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PT DHARMA SATYA NUSANTARA TBK

                                                                             Investor Newsletter – Vol. 61 April 2026

Navigating Growth Amid Global Uncertainty
                                                             In Million Rupiah
    Profit and Loss          3M-2026     3M-2025      %      FY 2025    PT Dharma Satya Nusantara Tbk (DSNG) opened
Revenue                      2,886,350   2,678,809    7.7 12,314,712 2026 with a solid performance, posting Rp 2.9 trillion
 - Palm Oil                   2,611,002   2,350,009 11.1 10,846,146 in revenue for 1Q26, up 7.7% YoY. The growth was
 - Wood Product                 235,147     284,896 (17.5)   1,242,325 largely underpinned by the palm oil segment, which
 - Renewable Energy               40,201     43,904 (8.4)      226,241 contributed around 90% of consolidated revenue,
Cost of Revenue             (2,076,841) (1,884,851) 10.2    (8,464,728) supported by higher Fresh Fruit Bunch (FFB)
Gross Profit                    809,509     793,958   2.0    3,849,984 production and improved Oil Extraction Rate (OER).
 -Margin %                         28.0%      29.6%   -          31.3%
Profit Before Tax               571,873     497,983 14.8     2,499,545 However, performance across non-core segments
 -Margin %                         19.8%      18.6%   -          20.3% remained subdued. The Wood Products segment
EBITDA                          863,085     861,228   0.2    4,077,998 (±8% of revenue) contracted 17.5% YoY, primarily
 -Margin %                         29.9%      32.1%   -          33.1% due to a sharp decline in engineered flooring sales
Profit                          421,350     366,958 14.8     1,828,798 volume. This outcome highlights the continued
 -Margin %                         14.6%      13.7%   -          14.9% exposure to the ongoing uncertainty surrounding
Core Profit*                    427,095     386,335 10.6     1,850,417 tariff structures and administrative processes in the
 -Margin %                         14.8%      14.4%   -          15.0% United States—one of its key export markets.
*calculated from net profit & adjusted for unrealized foreign exchange
gains/losses, net of tax effects.

Similarly, the Renewable Energy segment saw revenue decline by 8.4% YoY, contributing below 1.5% of total revenue.
Export volumes of Palm Kernel Shells (PKS) remained under pressure amid softer demand from Japan’s biomass market.

During the first quarter, cost of revenue increased by 10.2% YoY, broadly in line with higher sales volumes in the palm
oil segment. However, gross profit grew by only 2.0% YoY, reflecting margin pressure primarily driven by a 3% YoY
decline in CPO ASP, alongside the weaker performance of the Wood Products and Renewable Energy segments.

Despite this, net profit rose by 14.8% YoY, primarily supported by a significant reduction in interest expenses following
the Company’s ongoing deleveraging strategy. Profitability improved, with net profit margin expanding to 14.6%,
compared to 13.7% in the same period last year. The core profit margin showed a similar trajectory, indicating that
earnings growth was largely operational in nature, with minimal impact from unrealized foreign exchange movements.

  Financial Position         31-Mar-26           31-Dec-25            %
Total Asset                  17,758,416          17,617,196           0.8
Total Liabilities             5,694,196           5,974,326          (4.7)
Equity                       12,064,220          11,642,870           3.6

From a balance sheet perspective, total assets edged up by 0.8% to Rp 17.8 trillion, while total liabilities declined by
4.7%, underscoring continued prudent financial management. The Company maintained a healthy capital structure,
with a net debt-to-equity ratio of 0.27x, and only 14% of outstanding debt denominated in USD, limiting exposure to
currency risk. Meanwhile, equity increased by 3.6% YoY, further strengthening the Company’s financial position and
supporting its long-term growth trajectory.


                 DSNG Investor Newsletter —For further information, contact Investor Relations (investor.relations@dsngroup.co.id)
                 PT Dharma Satya Nusantara Tbk. Jl. Pulo Ayang Kav. OR No. 3 Kawasan Industri Pulogadung, Jakarta 13930 Indonesia
Page 2
Investor Newsletter – Vol. 61 April 2026

 PALM OIL
                                   3M-2026         3M-2025      %YoY           FY-2025       Fresh Fruit Bunch (FFB) production in 1Q26 increased by
Plantation Performance                                                                       2.7% YoY to 492 thousand tons, supported by improving
 FFB Production (tons)                491,992        478,835          2.7          2,189,347 weather conditions and steady gains in plantation
 Nucleus (tons)                       384,984        378,100          1.8          1,721,049
                                                                                             productivity. Growth was recorded across both nucleus
 Plasma (tons)                        107,008        100,734          6.2            468,298
Mill Performance
                                                                                             and plasma estates, which rose by 1.8% and 6.2% YoY,
 FFB Processed (tons)                 602,601        591,444          1.9          2,706,560 respectively    highlighting  continued     operational
 CPO Production (tons)                140,545        137,611          2.1            631,046 consistency and strengthening smallholder contribution.
 PK Production (tons)                  26,772         26,008          2.9           119,405
 PKO Production (tons)                  8,520          8,064          5.7            37,805 Mill performance tracked the positive upstream trend,
 CPO OER (%)                            23.32          23.27          0.2             23.32 with FFB processed rising by 1.9% YoY. In turn, Crude
 FFA (%)                                 3.06           3.05          0.4              3.01
                                                                     Palm Oil (CPO) production increased by 2.1% YoY to
Sales Performance
 CPO (tons)                     159,427     134,644   18.4   628,737
                                                                     140,545 tons, while Palm Kernel (PK) and Palm Kernel
 PK (tons)                        6,679       6,438     3.7   29,416 Oil (PKO) output grew by 2.9% and 5.7% YoY. From a
 PKO (tons)                       5,501       7,506  (26.7)   38,522 quality standpoint, Oil Extraction Rate (OER) remained
 CPO ASP (Rp 'million/ton)        14.47       14.91    (3.0)   14.47 stable at 23.32%, indicating consistent processing
 PKO ASP (Rp 'million/ton)        28.43       27.35     4.0    28.95 efficiency.

Meanwhile, Free Fatty Acid (FFA) levels edged up slightly to 3.06%, but remained within a manageable range, suggesting
no significant deterioration in fruit quality or handling.

On the commercial side, CPO sales volume rose strongly by 18.4% YoY to 159,427 tons, while PKO sales declined by 27%
YoY. This divergence primarily reflects shipment timing differences rather than underlying demand trends. From a pricing
perspective, CPO ASP softened by 3% YoY, partially offsetting the benefit of higher volumes, while PKO ASP increased by
4% YoY, providing some support to overall pricing.

Overall, the Palm Oil segment continued to demonstrate resilient operational performance, with steady production
growth, stable extraction rates, and disciplined execution across both upstream and downstream operations—reinforcing
its role as the Company’s primary earnings driver.

   FFB PRODUCTION (TONS)                                                                 CPO PRODUCTION (TON)
     2025      2026                                                                             2025         2026
      166,952

      165,671




                                                                                              48,053
     159,369




                                                                                              47,285

                                                                                             45,206
 142,376
 156,479




 179,979

 223,542

 198,781

 186,233

 177,985

 182,325

 169,839

 191,844

 196,758

 183,207




                                                                                         46,212

                                                                                         40,410

                                                                                         50,990

                                                                                         62,386

                                                                                         57,717

                                                                                         53,278

                                                                                         48,854

                                                                                         49,765

                                                                                         48,358

                                                                                         56,547

                                                                                         61,142

                                                                                         55,389
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                                                                                         -

  Jan Feb Mar Apr May Jun              Jul   Aug Sep Oct Nov Dec                         Jan Feb Mar Apr May Jun          Jul Aug Sep Oct Nov Dec


                                                                      KPB Medan 2025               KPB Medan 2026          DSN 2025         DSN 2026
 CPO ASP (IDR'000/TON)
     15,133                       15,048
                 14,471                         15,001                                                                    14,783
                                                                                                  14,393       14,620                 14,682
                                                             14,277                  13,712                                                       14,173
                                                                            13,578
   14,304       14,407       14,637



      Jan          Feb         Mar           Apr         May                 Jun          Jul          Aug          Sep      Oct      Nov         Dec

                      DSNG Investor Newsletter —For further information, contact Investor Relations (investor.relations@dsngroup.co.id)
                      PT Dharma Satya Nusantara Tbk. Jl. Pulo Ayang Kav. OR No. 3 Kawasan Industri Pulogadung, Jakarta 13930 Indonesia
Page 3
Investor Newsletter – Vol. 61 April 2026

 PALM OIL – PLANTED AREA
                                                   Planted Hectarage
              Average
                                   Immature               Mature             Total Planted
              Age (yrs)
                                    ('000 ha)            ('000 ha)             ('000 ha)
 Nucleus         15                    5.0                  77.9                  82.8
 Plasma          13                    0.6                  24.4                  29.1
 Total           15                    5.5                 102.3                 111.9

 DSN Group maintains a well-balanced plantation profile, with a mix of immature and mature estates that support
 both current production stability and future growth potential. The relatively young average plantation age reflects
 ongoing replanting and disciplined development efforts, positioning the Company to sustain yield improvements
 and enhance long-term productivity. This balanced age profile also provides better visibility on future output
 growth, while maintaining operational efficiency across its estates.

 WOOD PRODUCT
                                            3M-2026            3M-2025           %YoY          FY-2025
 Sales Volume
  Panel ('000 m3)                                   25.6               28.9        (11.5)             124.3
  Engineered Flooring ('000 m2)                     55.6              151.2        (63.2)             633.0
 Average Selling Price (ASP)
  Panel (USD/m3)                                 371.06             358.93           3.4            359.94
  Engineered Flooring (USD/m2)                    34.27              32.07           6.8             33.05

 The wood products market showed no meaningful signs of recovery during the quarter. Panel sales volume declined
 by 11.5% YoY, while engineered flooring fell more sharply by 63.2% YoY, reflecting significantly weaker demand. The
 steeper contraction in engineered flooring was partly due to its relatively high exposure to the US market, where
 uncertainty surrounding tariff policies under the Trump administration has weighed on buyer sentiment, leading to
 delayed purchasing decisions and softer order flows.

 RENEWABLE ENERGY
                                            3M-2026            3M-2025           %YoY           FY-2025
 Sales Volume
  Palm Kernel Shell (ton)                        10,100              11,994        (15.8)           89,265
  Wood Pellet (ton)                              10,785              10,461          3.1            36,602
 Average Selling Price (ASP)
  Palm Kernel Shell (USD/ton)                    105.00              106.04          (1.0)          105.04
  Wood Pellet (USD/ton)                          122.31              135.00          (9.4)          118.16

 Despite relatively stable pricing, Palm Kernel Shell (PKS) export volumes declined by 15.8% YoY, reflecting weaker
 demand. Japan remained the primary export market for Indonesian PKS; however, demand softened following the
 government’s move to reassess biomass subsidies for power generation, leading to more cautious procurement by
 buyers.

 Meanwhile, wood pellet export volume, primarily to the Korean market, grew modestly by 3% YoY. However, ASP
 declined by 9.4% YoY, as exports have yet to reach the Japanese market, where pricing is typically higher due to
 more stringent quality standards.


                DSNG Investor Newsletter —For further information, contact Investor Relations (investor.relations@dsngroup.co.id)
                PT Dharma Satya Nusantara Tbk. Jl. Pulo Ayang Kav. OR No. 3 Kawasan Industri Pulogadung, Jakarta 13930 Indonesia
Page 4
Investor Newsletter – Vol. 61 April 2026



 DSNG Latest Update

 DSN Group Named Among TIME Asia Pacific’s Best Companies of 2026



                                             DSN Group has been recognized as one of TIME and Statista’s Best
                                             Companies in Asia Pacific for 2026, reflecting strong performance
                                             across key dimensions, including employee satisfaction, financial
                                             performance, and commitment to environmental, social, and
                                             governance (ESG) principles. Beyond recognition, this achievement
                                             underscores the Company’s ongoing focus on building a resilient and
                                             sustainable business, while continuing to enhance operational
                                             excellence and stakeholder value over the long term.




 DISCLAIMER: The views expressed here contain information derived from publicly available sources that have not been independently
 verified. No representation or warranty is made as to the accuracy, completeness or reliability of the information. Any forward-looking
 information in this presentation has been prepared on the basis of a number of assumptions which may prove to be incorrect. This
 presentation should not be relied upon as a recommendation or forecast by PT Dharma Satya Nusantara Tbk. Nothing in this release
 should be construed as either an offer to buy or sell or a solicitation of an offer to buy or sell shares in any jurisdiction.
                   DSNG Investor Newsletter —For further information, contact Investor Relations (investor.relations@dsngroup.co.id)
                   PT Dharma Satya Nusantara Tbk. Jl. Pulo Ayang Kav. OR No. 3 Kawasan Industri Pulogadung, Jakarta 13930 Indonesia

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