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20260423_NAIK_Keterbukaan Informasi terkait Aksi Korporasi_32073265_lamp1.pdf

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Page 1
                              THE ANNOUNCEMENT
                     NOTICE TO SHAREHOLDERS REGARDING
        THE DISTRIBUTION OF CASH DIVIDENDS FOR THE FINANCIAL YEAR 2025
                       PT ADIWARNA ANUGERAH ABADI TBK

In accordance with the resolution of the Annual General Meeting of Shareholders (AGMS)
Companys held on April 21, 2026 ("Meeting"), it has been approved and decided that the
Company will distribute a cash dividends for the financial year 2025, amounting to
IDR9.982.182.042 (nine billion nine hundred eighty-two million one hundred eighty-two
thousand forty-two Rupiah) or Rp. 3 (three Rupiah) per share.

Hereby, notified to the shareholders of the Company that the schedule and procedures for the
payment of the cash dividend for the financial year 2025 are as follows:

A. Schedule of Cash Dividend Distribution as follows:

 No                                  Keterangan                                   Tanggal
 1.      Approval and Resolution of the AGMS for the Financial year 2025        April 21, 2026
 2.      Reporting to OJK and IDX/ Announcement of AGMS result                  April 23, 2026
 3.      Announcement of cash dividend distribution schedule and                April 23, 2026
         procedures on the IDX Website and the Company's Website
 4.      End of trading period for share with Dividend Rights (Cum Dividend)
         - Regular Market and Negotiated Market                                 April 29, 2026
         - Cash Market                                                          Mei 04, 2026
 5.      Beginning of trading Period of share withtout Dividend Rights (Ex
         Dividend)
         - Regular Market and Negotiated Market                                 April 30, 2026
         - Cash Market                                                          Mei 05, 2026
 6.      Record date fot the Company's shareholders entitled to cash            Mei 04, 2026
         dividends (Recording date)
 7.      Payment of Cash Dividends to shareholdrs, at the latest                Mei 22, 2026

B. Procedures for the Distribution of Cash Dividends as follows:

      1. This announcement is an official notice from the Company, and the Company will not
         issue a special notification letter to each shareholder of the Company.
      2. The cash dividend will be distributed and paid to shareholders whose names are
         registered in the Company's Register of Shareholder (DPS) on Mei 04, 2026, until
         16:00 WIB (Recording Date) and/or owners of the Company's shares in the securities
         sub Account in PT Kustodian Sentral Efek Indonesia (KSEI) at the closing of the IDX
         trading on Mei 04, 2026.
      3. For shareholders whose shares are deposited in Collective Custody at KSEI, the cash
         dividends will be paid through KSEI and will be distributed on May 22, 2026, into the
         Customer Fund Account (RDN) at the Securities Company and/or Custodian Bank
         where the shareholder opened a securities sub-account.
      4. Meanwhile, for the Shareholders of the Company whose shares are not deposited in
         the collective custody of KSEI and/or the Shareholders who still using scripts, the cash
         dividends will be transfered to the shareholder's bank accounts. Therefore may notify
Page 2
   to inform the name, bank address, and bank account number at the latest by Mei 05,
   2026, at 16:00 WIB to:

                         Kantor Biro Administrasi Efek (BAE)
                              PT Adimitra Jasa Korpora
                         Kirana Boutique Office Blok F3 No.5
              Jl. Kirana Avenue III, Kelapa Gading, North Jakarta 14240
                      Phone: 021-2974 5222, Fax: 021-2928 9961
                             Email: opr@adimitra-jk.co.id

5. The payment of cash Dividends to shareholders will be subject to tax on dividends in
   accordance with the provisions of the prevailing Taxation Laws and Regulations in
   Indonesia.
6. Under the prevailing tax laws and regulations, the cash dividend will not be subject to
   income tax if received by a resident corporate taxpayers shareholder (WP Badan DN),
   and the Company will not withhold Income Tax on cash dividends paid to the WP
   badan DN. The cash dividend received by a resident individual taxpayer shareholders
   (WPOP DN) will not be subject to income tax object as long as the cash dividends are
   invested in Indonesia. For WPOP DN Who do not meet the investment requirements
   as mentioned above, the cash dividends received by such person will be subject to
   income tax (PPh) in accordance with the provision of the applicable laws and
   regulation, and the PPh must be paid by such WPOP DN accordingly with the
   provisions of Government Regulation No. 9 of 2021 Concerning Tax Treatment to
   support the Ease of Doing Bussiness.
7. For shareholders other than those mentioned in number 6 above, cash dividends will
   be subject to income tax under the prevailing Tax regulations. The amount of tax will
   be borne by the relevant shareholder of the Company. and deducted from the amount
   of cash dividends by the relevant shareholder of company. Furthermore, the
   shareholders shall be responsible for reporting income of the cash dividend in the tax
   reporting for the relevant tax year according to the prevailing tax laws and regulations.
8. Shareholders who are non-tax residents, the deducted rate of with holding tax will
   subject to relevant tax treaty on the Prevention of the imposition of Double Taxation
   (P3B) must fulfil of the requirements under the Regulation of Director General of taxes
   No. PER-25/PJ/2018 on the Procedure for implementation of Double Taxation
   Agreement on Avoidance and to submit the record or receipt of DGT/Domicile
   Certificate (SKD) document which have been uploaded to the Directorate General Of
   Taxes’s website to KSEI or BAE in Accordance with KSEI rules and regulations. In the
   absence of the said documents, the cash Dividend paid will be subject to 20% income
   Tax of Article 26.

Should there be any future matters or claims on the cash dividens as has been accepted
by the shareholders, the collective custody shareholders in KSEI should settle such
matters with the securities Company and/or custodian bank where the shareholder has
their securities account.

                              Jakarta, April 23, 2026
                         PT Adiwarna Anugerah Abadi Tbk
                             The Board of Directors

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Names mentioned 3 people and organisations named in the text · linked when the evidence is strong

linked org ADIWARNA ANUGERAH ABADI TBK p.1 ×5
unresolved org PT Kustodian Sentral Efek Indonesia p.1
unresolved org PT Adimitra Jasa Korpora Kirana Boutique Office p.2

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