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ACQUISITIONS AND DISPOSITIONS (Tables) | 6 Months Ended
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Jun. 30, 2026
Business Combination, Asset Acquisition And Discontinued Operations and Disposal Groups [Abstract] |
Schedule of Total Purchase Consideration Transferred | The following table summarizes the total purchase consideration transferred in exchange for 100% of the outstanding equity and repayment of certain debt of Viterra:
(US$ in millions) |
Fair value of Bunge stock issued (1) | $ | 5,340 |
Cash consideration (2) | 1,880 |
Repayment of certain debt of Viterra | 3,554 |
Effective settlement of pre-existing relationships | (157) |
Total purchase consideration | $ | 10,617 |
(1) Based on Bunge's closing share price on the New York Stock Exchange as of July 2, 2025 of $81.39 per share. (2) Represents the base amount of cash consideration transferred to the Sellers, adjusted for certain items per the terms of the Business Combination Agreement.
Schedule of Final Allocation of the Fair Value of Assets Acquired and Liabilities Assumed | The following table summarizes the final allocation of the fair value of assets acquired and liabilities assumed as of the Acquisition date, as included in Bunge's condensed consolidated balance sheet.
(US$ in millions) | July 2, 2025
Cash and cash equivalents | $ | 1,143 |
Time deposits under trade structured finance program | 481 |
Trade accounts receivable | 1,301 |
Inventories | 5,720 |
Assets held for sale | 688 |
Other current assets | 2,575 |
Property, plant and equipment | 5,025 |
Operating lease assets | 781 |
Other intangible assets (1) | 24 |
Investments in affiliates | 378 |
Deferred income taxes | 191 |
Other non-current assets | 256 |
Total assets acquired | 18,563 |
Liabilities |
Short-term debt | 1,131 |
Current portion of long-term debt (2) | 1,231 |
Letter of credit obligations under trade structured finance program | 481 |
Trade accounts payable | 1,520 |
Current operating lease obligations | 248 |
Liabilities held for sale | 227
Other current liabilities | 2,050 |
Long-term debt (2) | 2,206 |
Deferred income taxes | 622 |
Non-current operating lease obligations | 482 |
Other non-current liabilities | 288 |
Net assets acquired | 8,077 |
Less: Noncontrolling interests | (340) |
Goodwill (3) | 2,880 |
Fair value of consideration transferred | $ | 10,617 |
(1) Other intangible assets primarily consists of a trademark with a useful life of one year. (2) Debt is required to be measured at fair value under the acquisition method of accounting. The fair value of Viterra's aggregate principal of $1.95 billion notes and 1.2 billion Euro notes assumed in the Acquisition was $3.3 billion. The $97 million discount to par value will accrete to interest expense over the remaining term of the notes. (3) Goodwill was assigned to reportable segments as follows, $1,156 million to Softseed Processing and Refining, $896 million to Soybean Processing and Refining, and $828 million to Grain Merchandising and Milling. The goodwill is primarily attributable to expected synergies and the assembled workforce of Viterra. None of the goodwill is expected to be deductible for income tax purposes. Goodwill is not amortized to earnings but instead will be reviewed at least annually for impairment.The following table summarizes the preliminary allocation of the fair value of assets acquired and liabilities assumed as of the acquisition date, as included in Bunge's condensed consolidated balance sheet. Net assets acquired were primarily recorded in the Tropical Oils and Specialty Ingredients and Soybean Processing and Refining segments.
(US$ in millions) | March 1, 2026 |
Trade accounts receivable | $ | 24 |  |
Inventories | 48 |  |
Other current assets | 9 |  |
Property, plant and equipment, net | 60 |  |
Intangibles | 8 |  |
Total assets acquired | 149 |  |
Liabilities |  |
Trade accounts payable and accrued liabilities | 39 |  |
Other current liabilities | 6 |  |
Net assets acquired | 104 |  |
Goodwill | 1 |  |
Fair value of consideration transferred | $ | 105 |  |
Schedule of Assets and Liabilities of the Disposal Group | The following table presents the disposal group's major classes of assets and liabilities included in Assets held for sale and Liabilities held for sale, respectively, on the condensed consolidated balance sheet as of June 30, 2026. Intercompany balances between the disposal group and other Bunge consolidated entities have been omitted. Assets held for sale comprise $200 million and $2 million under the Tropical Oils and Specialty Ingredients segment and Corporate and Other, respectively. Liabilities held for sale comprise $60 million and $2 million under the Tropical Oils and Specialty Ingredients segment and Corporate and Other, respectively.
(US$ in millions) | June 30, 2026 |
Trade accounts receivable | $ | 41 |  |
Inventories | 38 |  |
Other current assets | 18 |  |
Property, plant and equipment, net | 89 |  |
Operating lease assets | 2 |  |
Goodwill & Other intangible assets, net | 12 |  |
Other non-current assets | 2 |  |
Total assets held for sale | $ | 202 |  |
Trade accounts payable and accrued liabilities | $ | 49 |  |
Other current liabilities | 1 |  |
Deferred income taxes | 1 |  |
Other non-current liabilities | 11 |  |
Total liabilities held for sale | $ | 62 |  |

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