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20260427_PTRO_Laporan Informasi dan Fakta Material_32074154_lamp2.pdf

Asset transaction Needs review PTRO

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             DISCLOSURE OF INFORMATION
       IN RELATION WITH AFFILIATE TRANSACTION
This Disclosure of Information was created and intended to comply with Financial Services Authority
Regulation Number 42/POJK.04/2020 regarding the Affiliate Transactions and Conflicts of Interest
Transactions.




                                        PT PETROSEA TBK
                                      (“Company” or “PTRO”)


                                         Business Activities:
    Construction, Mining and Quarrying, Processing Industry, Trade, Transport and Warehousing,
Information and Communication, Professional, Scientific and Technical Activities, Rental and Leasing
                    Activities Without Option Rights, Employment and Education



                                Domiciled in West Jakarta, Indonesia

                                     Wisma Barito Pacific Building,
                        Jl. Let. Jend. S. Parman Kav. 62-63, RT 008/ RW 04,
                        Kelurahan Slipi, Kecamatan Palmerah, Jakarta Barat,
                                        Jakarta 11410, Indonesia
                            Telp: (62 21) 29770999, Fax: (62 21) 29770988

                                 corporate.secretary@petrosea.com
                                         www.petrosea.com




      The information as stated in this Disclosure of Information is important for the Company's
                             Shareholders to read and pay attention to.

 If you have difficulty understanding the information as stated in this Disclosure of Information, you
    should consult with a legal advisor, public accountant, financial advisor or other professional.

     The Board of Directors and Board of Commissioners of the Company, both individually and
 mutually, are fully responsible for the truth and completeness of the information as disclosed in this
  Disclosure of Information, and after conducting careful research, confirm that there are no other
  material important facts that have not been disclosed or omitted in this Disclosure of Information,
   thereby causing the information provided in this disclosure of infromation to be incorrect and/or
                                                misleading.

              This Disclosure of Information was published in Jakarta on 27 April 2026.



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                           I.       DEFINITIONS


“Affiliation”    :   The Parties as defined in Article 22 point 1 of the P2SK Law, namely:
                     a. a. family relationships by marriage up to the second degree,
                          whether horizontally or vertically, namely the relationship of a
                          person with:
                          1. husband or wife; the parents of the husband or wife; and the
                              husband or wife of a child;
                          2. the grandparents of the husband or wife and the husband
                              or wife of a grandchild;
                          3. the siblings of the husband or wife, along with the spouses
                              of those siblings; or
                          4. the husband or wife of the person's sibling.
                     b. family relationships by blood (lineage) up to the second degree,
                          whether horizontally or vertically, namely the relationship of a
                          person with:
                          1. parents and children;
                          2. grandparents and grandchildren; or
                          3. the siblings of the person concerned.
                     c.   the relationship between a Party and the employees, directors,
                          or commissioners of that Party.
                     d. the relationship between two or more companies in which there
                          is one or more members of the Board of Directors,
                          management, Board of Commissioners, or supervisors who are
                          the same.
                     e. the relationship between a company and a party, whether
                          directly or indirectly, in any manner, that controls or is
                          controlled by the company or such party in determining the
                          management and/or policies of the company or the said party.
                     f.   the relationship between two or more companies that are
                          controlled, whether directly or indirectly, in determining the
                          management and/or policies of the companies, by the same
                          party.
                     g. the relationship between two or more companies that are
                          controlled, whether directly or indirectly, in determining the
                          management and/or policies of the companies, by the same
                          party.

“ACRA”           :   Accounting and Corporate Regulatory Authority.

“CDIA”           :   PT Chandra Daya Investasi Tbk, a publicly listed company
                     established under the laws of the Republic of Indonesia, domiciled
                     in West Jakarta.

“Perseroan”      :   PT Petrosea Tbk.

“POJK 17/2020”   :   OJK Regulation No. 17/POJK.04/2020 regarding                Material
                     Transactions and Changes in Main Business Activities.

“POJK 42/2020”   :   OJK Regulation No. 42/POJK.04/2020 regarding                Affiliated
                     Transactions and Conflicts of Interest Transactions.

“PT”             :   Limited Liability Company.

“PSS”            :   Petrosea Services Solutions Pte. Ltd., a company established under
                     the laws of the Republic of Singapore.




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“PEPC”                         :   PT Petrosea Engineering Procurement Construction, a limited
                                   liability company established under the laws of the Republic of
                                   Indonesia, domiciled in West Jakarta.

“SGD”                          :   Singapore Dollar.

“Transaction”                  :   The planned capital injection to be carried out by CDIA in PSS
                                   through a capital increase mechanism by issuing new shares, as
                                   further described in this Disclosure of Information.

“Affiliate Transaction”        :   A transaction as referred to in POJK 42/2020, conducted between
                                   parties that have an affiliated relationship.

“USD”                          :   United States Dollar.


                                        II.     INTRODUCTION


PSS intends to strengthen its capital structure to support the funding of its business activities and/or
investment transactions. In relation to this, CDIA intends to make a capital injection into PSS by
subscribing to new shares to be issued by PSS, totaling 9,944,119 new shares, with a value of
USD15,500,000 or equivalent to SGD19,931,450.

PSS and CDIA have entered into and signed the Conditional Share Subscription Agreement of Petrosea
Services Solutions Pte. Ltd. on 23 April 2026. Prior to the execution of the Transaction, the total number
of PSS shares recorded amounted to 10,350,001 shares, all of which are owned by PEPC, a subsidiary
within the Company’s group, which is the shareholder of PSS.

Upon completion of this Transaction, the total number of PSS shares will amount to 20,294,120 shares,
with the following shareholding structure:

•   PEPC, holding 10,350,001 shares, or equivalent to 51%; and

•   CDIA, holding 9,944,119 shares, or equivalent to 49%.

The capital participation is carried out in order to strengthen PSS’s capital structure and support the
future development of PSS’s business activities, including to support working capital requirements,
enhance operational capacity, and support business development plans both organically and
inorganically, which are aligned with the business strategy and overall business development of the
Company and the Company’s group.

The value of the capital participation is determined by considering the fair value of PSS, which is, among
others, based on its financial condition, business performance, and prospects for the future
development of PSS’s business activities.

The Company holds a direct and indirect shareholding of 99.99% in PEPC, which in turn holds a direct
100% ownership in PSS. The Company, together with its subsidiaries PSS and PEPC, as well as CDIA,
are affiliated parties based on the fact that there is a commonality in the Board of Commissioners, as
well as a relationship between two companies that are controlled, either directly or indirectly, by the
same party in accordance with the provisions of POJK 42/2020.

In connection with the foregoing, and with reference to the provisions of POJK 42/2020 whereby the
Transaction is classified as an Affiliated Transaction, the Board of Directors of the Company hereby
announces this Disclosure of Information for the purpose of providing more complete information and
an overview to the Company’s shareholders regarding the Transaction, as well as to comply with the
obligations under POJK 42/2020.

This Transaction does not constitute a Conflict of Interest Transaction as referred to in POJK 42/2020
and does not constitute a material transaction, and therefore does not require approval from the General
Meeting of Shareholders (GMS) as referred to in POJK 42/2020 and POJK 17/2020.



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                    III.     INFORMATION REGARDING THE TRANSACTION


1.   Background, Reasons and Benefits of Transaction
     The transaction disclosed in this Disclosure of Information constitutes a capital participation by
     CDIA in PSS through a capital increase mechanism by issuing new shares.

     This Transaction is carried out in order to support the development and strengthening of PSS’s
     capital structure to facilitate the implementation of its business activities and future business
     development plans, including supporting working capital needs, increasing operational capacity,
     and supporting business development plans both organically and inorganically, which are aligned
     with the overall business strategy and business development of the Company and its group.

     In connection with the Transaction, PSS plans to issue 9,944,119 (nine million nine hundred forty-
     four thousand one hundred nineteen) new shares in the context of a capital increase in PSS. The
     new shares will be fully subscribed by CDIA as part of the implementation of the capital
     participation Transaction.

     In connection with the implementation of the Transaction, CDIA will make a capital contribution
     to PSS in the amount of USD 15,500,000, equivalent to SGD 19,931,450. With the issuance of
     the new shares, CDIA will obtain a 49% shareholding in PSS upon completion of the Transaction.

     The new shares issued by PSS shall have the same and equal rights in all respects as other
     issued and fully paid-up shares in PSS, including voting rights and rights to profit distribution, in
     accordance with the provisions of PSS’s articles of association and applicable laws and
     regulations.

     Prior to the execution of the Transaction, all PSS shares, totaling 10,350,001 shares, were owned
     by PEPC. Upon completion of the Transaction, the shareholding structure of PSS will be as
     follows:

     1. PEPC, holding 10,350,001 shares, or equivalent to 51%; and

     2. CDIA, holding 9,944,119 shares, or equivalent to 49%.

     The issuance of the new shares will be carried out through an increase in PSS’s issued and paid-
     up capital in accordance with the provisions of PSS’s articles of association and the laws and
     regulations applicable in the jurisdiction of PSS’s incorporation. Following the completion of the
     Transaction, control over PSS will remain with PEPC as an entity within the Company’s group.

2.   Parties Involved in Transaction
     The parties to the Transaction are PSS and CDIA. The following is a description of the parties
     entering into the Transaction with the Company:

     A. Information Regarding PSS

         Brief History of PSS
         PSS is a limited liability company established and governed under the laws of Singapore, and
         domiciled in Singapore. PSS was incorporated and registered with the Accounting and
         Corporate Regulatory Authority of Singapore (ACRA) on 27 May 2025, with Unique Entity
         Number (UEN) 202522990C, in accordance with the provisions of the Companies Act 1967
         of Singapore.

         The articles of association of PSS are set out in the Constitution of Petrosea Services
         Solutions Pte. Ltd., adopted on 27 May 2025, and have not been amended to date
         (“Constitution of PSS”).

         Based on the Constitution of PSS, PSS is a private company limited by shares with limited
         liability of its shareholders, and has full capacity and authority to conduct its business
         activities as governed under Singapore law.



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   Share Ownership of PSS
   The capital structure of PSS as of the issuance of this Disclosure of Information is as follow:

    No.                  Remarks                      Amount of        Nominal Amount (SGD)
                                                        Shares
    1.      Issued and Paid-up Capital                  10,350,001                  10,350,001
   Note: with a nominal value of SGD1 per share

   PSS Shareholding Structure
   The shareholding structure of PSS is as follows:

                                                      Nominal Amount       Amount of
    No.                 Shareholder                                                          %
                                                          (SGD)             Shares
            PT     Petrosea     Engineering
    1.                                                     10,350,001        10,350,001     100
            Procurement Construction
                      Total                                                                 100

   Management and Supervision of PSS
   PSS is managed by a Board of Directors appointed in accordance with the provisions of the
   Companies Act 1967 of Singapore and the Constitution of PSS. The management of PSS’s
   business activities and the making of strategic decisions are vested in the Board of Directors.
   The current composition of the Board of Directors of PSS is as follows:

   Board of Directors
   Director : Michael
              Kartika Hendrawan
              Shaun Keshiv Sarjeet Singh

   Business Activities of PSS
   Based on ACRA records, PSS’s main business activity is holding company activities,
   classified under Other Holding Companies (SSIC 64202).

   In its capacity as a holding company, PSS carries out functions of share ownership and
   investment management in affiliated entities, as well as other activities permitted under the
   Constitution of PSS and the applicable laws and regulations in Singapore.

B. Information Regarding CDIA

   Brief History of CDIA
   CDIA was established in Indonesia based on Deed of Establishment No. 26 dated 8 February
   2023, drawn up before Jose Dima Satria, S.H., M.Kn., Notary in Jakarta, which has been
   approved by the Minister of Law and Human Rights of the Republic of Indonesia (as amended
   from time to time, hereinafter referred to as the “Minister of Law and Human Rights”) pursuant
   to Decree No. AHU-0011651.AH.01.01.TAHUN 2023 dated 13 February 2023 and published
   in the State Gazette of the Republic of Indonesia No. 30 dated 14 April 2023, Supplement
   No. 11703.

   CDIA has amended its articles of association several times. The latest amendment to the
   articles of association is contained in the Deed of Resolution of Shareholders regarding
   Amendments to CDIA’s Articles of Association No. 83 dated 15 July 2025, drawn up before
   Jose Dima Satria, S.H., M.Kn., Notary in Jakarta, which has been notified to the Minister of
   Law and Human Rights based on the Receipt of Notification of Amendments to the Articles
   of Association No. AHU-AH.01.03-0187701 dated 17 July 2025 (“Company Articles of
   Association”).

   Furthermore, the latest changes to the composition of CDIA’s Board of Directors and Board
   of Commissioners are set out in the Deed of Resolution of CDIA Shareholders No. 78 dated
   14 March 2025, drawn up before Jose Dima Satria, S.H., M.Kn., Notary in Jakarta, which has
   been notified to the Minister of Law and Human Rights based on the Receipt of Notification




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of Amendments to the Articles of Association No. AHU-AH.01.03-0080705 and the Receipt
of Notification of Changes in Company Data No. AHU-AH.01.09-0146825, both dated 17
March 2025 (“Deed No. 78/2025”).

CDIA Capital Structure
The capital structure and shareholding composition of CDIA as of the issuance of this
Disclosure of Information are as follows:


                                                              Amount of
 No.                     Remarks                                Shares          Nominal Amount (Rp)

 1.       Authorized Capital                                200,000,000,000      20,000,000,000,000.00
 2.       Issued and Paid-up Capital                        124,829,374,700      12,482,937,470,000.00
Note: with a nominal value of Rp100.00 per share

CDIA Shareholding Structure
The shareholding composition of CDIA based on the Register of Shareholders of CDIA issued
by PT Datindo Entrycom as of 31 March 2026 is as follows:

                                                           Nominal Amount         Number of
 No.                 Shareholders                                                                   %
                                                                  (Rp)             Shares
 3.       PT Chandra Asri Pacific Tbk                      7,489,762,080,000     74,897,620,800    60.00
 4.       Phoenix Power B.V.                               3,744,881,640,000     37,448,816,400    30.00
 5.       Public                                           1,248,293,750,000     12,482,937,500    10.00
                  Total                                    12,482,937,470,000   124,829,374,700   100.00

Management and Supervision of CDIA
Based on Deed No. 78/2025, the latest composition of CDIA’s Board of Commissioners and
Board of Directors is as follows:

Board of Commissioners
President Commissioner * : Erry Riyana Hardjapamekas
Commissioner *           : Ade Supandi, SE
                           Erwin Ciputra
                           Andre Khor Kah Hin
                           Prasit Laohawirapap
                          Thawat Hirancharukorn
*) Also serving concurrently as Independent Commissioner


Direksi
President Director                : Fransiskus Ruly Aryawan
Director                          : Jonathan Kandinata
                                    Saksit Suntharekanon
                                    Agus Lukmanul Hakim
                                    Merly

Business Activities of CDIA
Based on CDIA’s Articles of Association, CDIA is engaged in holding company activities and
management consulting.

In addition, to achieve the above business activities, CDIA may also carry out the following
supporting business activities:

 (i)     To conduct business, either directly or indirectly through joint operations, equity
         participation (investment), or divestment in connection with CDIA’s main business
         activities, including entering into joint ventures with other parties.
 (ii)    To provide loans, funding, financing, and/or other facilities in any form (including but
         not limited to letters of credit, bank guarantees, and other facilities commonly provided




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                  between companies) to its subsidiaries for the purposes of CDIA’s main business
                  activities and/or its subsidiaries.
          (iii)   To provide guarantees, whether in the form of security interests or personal guarantees
                  (including suretyship), to its subsidiaries in connection with loan facilities obtained for
                  the purposes of CDIA’s main business activities and/or its subsidiaries.
          (iv)    To purchase, sell, or transfer securities issued by its subsidiaries for the purposes of
                  CDIA’s main business activities and/or its subsidiaries.
          (v)     To provide funding and/or financing required by other companies in connection with the
                  implementation of share participation in such company or group of companies, or in the
                  context of investment in other assets of such company or group of companies.

3.   Transaction Object

     The object of this Transaction is CDIA’s participation in the issuance of new shares of PSS with
     a value of USD15,500,000 or equivalent to SGD19,931,450.

4.   Transaction Value

     The Transaction value in the form of capital participation made by CDIA in PSS is USD15,500,000
     or equivalent to SGD19,931,450.

     The Transaction value is determined based on the agreement of the parties, taking into account
     the fair value of PSS, which is, among others, based on its financial condition, business
     performance, and prospects for the future development of PSS’s business activities.

5.   Nature of Affiliate Relationship of Parties Involved in Transaction

     The Company holds a direct and indirect shareholding of 99.99% in PEPC, which in turn holds a
     direct 100% ownership in PSS. The Company, together with its subsidiaries PSS and PEPC, as
     well as CDIA, are affiliated parties as referred to in Article 1 of POJK 42/2020 due to the existence
     of commonality:

     a.   Members of the Board of Commissioners of the Company, PEPC, and CDIA, where
          Mr. Erwin Ciputra serves as Commissioner of the Company, President Commissioner of
          PEPC and Commissioner of CDIA.

     b.   The beneficial ownership between the Company and CDIA, whether directly or indirectly,
          namely Mr. Prajogo Pangestu, as illustrated in the following chart:




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                       IV.     INDEPENDENT PARTY APPOINTED IN TRANSACTION


In connection with the above Transaction, the Company has appointed the following independent
parties:

KJPP Suwendho Rinaldy & Rekan, an independent public appraiser, who conducted a fairness
assessment of the Transaction, prepared a summary report outlining the analysis and indicative
valuation results, and provided an opinion on the fairness of the Transaction value.

 Address         :   Komplek Kalibata Indah Blok K16-17, Jl. Rawajati Timur, Pancoran, South Jakarta,
                     12750
 Telephone :         +62 (21) 7970913 / 799-4521



     V.         SUMMARY OF APPRAISAL REPORT AND FAIRNESS OPINION ON TRANSACTION
                                      FROM INDEPENDENT APPRAISAL


The Company has appointed an independent appraiser registered with the OJK, namely KJPP SRR,
as an independent party to provide an opinion on the 100% equity value of PSS and a fairness opinion
on the Transaction.

KJPP SRR, an independent appraisal firm holding business license No. 2.09.0059 pursuant to the
Decree of the Minister of Finance No. 1056/KM.1/2009 dated August 20, 2009, and registered as a
capital market supporting professional services firm with the OJK under Certificate of Registration No.
STTD.PB-05/PJ-1/PM.02/2023 dated 24 May 2023 (business valuer), has been appointed by the
Company’s management to determine the market value of 100% of the shares of PSS and to provide
a fairness opinion on the Transaction, in accordance with the engagement letter No. 260312.001/SRR-
JK/SPN-BF/PTRO/OR dated 12 March 2026, which has been approved by the Company’s
management.

The following is a summary of the Valuation Report of 100% of PSS shares based on Report No.
00192/2.0059-02/BS/02/0242/1/IV/2026 dated 22 April 2026.

a.        Transaction Parties

          The parties involved in the Transaction are:

           -   PSS, acting as the party that will make a capital injection in the form of an increase in issued
               and paid-up capital through the issuance of new ordinary shares totaling 9,944,119 shares,
               all of which will be subscribed by CDIA, with an investment value of USD15.50 million or
               equivalent to SGD19,931,450;
           -   CDIA, acting as the party that will subscribe to all 9,944,119 new ordinary shares to be
               issued by PSS in connection with the increase in PSS’s issued and paid-up capital, with a
               subscription value of USD15.50 million or equivalent to SGD19,931,450.

b.        Object of Transaction

          The object of valuation in this assessment is the shares of PSS, namely 100% of PSS’s shares
          (“PSS Shares”).

c.        Evaluation Effective Date

          The market value in this valuation is determined as of 31 December 2025. This date was selected
          based on the considerations of the purpose and objective of the valuation, as well as the financial
          data of PSS received by KJPP SRR. Such financial data consists of the consolidated financial




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     statements of PSS for the year ended 31 December 2025, which have been audited by the Public
     Accounting Firm (“KAP”) Aventross PAC (“AVE”), and which serve as the basis for this valuation.

d.   Purpose and Objective of the Valuation

     The purpose of the valuation of the PSS Shares is to provide an opinion on the market value, as
     of 31 December 2025, of the PSS Shares, expressed in SGD currency.

     The objective of the valuation is to provide an overview of the market value of the PSS shares,
     which will subsequently be used to provide information to the Company’s management as a
     reference in the execution of the Transaction.

e.   Assumptions and Limiting Conditions

     The assumptions and limiting conditions used in this Fairness Opinion report are as follows:

     •    The valuation report of the PSS shares is a non-disclaimer opinion report.
     •    KJPP SRR has reviewed the documents used in the valuation process of the PSS shares.
     •    The data and information used in the valuation of the PSS shares are obtained from
          reliable sources.
     •    KJPP SRR is responsible for the preparation of the valuation report of the PSS shares.
     •    The valuation report of the PSS shares is open to the public, except for confidential
          information that may affect PSS’s operations.
     •    KJPP SRR is responsible for the valuation report of the PSS shares and the final value
          conclusion.
     •    KJPP SRR has obtained information regarding the legal status of the PSS shares from
          PSS.

f.   Valuation Approaches and Methods

     The valuation approach used in the valuation of the PSS Shares is the asset-based approach,
     using the adjusted net asset method.

     The asset-based approach using the adjusted net asset method is applied in the valuation of the
     PSS Shares because, at the time the valuation was performed, PSS was an investment company
     holding investments in Petrosea Solutions Pakistan Pte. Ltd. (“PSP”) and Scan-Bilt Pte. Ltd.
     (“SBPL”).

     To obtain an indication of the value of PSP, SBPL, and SBE, a separate valuation of the shares
     in PSP, SBPL, and SBE was first conducted. The valuation approach used in the valuation of
     SBPL is the income-based approach using the discounted cash flow (“DCF”) method, and the
     market-based approach using the guideline publicly traded company method.

     The guideline publicly traded company method is used in the valuation of SBPL and SBE
     because, although no comparable listed companies with similar scale of operations and assets
     are available in the stock market, it is considered that available data from publicly traded
     companies can be used as a basis for comparison of the value of SBPL and SBE shares. The
     resulting indication of market value is derived from this method.

     Furthermore, the values obtained from each approach are then reconciled by applying weighting
     to arrive at the conclusion of the value of the PSS Shares.

g.   Valuation Conclusion

     Based on the analysis of all data and information received by KJPP SRR, and after considering
     all relevant factors affecting the valuation, it is the opinion of KJPP SRR that the market value of
     all shares of PSS as of 31 December 2025 is SGD20,265 thousand.




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Below is the summary of the Fairness Opinion Report on the Transaction based on Report No.
00193/2.0059-02/BS/02/0242/1/IV/2026 dated 22 April 2026.

a. Transacting Parties

   The parties involved in the Transaction are:
   • PSS, acting as the party making a capital contribution in the form of an increase in issued and
      paid-up capital through the issuance of new ordinary shares totaling 9,944,119 shares, all of
      which will be subscribed by CDIA, with an investment value of USD15.50 million or equivalent
      to SGD19,931,450;
   • CDIA, acting as the party that will subscribe to all 9,944,119 new ordinary shares to be issued
      by PSS in connection with the increase of PSS’s issued and paid-up capital, with an investment
      value of USD15.50 million or equivalent to SGD19,931,450.

b. Object of the Fairness Opinion Transaction

   The object of the fairness opinion on the Transaction is CDIA’s plan to invest in PSS by subscribing
   to new shares issued by PSS amounting to 9,944,119 new shares of PSS with a value of
   USD15,500,000 or equivalent to SGD19,931,450.

c. Purpose and Objective of the Fairness Opinion

   The purpose of preparing the Fairness Opinion is to provide an overview of the fairness of the
   Transaction. The objective of preparing the Fairness Opinion is to comply with POJK 42/2020.

d. Assumptions and Limiting Conditions

   The assumptions and limiting conditions used in this valuation are as follows:
   • The Fairness Opinion is a non-disclaimer opinion report.
   • KJPP SRR has reviewed the documents used in the preparation process of the Fairness
     Opinion.
   • The data and information obtained come from sources considered reliable in terms of accuracy.
   • The analysis in preparing the Fairness Opinion was conducted using adjusted financial
     projections that reflect the reasonableness of the financial projections prepared by the
     Company’s management and their achievability.
   • KJPP SRR is responsible for the preparation of the Fairness Opinion and the reasonableness
     of the financial projections.
   • The Fairness Opinion is a public report except for confidential information that may affect the
     Company’s operations.
   • KJPP SRR is responsible for the Fairness Opinion and its conclusion.
   • KJPP SRR has obtained information on the terms and conditions of agreements related to the
     Transaction from the Company.

e. Approaches and Procedures of the Fairness Opinion on the Transaction

   In evaluating the fairness of the Transaction, KJPP SRR has performed:

   Qualitative and Quantitative Analysis of the Transaction

   Qualitative and quantitative analysis of the Transaction was conducted by reviewing the relevant
   industry to provide a general overview of industry performance development, analyzing the
   Company’s operational activities and business prospects, the rationale for the Transaction, the
   advantages and disadvantages of the Transaction, and analyzing the Company’s historical financial
   performance based on the consolidated financial statements for the years ended 31 December
   2025, 31 December 2024, 31 December 2023, 31 December 2022, and 31 December 2021, which
   were audited by LRXR.




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      Furthermore, KJPP SRR also conducted an analysis of the pro forma report and incremental
      analysis of the Transaction, where after the Transaction becomes effective, based on the
      Company’s consolidated financial projections, it is expected to improve the Company’s
      consolidated financial performance and provide added value to all shareholders of the Company.

      Analysis of Transaction Fairness

      Based on the fairness analysis conducted, including price fairness analysis and impact analysis of
      the Transaction, it was concluded that the price determined in the Transaction is fair because it is
      equal to the market value of the PSS shares. From the impact analysis, it was also concluded that
      the Transaction will provide benefits to the Company’s shareholders.

 f.   Conclusion of the Fairness Opinion

      Based on the fairness analysis of the Transaction conducted, KJPP SRR is of the opinion that the
      Transaction is fair.


               VI.     STATEMENT FROM COMPANY'S BOARD OF COMMISSIONERS
                                  & BOARD OF DIRECTORS



The Board of Commissioners and Board of Directors of the Company hereby declare that all information
relating to the Transaction has been disclosed, where (i) the Transaction does not contain Conflicts of
Interest as regulated in POJK 42/2020; (ii) the Transaction is not a material transaction as regulated in
POJK 17/2020; and (iii) all material information has been disclosed in this Disclosure of Information and
the information is not misleading.

The Board of Directors of the Company hereby declares that the Transaction has been conducted with
the Company's procedures as required by POJK 42/2020, to ensure that the Transaction has been
carried out in accordance with applicable regulatory provisions and generally accepted business
practices.

                                  VII.    ADDITIONAL INFORMATION


For the shareholders of the Company who require further information regarding the Transaction, please
contact:

                                            PT PETROSEA TBK
                                       Gedung Wisma Barito Pacific,
                          Jl. Let. Jend. S. Parman Kav. 62-63, RT 008/ RW 04,
                          Kelurahan Slipi, Kecamatan Palmerah, West Jakarta,
                                          Jakarta 11410, Indonesia
                              Telp: (62 21) 29770999, Fax: (62 21) 29770988

                                   corporate.secretary@petrosea.com
                                           www.petrosea.com
                                        to: Corporate Secretary

                                               27 April 2026

                                  Board of Directors of the Company




                                                    11

File

File Open PDF
Source IDX
Size0.35 MB
Published27 Apr 2026
Pages11
Characters35,437
Text sourceEmbedded text layer
OCR confidence—

Names mentioned 28 people and organisations named in the text · linked when the evidence is strong

linked org Chandra Daya Investasi Tbk p.2 ×2
linked person Kartika Hendrawan p.5
linked org Phoenix Power B.V. p.6
linked person Erry Riyana Hardjapamekas p.6
linked person Erwin Ciputra p.6 ×2
linked person Andre Khor Kah Hin p.6
linked person Fransiskus Ruly Aryawan p.6
possible org PETROSEA TBK p.1 ×6
possible person Michael · Director p.5
possible org Chandra Asri Pacific Tbk p.6 ×2
possible person Jonathan Kandinata p.6
possible person Agus Lukmanul p.6
possible person Prajogo Pangestu p.7
unresolved org Financial Services Authority p.1
unresolved org Petrosea Services Solutions Pte. Ltd. p.2 ×3
unresolved org PT Petrosea Engineering Procurement Construction p.3
unresolved person Jose Dima Satria · Notaris p.5 ×5
unresolved org Minister of Law and Human Rights p.5 ×4
unresolved org PT Datindo Entrycom p.6
unresolved — Erry Riyana Hardjapamek · Commissioner p.6
unresolved person Ade Supandi p.6
unresolved org KJPP Suwendho Rinaldy p.8
unresolved org KJPP Suwendho Rinaldy & Rekan p.8
unresolved org KJPP SRR p.8 ×15
unresolved org Minister of Finance p.8
unresolved org KJPP SRR. Such p.8
unresolved org Petrosea Solutions Pakistan Pte. Ltd. p.9
unresolved org Scan-Bilt Pte. Ltd. p.9

Extraction attempts how the parser did, and what it refused

Nothing structured was extracted from this document — the attempts below say why.

Rule parser Needs review confidence 0.091 2230 ms 12 Sep 2026 22:29
Raw output
{'appraiser_exempt': None,
 'appraiser_name': '',
 'assets': [],
 'currency': None,
 'fact_type': '',
 'issuer_name': '',
 'kind': 'MATERIAL_FACT',
 'kjpp_name': '',
 'letter_number': '',
 'object_text': '',
 'object_truncated': False,
 'parties': [],
 'pct_of_equity': None,
 'reference_period': '',
 'requires_rups': None,
 'rups_date': None,
 'ticker': '',
 'transaction_date': None,
 'valuation_date': None,
 'value': None}
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