing of the Bunge Transaction. All these customary closing conditions are satisfied. Viterra expects the sale to be finalised in September 2025 and as such these businesses are classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale as at 30 June 2025.

Assets and liabilities classified as held for sale are required to be recorded at the lower of carrying value or fair value less any costs to sell. The agreed sales price less cost to sell for the businesses exceeds the carrying value of the net assets of the businesses as of 30 June 2025, and accordingly, no adjustment to the asset value was necessary.

Assets and liabilities of the disposal group held for sale at 30 June 2025 comprise the following:

Notes to the unaudited condensed consolidated interim financial statements

For the six months ended 30 June (unaudited)

Plant and equipment includes capitalised expenditure for construction in progress of $213 million (2024: $203 million). Depreciation expenses included in cost of goods sold are $367 million (2024: $439 million) and in selling and administrative expenses $10 million (2024: $10 million). Property, plant and equipment with a carrying amount of $469 million (2024: $483 million) have been pledged to secure borrowings of the Group.

Leases

The Group leases various assets including land and buildings and plant and equipment. The net book value of right-of-use assets amounts to $613 million (2024: $684 million).

Disclosure of amounts recognised as lease liabilities in the statement of financial position are included in note 11, and future commitments are disclosed in note 15.

Notes to the unaudited condensed consolidated interim financial statements

For the six months ended 30 June (unaudited)

7. INVENTORIES

Total inventories of $5,683 million (2024: $7,045 million) comprise $4,961 million (2024: $6,704 million) of inventories carried at fair value less costs of disposal and $722 million (2024: $341 million) of inventories valued at the lower of cost or net realisable value.

Readily marketable inventories (RMI), comprising the core inventories which underpin and facilitate Viterra’s marketing activities, represent inventories that, in Viterra’s assessment, are readily convertible into cash in the short term due to their liquid nature, widely available markets, and the fact that price risk is covered either by a forward physical sale or a hedge transaction. Viterra regularly assesses the composition of these inventories and their applicability, relevance and availability to the marketing activities. As at 30 June 2025, $5,497 million (2024: $6,892 million) of inventories were considered readily marketable. This comprises $4,943 million (2024: $6,683 million) of inventories carried at fair value less costs of disposal and $554 million (2024: $209 million) carried at the lower of cost or net realisable value. Given the highly liquid nature of these inventories, which represent a significant share of current assets, the Group believes it is appropriate to consider them together with cash equivalents in analysing Group net debt levels and computing certain debt coverage ratios and credit trends.

Fair value of inventories is a Level 2 fair value measurement (refer to note 14) using observable market prices obtained from exchanges, traded reference indices, or market survey services adjusted for relevant location and quality differentials. There are no significant unobservable inputs in the fair value measurement of such inventories.

Viterra has a number of dedicated financing facilities, which finance a portion of its inventories. In each case, the inventory has not been derecognised as the Group retains control of the inventory. The proceeds received are recognised as current borrowings (refer to note 11). As at 30 June 2025, the total amount of inventory secured under such facilities was $210 million (2024: $710 million) and proceeds received and classified as current borrowings amounted to $181 million (2024: $586 million).

¹ Collectively referred to as receivables presented net of allowance for doubtful debts.

² Includes loans receivable in the amount of $4 million (2024: $4 million), presented net of loss allowance.

As at 30 June 2025, the total amount of trade receivables secured was $313 million (2024: $433 million) and proceeds received and classified as current borrowings amounted to $269 million (2024: $309 million).

Notes to the unaudited condensed consolidated interim financial statements

For the six months ended 30 June (unaudited)

8. ACCOUNTS RECEIVABLE (continued)

The movement in the loss allowance is detailed below:

Included within deposits and treasury bills is $272 million (2024: $282 million) held with banks for the purpose of settlement of outstanding letters of credit.

10. SHARE CAPITAL AND RESERVES

For the six months ended 30 June 2025, an aggregate of $121 million of distributions, accounted for as a reduction of share premium, was returned to Viterra’s shareholders in proportion to their respective ownership interest in Viterra Limited (for the six months ended 30 June 2024: $117 million). The distributions and the reduction of share premium had no impact on shareholding.

¹ Comprises various uncommitted and unsecured bilateral bank credit facilities.

Notes to the unaudited condensed consolidated interim financial statements

For the six months ended 30 June (unaudited)

11. BORROWINGS (continued)

The outstanding secured inventory/receivables/other facilities of $722 million (2024: $1,177 million) comprise an inventory borrowing base facility of $Nil (2024: $495 million) that accumulates interest at a rate of BBSY (bank bill swap bid rate) +75 basis points (2024: +75 basis points), a borrowing base facility of $450 million (2024: $400 million) at an interest rate of Daily Simple SOFR +80 basis points (2024: + 80 basis points) and borrowing for trade finance of $272 million (2024: $282 million) secured against cash deposit of the same amount as at 30 June 2025.

Capital market notes

The capital market notes include bonds issued under Rule 144A of the Securities Act of 1933 ("US 144A Bonds") in April 2022, in the amounts of $450 million and $300 million, respectively. Interest payments are due semi-annually in April and October of each year.

Viterra issued US 144A Bonds during April 2021, and issued Eurobonds during September 2021. Interest on the US 144A Bonds is payable semi-annually in arrears. Interest on the Eurobonds is payable annually in arrears.

Historically, Viterra has applied fair value hedge and cash flow hedge accounting to the capital market notes, achieved via interest rate and cross currency swaps. On 30 June 2025, both interest rate and cross currency swaps have been terminated, thus leading to termination of the hedge accounting as well. The termination resulted in $8 million of the cash flow hedge reserve built up in OCI to be recycled as a loss in statement of income and loss.

The details of outstanding borrowings and the carrying amounts are outlined below:

Revolving credit facility

The revolving credit facilities available to Viterra as at 30 June 2025 are summarised below.

On 6 May 2024, the $4.11 billion one-year revolving credit facility was extended for a year for an amount of $3.96 billion with a new maturity date of June 2025. The facility has a one-year term-out option at Viterra's discretion (until June 2026). Funds drawn under this facility bear interest at Daily Simple SOFR +65 bps per annum. In May 2025, the $3.96 billion revolving credit facility was extended for another year for an amount of $3.81 billion with a new maturity date of June 2026. The facility has a one-year term-out option at Viterra's discretion (until June 2027).

After executing one of the two extension options (at lender’s discretion) in 2023, the maturity date of the $1 billion three-year revolving credit facility agreement is May 2026. Funds drawn under the facility bear interest at compounded SOFR +60 basis points per annum. In May 2025, the $1.0 billion revolving credit

Notes to the unaudited condensed consolidated interim financial statements

For the six months ended 30 June (unaudited)

facility was extended for another year for an amount of $0.96 billion with a new maturity date of May 2027.

13. FINANCIAL INSTRUMENTS

Fair value of financial instruments

The following tables present the carrying values and fair values of Viterra’s financial instruments.

Financial assets and liabilities are presented by class in the table below at their carrying values, which approximate the fair values with the exception of $3,318 million (2024: $3,127 million) of capital market notes, the fair value of which at 30 June 2025 was $3,254 million (2024: $3,021 million) based on observable market prices applied to the borrowing portfolio (a Level 1 fair value measurement).

¹ FVtPL - Fair value through profit and loss. 

² FVtOCI - Fair value through other comprehensive income. Gain on equity instruments recognised in other comprehensive income in 2025 amounted to $2 million. 

³ Other investments of $13 million are classified as Level 1 measured using quoted market prices with the remaining balance of $6 million being investments in private companies, classified as Level 2 measured using discounted cash flow models.

⁴ Amounts consist of both long-term and short-term financial assets/financial liabilities.

Notes to the unaudited condensed consolidated interim financial statements

For the six months ended 30 June (unaudited)

13. FINANCIAL INSTRUMENTS (continued)

¹ FVtPL - Fair value through profit and loss. 

² FVtOCI - Fair value through other comprehensive income. Loss on equity instruments recognised in other comprehensive income for the six months ended 30 June 2024 comprised $1 million. 

³ Other investments of $11 million are classified as Level 1 measured using quoted market prices with the remaining balance of $6 million being investments in private companies, classified as Level 2 measured using discounted cash flow models. 

⁴ Amounts consist of both long-term and short-term financial assets/financial liabilities.

14. FAIR VALUE MEASUREMENTS

Fair values are primarily determined using quoted market prices or standard pricing models using observable market inputs where available and are presented to reflect the expected gross future cash in/outflows. Viterra classifies the fair values of its financial instruments into a three-level hierarchy based on the degree of the source and observability of the inputs that are used to derive the fair value of the financial asset or liability as follows:

Level 1: Inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that Viterra can assess at the measurement date; or

Level 2: Inputs other than quoted inputs included in Level 1 that are observable for the assets or liabilities, either directly or indirectly; or

Level 3: Unobservable inputs for the assets or liabilities, requiring Viterra to make market-based assumptions.

Level 1 classifications include futures and options that are exchange traded, whereas Level 2 classifications primarily include swaps and physical forward transactions, which derive their fair value primarily from exchange quotes and readily observable broker quotes.

Notes to the unaudited condensed consolidated interim financial statements

For the six months ended 30 June (unaudited)

14. FAIR VALUE MEASUREMENTS (continued)

The following tables show the fair values of the derivative financial instruments including trade related financial and physical forward purchase and sale commitments by type of contract and non-current other financial liabilities as at 30 June 2025 and 31 December 2024. Other assets and liabilities which are measured at fair value on a recurring basis are biological assets, marketing inventories, other investments, and cash and cash equivalents. Refer to notes 7, 9 and 13 for disclosure in connection with these fair value measurements. There are no non-recurring fair value measurements.

Other financial assets 2025

Other financial liabilities 2025

Other financial assets 2024

Notes to the unaudited condensed consolidated interim financial statements

For the six months ended 30 June (unaudited)

During the period no amounts were transferred between Level 1 and Level 2 of the fair value hierarchy and no amounts were transferred into or out of Level 3 of the fair value hierarchy for either other financial assets or other financial liabilities.

15. FUTURE COMMITMENTS

Capital expenditure for the acquisition of property, plant and equipment is generally funded through the cash flow generated by the respective industrial entities. As at 30 June 2025, $98 million (2024: $85 million), of which 98% (2024: 95%) relates to expenditure to be incurred over the next year, was contractually committed for the acquisition of property, plant and equipment.

Viterra procures seagoing vessels/chartering services to meet its overall marketing objectives and commitments. As at 30 June 2025, Viterra has committed to future vessel hire costs to meet future physical delivery and sale obligations and expectations of $272 million (2024: $74 million), of which $172 million (2024: $60 million), or 63% (2024: 81%), of the total charters are for services to be received over the next two years. Once the chartering date is reached, the vessels and related liabilities are accounted for as leases.

Total future commitments relating to leases are aged as follows:

As part of Viterra’s ordinary sourcing and procurement of physical commodities and other ordinary marketing obligations, the selling party may request that a financial institution act as either (a) the paying party upon the delivery of product and qualifying documents through the issuance of a letter of credit or (b) the guarantor by way of issuing a bank guarantee accepting responsibility for Viterra’s contractual obligations. As at 30 June 2025, $168 million (2024: $155 million) of such commitments have been issued on behalf of Viterra, which will generally be settled simultaneously with the payment for such commodity or rehabilitation and pension obligation.

Notes to the unaudited condensed consolidated interim financial statements

For the six months ended 30 June (unaudited)

16. CONTINGENT LIABILITIES

The amount of corporate guarantees in favour of third parties as at 30 June 2025 was $17 million (2024: $12 million).

The Group is subject to various claims which arise in the ordinary course of business as detailed below. These contingent liabilities are reviewed on a regular basis and where practical an estimate is made of the potential financial impact on the Group. As at 30 June 2025 and 31 December 2024, the Group identified no material contingent liabilities.

Litigation

Certain legal proceedings, claims and unresolved disputes are pending against Viterra in respect of which the timing of resolution and potential outcome (including any future financial obligations) are uncertain and no liabilities have been recognised in relation to these matters.

Environmental contingencies

Viterra’s operations are subject to various environmental laws and regulations. Viterra is in material compliance with those laws and regulations. Viterra accrues for environmental contingencies when such contingencies are probable and reasonably estimable. Such accruals are adjusted as new information develops or circumstances change. Recoveries of environmental remediation costs from insurance companies and other parties are recorded as assets when the recoveries are virtually certain. At this time, Viterra is unaware of any material environmental incidents at its locations.

Tax audits

Viterra is inherently exposed to tax risks and uncertainty over tax treatments. Viterra assesses its tax treatments for all tax years open to audit based upon the latest available information. For those positions that are not expected to be accepted by tax authorities, the Group records its best estimate of these tax liabilities, including related interest charges. Viterra assesses the most likely amount or expected value of the tax treatment in line with International Financial Reporting Interpretation 23 ("IFRIC 23"). Inherent uncertainties exist in estimates of tax contingencies due to complexities of interpretation and changes in tax laws. Whilst Viterra believes it has adequately provided for the outcome of these matters, future results may include favourable or unfavourable adjustments to these estimated tax liabilities in the period the assessments are made or resolved.

In July 2018, the Canada Revenue Agency ("CRA") commenced an audit of Viterra Canada Inc.'s tax return for the fiscal year 2014. Following the completion of the audit, in December 2020 the CRA issued a material reassessment for which the Company has not recognized a provision. The assessment impacted two corresponding jurisdictions namely the Netherlands and Singapore. To resolve the potential double taxation that may arise, Viterra timely filed multiple Mutual Agreement Procedures (“MAP’s”) in the respective jurisdictions. In 2024 the Netherlands and Canada concluded their MAP procedure with no double taxation to Viterra. The Singapore MAP is currently ongoing.

Viterra Canada has also received material final assessments from the CRA relating to the disallowance of non-capital loss balances so utilised by Viterra Canada during the 2016 to 2020 tax periods for which the Company has not recognised a provision.

Although inherent uncertainties exist in estimates of tax contingencies due to complexities of interpretation and changes in tax laws, the Company is of the view that no significant changes are required to its tax position. 

Notes to the unaudited condensed consolidated interim financial statements

For the six months ended 30 June (unaudited)

17. RELATED PARTIES

For the period ended 30 June 2025, there are no new significant related party relationships, as well as no significant related party transactions that are relevant for disclosure to get an understanding of the changes in the financial position and performance of the Company, since the end of the last annual reporting period.

18. SUBSEQUENT EVENTS

On 2 July 2025 the Bunge Transaction has been successfully consummated. As a result, Viterra Limited has become wholly-owned subsidiary of Bunge Global SA. Subsequent to the closing of the Bunge Transaction, Bunge implemented changes in the financial structure of Viterra Group.

Exhibit 99.2

Introduction

On July 2, 2025, Bunge Global SA (“Bunge”) completed its previously announced acquisition of Viterra Limited (“Viterra”) in a stock and cash transaction pursuant to a definitive business combination agreement (the "Business Combination Agreement") with Viterra and its shareholders including certain affiliates of Glencore PLC, Canada Pension Plan Investment Board, and British Columbia Investment Management Corporation (collectively, the "Sellers"). The acquisition of Viterra (the “Acquisition”) creates a premier global agribusiness solutions company for food, feed and fuel, well positioned to meet the demands of increasingly complex markets and better serve farmers and end-customers.

Pursuant to the terms of the Business Combination Agreement, Viterra shareholders received approximately 65.6 million registered shares of Bunge, with an aggregate value of approximately $5.3 billion as of July 2, 2025, and approximately $1.9 billion in cash, in return for 100% of the outstanding equity of Viterra. The cash consideration and repayment of certain debt of Viterra were financed through a combination of cash on hand and Bunge's existing debt instruments.

Upon the closing of the Acquisition, the Sellers owned approximately 33% of Bunge's registered shares.

The following table summarizes the total purchase consideration transferred in exchange for 100% of the outstanding equity and repayment of certain debt of Viterra:

In connection with the execution of the Business Combination Agreement, Bunge and Bunge Limited Finance Corp. ("BLFC") previously entered into a debt commitment letter (the “Initial Debt Commitment Facility”) with Sumitomo Mitsui Banking Corporation and a consortium of lenders (the "Lenders"), pursuant to which the Lenders committed to provide Bunge with $7.7 billion of unsecured term loans, which included tranches maturing 364 days, 2 years, and 3 years from one business day prior to the closing date of the Acquisition. Additionally, a $300 million delayed draw term loan (the “Delayed Draw Term Loan”) from CoBank and the U.S. farm credit system was arranged.

In connection with the Acquisition, on June 30, 2025, Bunge (i) borrowed $2.0 billion under the 3-year tranche term loan of the Initial Debt Commitment Facility (the "Term Loan due 2028"), and (ii) borrowed $300 million under the Delayed Draw Term Loan (such borrowings, collectively, the "Term Loan Borrowings"). The Term Loan Borrowings were used, along with existing Cash and cash equivalents and proceeds from other sources, to fund a portion of the cash consideration for Bunge’s Acquisition of Viterra and to repay a portion of certain Viterra debt settled at the closing of the Acquisition, including, in each case, related fees and expenses, and, with any remaining amounts, for general corporate purposes. On October 29, 2025, Bunge repaid $1.0 billion of the $2.0 billion Term Loan due 2028 using proceeds from borrowings under other corporate credit facilities, including the $3 Billion Commercial Paper Program.

Senior Notes

On September 17, 2024, Bunge completed the sale and issuance of (i) $400 million aggregate principal amount of 4.100% senior notes due 2028, (ii) $800 million aggregate principal amount of 4.200% senior notes due 2029, and (iii) $800 million aggregate principal amount of 4.650% senior notes due 2034 ("Senior Notes"). Collectively, the three tranches of Senior Notes total an aggregate principal amount of $2.0 billion. The Senior Notes are fully and unconditionally guaranteed by Bunge. The offering was made pursuant to a shelf registration statement on Form S-3 (Registration No. 333-282003) filed by the Company and its 100% owned finance subsidiary, BLFC, with the SEC. The net proceeds of the offering were approximately $1.98 billion after deducting underwriting commissions, the original issue discount, and offering fees and expenses payable by Bunge.

Exchange Offers and Consent Solicitations of Viterra Notes

On September 9, 2024, Bunge's wholly-owned subsidiary, BLFC, commenced offers (the "US Exchange Offers") to exchange all outstanding notes of certain series (the "Existing USD Viterra Notes") issued by Viterra Finance B.V. ("VFBV") and guaranteed by Viterra and Viterra B.V., for up to $1.95 billion aggregate principal amount of new notes issued by BLFC and guaranteed by Bunge. In the third quarter of 2025, BLFC completed the US Exchange Offers, exchanging $1.92 billion of Existing USD Viterra Notes for new notes with the identical interest rates and maturities issued by BLFC.

Concurrently with the US Exchange Offers, BLFC successfully solicited consents, on behalf of VFBV, and VFBV amended the respective indentures governing the Existing USD Viterra Notes to, among other things, eliminate certain of the covenants, restrictive provisions and events of default, and modify or amend certain other provisions, including unconditionally releasing and discharging the guarantees by each of Viterra and Viterra B.V. ("US Consent Solicitation").

In addition, in the third quarter of 2025, Bunge completed the amendment of the indentures governing VFBV's outstanding 500 million Euro aggregate principal amount of 0.375% senior unsecured notes due 2025 (the "0.375% Senior Notes Due 2025 - Euro") and outstanding 700 million Euro aggregate principal amount of 1.000% senior unsecured notes due 2028 (collectively, the "Existing Euro Viterra Notes") to, among other things, substitute the issuer and guarantors of such notes with Bunge Finance Europe B.V., a wholly owned finance subsidiary of Bunge, as issuer, and Bunge as guarantor (the "European Consent Solicitation"). The 0.375% Senior Notes Due 2025 - Euro were fully repaid in accordance with the terms of the agreement in September 2025.

The US Exchange Offers, US Consent Solicitation, and European Consent Solicitation were conditioned, among other things, upon the completion of the Acquisition. For this reason, the Existing USD Viterra Notes and Existing Euro Viterra Notes were not recognized on Bunge's consolidated balance sheet until the third quarter of 2025, following the completion of the Acquisition.

The unaudited pro forma condensed combined financial information has been prepared by Bunge in accordance with Regulation S-X Article 11, Pro Forma Financial Information, as amended by the final rule, Amendments to Financial Disclosures About Acquired and Disposed Businesses, as adopted by the Securities and Exchange Commission on May 20, 2020. The following unaudited pro forma condensed combined financial information of Bunge for the year ended December 31, 2025, is derived from Bunge’s audited historical consolidated financial statements as included in the filing on Form 10-K, which are incorporated by reference, and Viterra’s unaudited historical condensed consolidated interim financial statements for the six months ended June 30, 2025, which are included in the Exhibit 99.1 to this Current Report on Form 8-K. Both Bunge and Viterra prepare historical consolidated financial statements based on a calendar year end basis. Viterra prepared its consolidated financial statements under IFRS^® Accounting Standards as issued by the International Accounting Standards Board.

No unaudited pro forma condensed combined balance sheet is presented herein because the Acquisition is already reflected in the Company’s most recent audited consolidated balance sheet as of December 31, 2025, which Bunge filed with the Securities and Exchange Commission in Bunge’s Annual Report on Form 10-K for the year ended December 31, 2025.

The unaudited pro forma condensed combined financial information should be read in conjunction with the following information:

The historical consolidated financial statements of Bunge and Viterra have been adjusted in the accompanying unaudited pro forma condensed combined financial information to give effect to pro forma adjustments which are necessary to account for the Acquisition, in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). The unaudited pro forma adjustments are based upon available information and certain assumptions that management believes are reasonable. All adjustments are preliminary and subject to change.

The Acquisition of Viterra is accounted for as a business combination using the acquisition method of accounting with Bunge as the accounting acquirer in accordance with Accounting Standards Codification (“ASC”) Topic 805 (“ASC 805”). The excess of the consideration transferred over the fair value of the identifiable assets acquired and the liabilities assumed is recorded as goodwill. Due to the timing of the Acquisition, the valuation of the assets acquired and liabilities assumed has not yet been finalized, and as a result, preliminary estimates have been recorded and are subject to change. Any necessary adjustments from Bunge's preliminary estimates will be finalized within one year from the date of the Acquisition completion. Measurement period adjustments will be recorded in the period determined, as if it had been completed at the Acquisition date. The preliminary allocation of the fair value of assets acquired and liabilities assumed as of the Acquisition date is included in Bunge's consolidated balance sheet in Bunge’s Annual Report on Form 10-K for the year ended December 31, 2025.

The unaudited pro forma condensed combined financial information does not reflect any anticipated synergies or dis-synergies, operating efficiencies or cost savings, or integration costs that may result from the Acquisition. No assurance can be given that synergies, operating efficiencies or cost savings will be realized. Income taxes do not reflect the amounts that would have resulted had Bunge and Viterra filed consolidated income tax returns during the periods presented.

The following unaudited pro forma condensed combined financial information gives effect to the Acquisition and financing, which includes adjustments for the following:

The unaudited pro forma condensed combined financial information and related notes are provided for illustrative purposes only and do not purport to represent what the combined company’s actual results of operations or financial position would have been had the Acquisition been completed on the dates indicated, nor are they necessarily indicative of the combined company’s future results of operations or financial position for any future period.

Bunge has determined that the following dispositions are not significant. As such, the unaudited pro forma condensed combined financial information does not reflect the effects of Bunge's divestment of grain elevators in Western Canada, the 40% divestment of Bunge Iberica SA (“BISA”), the divestment of Bunge's European margarines and spreads business, or the divestment of Bunge's corn milling business in North America, as defined below.

The accompanying notes are an integral part of these unaudited pro forma condensed combined financial information.

NOTES TO THE UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION

policy election is to present all gains and losses within Cost of goods sold as it minimizes distortion within Net sales and maintains the relationship between Net sales and reported volumes information.

Reclassification of the net gains of $39 million for the six months ended June 30, 2025.

Reclassification of $38 million for the six months ended June 30, 2025.

Reclassification of $11 million for the six months ended June 30, 2025.

Reclassification of Loss on disposals of investments of $3 million and Dividend income of $2 million for the six months ended June 30, 2025.

Reclassification of $21 million for the six months ended June 30, 2025.

Reclassification of $4 million for the six months ended June 30, 2025.

Reclassification of $49 million in expense from Current income tax expense and $33 million benefit from Deferred income tax recovery for the six months ended June 30, 2025.

Reclassification of $408 million for the six months ended June 30, 2025.

Reclassification of $5 million from Other expense and $15 million from Other income for the six months ended June 30, 2025.

Reclassification of $38 million for the six months ended June 30, 2025.

Note 3. U.S. GAAP CONVERSION AND DISCONTINUED OPERATIONS ADJUSTMENTS

In connection with the Acquisition, management performed analysis of Viterra’s financial information to identify differences between IFRS and U.S. GAAP and to exclude results from discontinued operations. At the time of preparing the unaudited pro forma condensed combined financial information, other than the IFRS to U.S. GAAP and discontinued operation adjustments described herein, Bunge was not aware of any other material differences.

Adjustment of $25 million for the six months ended June 30, 2025.

Adjustment of $18 million for the six months ended June 30, 2025.

Note 4. VITERRA ACQUISITION TRANSACTION ACCOUNTING ADJUSTMENTS

The Acquisition transaction accounting adjustments for the period from January 1, 2025 to the close of the Acquisition reflected in the unaudited pro forma condensed combined statement of income for the year ended December 31, 2025 are detailed below:

The table below summarizes the total pro forma transaction accounting adjustments to Cost of goods sold:

The table below summarizes the total pro forma transaction accounting adjustments to Selling, general and administrative expenses:

The table below summarizes the total pro forma transaction accounting adjustments to Interest expense:

Note 5. OTHER TRANSACTION ACCOUNTING ADJUSTMENTS

The other transaction accounting adjustments, which represent financing adjustments reflected in the unaudited pro forma condensed combined statement of income for the year ended December 31, 2025 are detailed below:

A 0.125% change in the variable interest rate of Bunge’s Acquisition Financing and debt expected to be swapped to a variable rate would increase or decrease interest expense presented in the unaudited pro forma condensed combined statement of income for the year ended December 31, 2025 by $4.2 million and $(4.2) million, respectively.