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From Transformational Growth to Enduring Strength 1
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Sanggahan dan
Batasan Tanggung Jawab
Disclaimer
Laporan Tahunan 2025 PT Chandra Asri Pacific Tbk The 2025 Annual Report of PT Chandra Asri Pacific Tbk
(“Chandra Asri Group”, “Perseroan”) ini disusun untuk (hereinafter referred to as "the Company") is prepared
memenuhi ketentuan pelaporan hasil kinerja Perseroan to comply with the reporting regulatory requirements
pada periode 1 Januari 2025 sampai dengan 31 to report the Company’s performance for the period
Desember 2025 kepada regulator. Laporan Tahunan ini from 1 January 2025 to 31 December 2025. The Annual
disusun berdasarkan Peraturan Otoritas Jasa Keuangan Report is prepared in accordance to Financial Services
No. 29/POJK.04/2016 tentang Laporan Tahunan Authority Regulation No. 29/POJK.04/2016 on Annual
Emiten atau Perusahaan Publik dengan muatan konten Report of Issuers or Public Companies with the contents
sesuai Surat Edaran Otoritas Jasa Keuangan No. 16/ as outlined in Financial Services Authority Circular
SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan Letter No. 16/SEOJK.04/2021 concerning the Form
Emiten atau Perusahaan Publik. and Contents of Annual Report of Issuers and Public
Companies Reports.
Laporan Tahunan ini memuat pernyataan terkait tujuan, This Annual Report contains statements about the
kebijakan, rencana, strategi, serta realisasi kinerja Company’s objectives, policies, plans, and strategies,
operasional dan keuangan yang disusun berdasarkan as well as its operational and financial results, which
data faktual yang dapat dipertanggungjawabkan are based on verifiable facts. Meanwhile, the forward-
kebenarannya. Sedangkan, pernyataan-pernyataan looking statements contained in this Annual Report are
prospektif dalam Laporan Tahunan ini dibuat based on assumptions about the Company’s current
berdasarkan berbagai asumsi mengenai kondisi terkini and future conditions, as well as the related business
dan kondisi mendatang Perseroan, serta lingkungan environment, and therefore, actual developments may
bisnis yang terkait, sehingga dapat mengakibatkan be materially different from the reported information.
perkembangan aktual secara material berbeda dari Therefore, the Company shall have no obligation to
yang dilaporkan. Oleh karena itu, Perseroan tidak guarantee that the aforementioned statements and
menjamin bahwa pernyataan atau informasi prospektif information will become the basis of decision-making
tersebut menjadi dasar utama dalam pengambilan or will produce specific results as expected.
keputusan ataupun akan membawa hasil tertentu sesuai
harapan.
Laporan Tahunan ini disajikan dalam 2 (dua) bahasa, This Annual Report is presented in 2 (two) languages,
yaitu Bahasa Indonesia dan Bahasa Inggris yang mudah i.e., Indonesian and English, which are easy to read and
dibaca dan dapat diunduh di situs resmi Perseroan, can be downloaded on the Company’s official website:
yaitu: https://www.chandra-asri.com. https://www.chandra-asri.com.
2 From Transformational Growth to Enduring Strength
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20
25 Penjelasan Tema
Theme Explanation
From Transformational Growth
to Enduring Strength
PT Chandra Asri Pacific Tbk (“Chandra Asri Group” ,”Perseroan”) PT Chandra Asri Pacific Tbk (hereinafter referred to as
telah menunjukkan pertumbuhan bisnis secara transformatif "Chandra Asri Group" or "the Company") has demonstrated its
dalam beberapa tahun terakhir. Perseroan bertransformasi transformative business growth throughout recent years. It has
dari Perusahaan yang berfokus pada sektor petrokimia transformed itself from a petrochemical-focused company
menjadi penyedia solusi terintegrasi di sektor energi, kimia into an integrated solutions provider in the energy, chemical,
dan infrastruktur. Hingga tahun buku 2025, ekspansi strategis and infrastructure sectors. By fiscal year 2025, the Company's
Perseroan telah memperluas cakupan bisnis secara signifikan, strategic expansion has seen it significantly broadening its
sekaligus memperkuat arah jangka panjangnya dengan business scope while simultaneously strengthening its long-term
visi baru “Perusahaan solusi energi, kimia, dan infrastruktur direction with its new vision of being "A leading energy, chemical,
terkemuka di Asia Tenggara”. and infrastructure solutions company in South East Asia."
Sejalan dengan visi tersebut, Perseroan telah merampungkan As part of this vision, the Company completed its acquisition
proses akuisisi Aster Chemicals and Energy Pte. Ltd. (Aster), of Aster Chemicals and Energy Pte. Ltd. (Aster), a Singapore-
perusahaan pengolahan energi di Singapura yang sebelumnya based energy processing company previously owned by Shell
dimiliki Shell Singapore Pte. Ltd, serta mengakuisisi jaringan Singapore Pte. Ltd., and has also acquired ExxonMobil's Esso fuel
Stasiun Pengisian Bahan Bakar Umum (SPBU) Esso milik station network in Singapore in early 2026. These strategic steps
ExxonMobil di Singapura pada awal 2026. Langkah-langkah have served to strengthen the Company's position in the energy
strategis ini memperkuat posisi Perseroan dalam bisnis solutions business while also expanding its presence within the
solusi energi sekaligus memperluas kehadirannya di rantai region's supply chain.
pasok regional.
Di lini solusi kimia, pembangunan pabrik Chlor-Alkali dan When it comes to the chemical solutions sector, the Company's
Ethylene Dichloride (CA-EDC) di Cilegon terus menunjukkan construction of its Chlor-Alkali and Ethylene Dichloride (CA-EDC)
kemajuan signifikan dengan progres konstruksi mencapai plant in Cilegon has continued to show significant progress,
45%. Sedangkan di bidang solusi infrastruktur terintegrasi, with construction progress reaching 45%. Meanwhile, in the
transformasi diwujudkan melalui konsolidasi lini bisnis integrated infrastructure solutions sector, the Company's
infrastruktur di bawah PT Chandra Daya Investasi Tbk (CDI), transformation was realized through the consolidation of its
entitas anak yang saat ini telah menjadi perusahaan publik. infrastructure business lines under PT Chandra Daya Investasi
Tbk (CDI), a subsidiary that is now a public company.
Seluruh perkembangan ini mencerminkan implementasi All of these developments reflect the Company's consistent
konsisten strategi jangka panjang Perseroan yaitu BIG, LONG, implementation of its long-term BIG, LONG, and DIVERSIFIED
dan DIVERSIFIED yang kini terwujud dalam struktur bisnis strategy, which has now manifested itself in an increasingly
yang semakin kokoh. BIG diwujudkan melalui penguatan robust business structure. "BIG" can be seen realized through
solusi energi, LONG melalui ekspansi dan hilirisasi solusi the Company's strengthening of its energy solutions, while
kmia, serta DIVERSIFIED melalui pengembangan solusi "LONG" is manifested through the Company's expansion and
infrastruktur terintegrasi. downstreaming of its chemical solutions. Finally, "DIVERSIFIED"
can be seen through the Company's development of its
integrated infrastructure solutions.
Transformasi yang telah dilakukan bukan sekedar ekspansi The transformation that the Company has undertaken is not
skala bisnis, melainkan pembangunan fondasi yang lebih merely just an expansion of its business scale, but rather its
tangguh dan terintegrasi. Dengan portfolio yang semakin development of more resilient and integrated foundations.
seimbang, kehadiran regional yang lebih kuat, serta model With a more balanced portfolio, a stronger regional presence,
bisnis yang terdiversifikasi, pertumbuhan transformatif and a diversified business model, the Company's transformative
tersebut kini menjadi kekuatan yang berkelanjutan (enduring growth has become a source of enduring strength, underpinning
strength), yang menopang ketahanan, daya saing, dan nilai the resilience, competitiveness, and long-term value of Chandra
jangka panjang Chandra Asri Group ke depan. Asri Group going forward.
From Transformational Growth to Enduring Strength 3
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
20
24
Unleashing Transformational Growth
Mengakselerasi Pertumbuhan Transformasional
Chandra Asri Group tak henti mengidentifikasi, At Chandra Asri Group, we are committed to not
sekaligus memanfaatkan peluang yang dipandang only identifying opportunities but also seizing those
dapat mendorong pertumbuhan usaha Perseroan that drive sustainable business growth. As part
secara berkelanjutan. Karena itu, transformasi bisnis of this commitment, we have embraced business
menjadi keniscayaan, seperti yang terjadi pada tahun transformation as a strategic foundation, enabling
2024. Perseroan telah mengembangkan bisnisnya ke our expansion beyond chemicals and infrastructure
sektor energi, tak lagi terbatas pada solusi kimia dan solutions into the energy sector in 2024.
infrastruktur.
Seiring dengan perkembangan tersebut, visi This continuous evolution has also led us to refine our
Perseroan pun mengalami pembaruan, sehingga vision: "South East Asia's leading energy, chemical
menjadi: “Perusahaan solusi energi, kimia, dan and infrastructure solutions company".
infrastruktur terkemuka di Asia Tenggara”.
Transformasi yang dilakukan ini merupakan bagian Our transformation journey is integral to accelerating
dari upaya mengakselerasi pertumbuhan bisnis business growth. In 2024, we have implemented key
Perseroan. Beragam inisiatif yang telah direalisasikan initiatives that build upon previous efforts, reflecting
sepanjang tahun 2024 yang merupakan kelanjutan our steadfast dedication to delivering optimal
dari tahun sebelumnya, adalah ikhtiar Perseroan value for Chandra Asri Group, our Shareholders, and
untuk memberikan hasil terbaik bagi Chandra Asri all stakeholders.
Group, Pemegang Saham, serta para pemangku
kepentingan lainnya.
4 From Transformational Growth to Enduring Strength
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20 20
23 22
Transformation through Enhancing, Strengthening, and
Partnership for Growth Growing Excellence
Transformasi melalui Kemitraan untuk Pertumbuhan Meningkatkan, Memperkuat, dan Menumbuhkan
Keunggulan
Tahun 2023 menjadi momentum penting dalam perjalanan Tahun 2022 adalah tahun yang penuh tantangan, tetapi PT
bisnis Chandra Asri Group. Pada tahun buku tersebut, Chandra Asri Petrochemical Tbk (Perseroan), memperlihatkan
Perseroan secara resmi telah bertransformasi menjadi ketahanan keuangan yang baik. Ketahanan di bidang
perusahaan solusi kimia dan infrastruktur, setelah 31 tahun keuangan ini terutama ditunjukkan melalui liquidity pool
fokus di sektor petrokimia hingga menjadi perusahaan Perseroan yang besar, baik dari fasilitas Committed Revolving
petrokimia terintegrasi yang terbesar di Indonesia. Credit, surat berharga, serta kas dan setara kas. Bahkan,
Chandra Asri menjadi perusahaan pertama di Indonesia
Seiring dengan inisiatif transformasi melalui diversifikasi yang menjadi penerima fasilitas Sustainability-Linked Trade
bisnis serta bertambahnya anak usaha, nama perusahaan dari UOB. Fasilitas ini diberikan mengingat komitmen dan
pun mengalami penyesuaian menjadi PT Chandra Asri Pacific progres Chandra Asri dalam meningkatkan standar kinerja
Tbk. Perubahan nama ini mempertegas seluruh langkah bisnis keberlanjutan.
Perseroan agar memberikan dampak positif yang signifikan
bagi para pemangku kepentingan. Perseroan juga fokus pada pertumbuhan yang memberikan
manfaat bagi banyak pemangku kepentingan. Upaya ini,
Dampak positif itu, terutama diwujudkan melalui inisiatif antara lain, diwujudkan melalui perjanjian jual beli saham
kemitraan strategis, yang selaras dengan komitmen Chandra bersyarat (CSPA) dengan PT Krakatau Sarana Infrastruktur
Asri Group, yakni “Mitra Pertumbuhan” atau “Growth Partner”. (KSI) untuk dua anak perusahaannya PT Krakatau Daya Listrik
Perseroan akan menggandeng mitra investasi, baik untuk (KDL) dan PT Krakatau Tirta Industri (KTI). Strategi korporasi
pengembangan lini bisnis kimia maupun infrastruktur demi tersebut memperkuat dan meningkatkan fundamental bisnis
menciptakan pertumbuhan yang berkelanjutan. Chandra Asri.
The year 2023 marked a significant turning point in Chandra The year of 2022 was a challenging year, however PT Chandra
Asri Group's business journey. During the financial year, Asri Petrochemical Tbk (the Company) was financially resilient.
the Company officially transformed into a chemical and This financial sector resilience was primarily demonstrated by
infrastructure solutions company after 31 years of focusing the Company’s large liquidity pool, which includes Committed
solely on the petrochemical sector to solidifying its position Revolving Credit facilities, securities, as well as cash and cash
as the largest petrochemical company in Indonesia. equivalents. In fact, Chandra Asri was the first company in
Indonesia to be granted a UOB Sustainability-Linked Trade
In line with transformation initiatives through business facility. This facility was granted in recognition of Chandra
diversification and the expansion of subsidiaries, the Asri’s dedication and progress in improving sustainability
Company also changed its name to PT Chandra Asri Pacific performance standards.
Tbk. This name change emphasizes all of the Company's
business initiatives to significantly benefit stakeholders. The Company was also focusing on growth that will
benefit a wide range of stakeholders. This effort was made
This positive impact is mainly realized through aligned strategic possible, among other things, by the conditional share sale
partnership initiatives with Chandra Asri Group commitment, and purchase agreement (CSPA) with PT Krakatau Sarana
as "Growth Partner." The Company will collaborate with Infrastruktur (KSI) for its two subsidiaries, PT Krakatau Daya
investment partners, both for the development of chemical Listrik (KDL) and PT Krakatau Tirta Industri (KTI). This corporate
business lines and infrastructure, to create sustainable growth. strategy strengthens and enhances the fundamentals of
Chandra Asri’s business.
From Transformational Growth to Enduring Strength 5
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Daftar Isi | Table of Contents
2
3
Sanggahan dan
Batasan Tanggung Jawab
Disclaimer
Penjelasan Tema
03
Profil Perusahaan
125
129
Profil Sumber Daya Manusia
Human Resources Profile
Pengembangan Kompetensi
Competency Development
Theme Explanation 131 Informasi Pemegang Saham
Company Profile
6 Daftar Isi Shareholders Information
Table of Contents 70 Identitas Perusahaan 134 Kepemilikan Saham Dewan
Corporate Identity
01
Komisaris dan Direksi Secara
71 Riwayat Singkat Perusahaan Tidak Langsung
Brief Company History Indirect Share Ownership of
75 Informasi Perubahan Nama the Board of Commissioners
Information on Name Change and Directors
Ikhtisar Kinerja 76 Jejak Langkah 134 Komposisi Pemegang Saham
Performance Highlights Milestones Utama dan Pengendali
Composition of Majority and
78 Visi, Misi, dan
10 Pencapaian Kinerja 2025 Controlling Shareholders
Nilai-nilai Perusahaan
2025 Performance 136 Struktur Grup Perusahaan
Vision, Mission, and
Achievements Company Group Structure
Corporate Values
12 Ikhtisar Keuangan 2025 79 Nilai-nilai Perusahaan 138 Entitas Anak dan Perusahaan
2025 Financial Highlights Corporate Values Asosiasi
14 Ikhtisar Operasional 80 Strategi Perusahaan Subsidiaries and Associated
Perational Highlights Corporate Strategy Entities
16 Ikhtisar Saham 80 Keunggulan Perusahaan 143 Alamat Kantor Pusat, Entitas
Share Highlights Company Advantages Anak, dan Pabrik
Head Office, Subsidiary, and
17 Aksi Korporasi 81 Kegiatan Usaha
Plant Addresses
Corporate Action Business Activities
81 Produk dan Jasa Perusahaan 144 Kronologi Pencatatan Saham
18 Ikhtisar Obligasi, Sukuk, atau
Company Products and Share Listing Chronology
Lainnya
Highlights of Bonds, Sukuk, or Services 146 Kronologi Pencatatan Efek
Other Securities 82 Fasilitas Petrokimia di Lainnya
Indonesia Chronology of Other
22 Penghargaan dan Sertifikasi
Petrochemicals Platform in Securities Listings
Awards and Certifications
Indonesia 149 Kantor Akuntan Publik
30 Peristiwa Penting 2025
84 Fasilitas Energi dan Kimia Public Accountant Office
Significant Events of 2025
Terintegrasi di Singapura 149 Lembaga Profesi Penunjang
02
Integrated Energy and Supporting Professional
Chemicals Platform Institutions
Based in Singapore
150 Akses Informasi
86 Lini Bisnis Infrastruktur Information Access
Laporan Manajemen
Infrastructure Business Line
04
87 Lini Bisnis Energi
Management Report Energy Business Line
43 Laporan Dewan Komisaris 88 Wilayah Operasional
Board of Commissioners Operational Area
Report 89 Keanggotaan Asosiasi Analisis dan
53 Laporan Direksi Memberships in Associations
Pembahasan Manajemen
Report from the Board of 90 Struktur Organisasi
Directors Organizational Structure
Management Discussion and
92 Profil Dewan Komisaris
Analysis
Board of Commissioners 156 Tinjauan Ekonomi dan Industri
Profile Economic and Industrial
102 Profil Direksi Overview
Board of Directors Profile
158 Tinjauan Operasional Per
123 Perubahan Komposisi Dewan Segmen Usaha
Komisaris Operational Overview Per
Changes in Composition of Business Segment
Board of Commissioners
165 Tinjauan Kinerja Keuangan
Financial Performance Review
6 From Transformational Growth to Enduring Strength
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05
Tata Kelola Perusahaan
290 Kode Etik dan Budaya
Perusahaan
Code of Conduct and
Corporate Culture
311 Pengembangan Karier
Sumber Daya Manusia
Human Resources Career
Development
292 Kebijakan Pengungkapan 312 Remunerasi dan
Corporate Governance Informasi Kesejahteraan
192 Komitmen dan Penerapan Disclosure of Information Sumber Daya Manusia
Prinsip GCG Policy Human Resources
GCG Implementation Remuneration and Welfare
293 Sistem Pelaporan
Commitments and Principles Pelanggaran 314 Hubungan Industrial
196 Dasar Penerapan GCG Whistleblowing System Industrial Relations
Basis of GCG Implementation 295 Kebijakan Anti Korupsi dan 315 Program Pensiun
197 Struktur Tata Kelola Gratifikasi Pension Fund Program
Perusahaan Anti-Corruption and
07
Corporate Governance Gratification Policy
Structure 296 Tata Kelola Teknologi
198 Rapat Umum Pemegang Informasi
Saham Information Technology
General Meeting of Governance Tanggung Jawab Sosial
Shareholders 297 Penerapan Pedoman Perusahaan
216 Dewan Komisaris Tata Kelola Perusahaan
Terbuka Corporate Social
Board of Commissioners
Implementation of Responsibility
229 Direksi Governance Guidelines for
Board of Directors 318 Laporan Tanggung Jawab
Public Companies
Sosial dan Lingkungan
242 Penilaian Kinerja Organ
06
Social and Environmental
Perseroan
Responsibility Report
Performance Assessment of
Company’s Organ
320 Surat Pernyataan Anggota
244 Nominasi dan Remunerasi
Direksi tentang
Dewan Komisaris dan Direksi Sumber Daya Manusia Tanggung Jawab atas Laporan
Nomination and Remuneration
of Board of Commissioners Human Resources Tahunan 2025
PT Chandra Asri Pacific Tbk
and Board of Directors 304 Pengelolaan Sumber Daya Statement of Responsibility
247 Komite Audit Manusia by the Board of Directors for
Audit Committee Management of Human the 2025 Annual Report of
Resources PT Chandra Asri Pacific Tbk
255 Fungsi Nominasi dan
Remunerasi 306 Prinsip Pengelolaan Sumber 321 Surat Pernyataan Anggota
Nomination and Remuneration Daya Manusia Dewan Komisaris tentang
Function Human Resources Tanggung Jawab atas Laporan
Management Principles Tahunan 2025
257 Sekretaris Perusahaan
Corporate Secretary 307 Struktur Pengelolaan Sumber PT Chandra Asri Pacific Tbk
Daya Manusia Statement of Responsibility
261 Unit Audit Internal by the Board of
Human Resource
Internal Audit Unit Commissioners for the 2025
Management Structure
268 Akuntan Publik Annual Report of
308 Rekrutmen Sumber Daya PT Chandra Asri Pacific Tbk
Public Accountant
Manusia
08
269 Sistem Pengendalian Internal Human Resources
Internal Control System Recruitment
274 Manajemen Risiko 309 Pelatihan dan Pengembangan
Risk Management Kompetensi Sumber Daya
287 Perkara Penting dan Sanksi Manusia
Human Resource
Laporan Keuangan
Administratif yang Dihadapi
Litigation and Administrative Competency Training and Financial Statements
Sanctions Development
288 Hubungan Investor 310 Manajemen Kinerja Sumber
Daya Manusia 515 Referensi SEOJK No. 16/
Investor Relations
Human Resource SEOJK.04/2021: Laporan
288 Pengadaan Barang dan Jasa Tahunan Emiten atau
Performance Management
Procurement of Goods and Perusahaan Publik
Service 311 Penghargaan dan Kompensasi SEOJK No. 16/
Awards and Compensation SEOJK.04/2021: Annual
Report of Public Company
From Transformational Growth to Enduring Strength 7
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Ikhtisar 01
Kinerja
Performance Highlights
Didukung oleh operasi yang solid dan eksekusi yang
disiplin, Chandra Asri Group berhasil membukukan
laba bersih tertinggi, yakni sebesar US$1.448 juta,
yang mencerminkan ketahanan keuangan dan
kemampuan adaptif strategis Perseroan.
Supported by solid operations and disciplined
execution, Chandra Asri Group managed to recorded
its highest net profit of US$1,448 million, reflecting
the Company's financial resilience and strategic
adaptability.
8 From Transformational Growth to Enduring Strength
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Ikhtisar Kinerja | Performance Highlights From Transformational Growth to Enduring Strength 9
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Pencapaian Kinerja 2025
2025 Performance Achievements
Pada tahun 2025, PT Chandra Asri Pacific Tbk (“Chandra Asri Group”, “Perseroan”)
semakin memperkuat pilar bisnisnya untuk menjadi “Perusahaan solusi energi, kimia,
dan infrastruktur terkemuka di Asia Tenggara".
The year 2025 saw PT Chandra Asri Pacific Tbk (hereinafter referred to as "Chandra Asri Group" or
"the Company") further strengthening its business pillars to become "a leading energy, chemical, and
infrastructure solutions company in South East Asia".
Penguatan Solusi Energi Strengthening Energy Solutions
Pada tahun 2025, Chandra Asri Group telah In 2025, Chandra Asri Group completed its acquisition
merampungkan akuisisi Shell Energy and Chemicals of Shell Energy and Chemicals Park (SECP) (now
Park (SECP) (kini menjadi Aster Chemicals and Energy renamed Aster Chemicals and Energy Pte. Ltd.). Its
Pte. Ltd.). Kawasan pengolahan energi dan kimia acquired energy and chemical processing park included
yang diakuisisi tersebut mencakup kilang dengan a refinery with a processing capacity of 237,000 barrels
kapasitas pengolahan 237.000 barel minyak mentah of crude oil per day, an Ethylene Cracker with a capacity
per hari, Ethylene Cracker berkapasitas 1,1 juta metrik of 1.1 million metric tons per year on Bukom Island, and
ton per tahun di Pulau Bukom, serta aset kimia hilir di downstream chemical assets on Jurong Island.
Pulau Jurong.
Penguatan di Sektor Kimia Strengthening the Chemical Sector
Perseroan telah menyelesaikan 45% tahap The Company has completed 45% of the construction
pembangunan Pabrik Chlor-Alkali dan Ethylene of the world-scale Chlor-Alkali and Ethylene Dichloride
Dichloride (Pabrik CA-EDC) berskala dunia yang Plant (CA-EDC Plant) located in Cilegon, Banten. This
berlokasi di Cilegon, Banten. Pabrik ini akan dikelola plant will be managed by PT Chandra Asri Alkali (CAA), a
oleh PT Chandra Asri Alkali (CAA), anak usaha Chandra subsidiary of the Chandra Asri Group. The CA-EDC Plant
Asri Group. Kehadiran Pabrik CA-EDC diharapkan is expected to reduce Indonesia's import dependency,
dapat mengurangi ketergantungan Indonesia promote industrial self-sufficiency, and reinforce
terhadap impor, mendorong kemandirian industri, national down streaming efforts.
serta memperkuat hilirisasi nasional.
Penguatan di Sektor Infrastruktur Strengthening the Infrastructure Sector
Pada tahun 2025, Perseroan telah mengukuhkan In 2025, the Company consolidated its infrastructure
integrasi aset di bidang infrastruktur melalui entitas asset integration through its subsidiary, PT Chandra
anak yakni PT Chandra Daya Investasi Tbk (CDI). Melalui Daya Investasi Tbk (CDI). It was through this initiative
inisiatif ini, kapabilitas Perseroan di bidang infrastruktur that the Company's infrastructure capabilities were
akan semakin kokoh dengan terbukanya kemungkinan further strengthened. This opened up opportunities for
ekspansi dalam rangka memperkuat posisi Perseroan the Company's expansion to strengthen its position in
dalam menyediakan solusi di bidang infrastruktur. providing infrastructure solutions.
Lini bisnis di bidang infrastruktur mencakup: Its infrastructure business lines encompass the following:
1. Pembangkit tenaga listrik, distribusi listrik, dan 1. Power generation, electricity distribution, and
pengembangan energi baru terbarukan; renewable energy development;
2. Pengolahan air bersih dan air khusus; 2. Clean water and special water treatment;
3. Fasilitas dermaga dan tangki untuk bahan kimia dan 3. Jetty and tank facilities for chemicals and petroleum
produk turunan minyak bumi; serta derivatives; and
4. Logistik maritim dan darat. 4. Maritime and land logistics.
10 From Transformational Growth to Enduring Strength
Page 11
Ikhtisar Kinerja | Performance Highlights
Kinerja Keuangan | Financial Performance
Dalam ribuan US$, kecuali dinyatakan lain | In thousands of US$, unless otherwise stated
Aset Pendapatan
Assets Revenues
2025 12.322.724 2025 7.020.007
12,322,724 7,020,007
2024* 5.663.616 2024* 1.785.364
5,663,616 1,785,364
2023* 5.618.585 2023* 2.159.932
5,618,585 2,159,932
EBITDA Kas dan Setara Kas
EBITDA Cash and Cash Equivalents
2025 1.657.705 2025 2.739.796
1,657,705 2,739,796
2024* 76.057 2024* 1.367.086
76,057 1,367,086
2023* 129.968 2023* 1.439.989
129,968 1,439,989
* Disajikan kembali
* Restated
Komitmen Keberlanjutan | Sustainability Commitment
LINGKUNGAN | ENVIRONMENT SOSIAL | SOCIAL
Emisi GRK Fasilitas Chandra Asri Group
GHG Emissions tersertifikasi ISCC
ISCC-certified Chandra Asri Group
20,73% facilities
20.73%
Penurunan intensitas emisi GRK Cakupan • Ethylene • Pygas • MTBE
1 dan 2 dibandingkan tahun dasar (ton • Propylene • Butadiene • Polyethylene
CO2e) • Mixed C4 • B1 • Polypropylene
Reduction in Scope 1 and 2 GHG emission
intensity compared to its base year (in
tons of CO2e)
TATA KELOLA | GOVERNANCE
Energi
Energy Kode Etik Keamanan Siber
Code of Ethics Cybersecurity
117%
Peningkatan pemakaian energi baru
0 0
terbarukan dibandingkan tahun 2024* kasus pelanggaran keluhan atas pelanggaran privasi
Increase in renewable energy utilization etika dan hilangnya data
compared to 2024* cases of ethical complaints of privacy violations
violations and data losses
* Terdapat penambahan PT Krakatau Chandra Energi
* Addition from PT Krakatau Chandra Energi
From Transformational Growth to Enduring Strength 11
Page 12
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Ikhtisar Keuangan 2025
2025 Financial Highlights
Pendapatan
Revenues
US$
7.020.007 7,020,007
Jumlah Aset
Total Assets
US$
12.322.724 12,322,724
Dalam ribuan US$, kecuali dinyatakan lain | In thousands of US$, unless otherwise stated
Uraian
2025 2024* 2023*
Description
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Consolidated Statements of Profit Loss and Other Comprehensive Income
Pendapatan
7.020.007 1.785.364 2.159.932
Revenues
Beban Pokok Pendapatan
(7.238.806) (1.737.045) (2.078.102)
Cost of Revenues
(Rugi) Laba Bruto
(218.799) 48.319 81.830
Gross (Loss) Profit
(Rugi) Laba Tahun Berjalan
1.447.986 (56.510) (30.627)
(Loss) Profit for the Year
Diatribusikan kepada Pemilik Entitas Induk
1.090.091 (68.610) (33.576)
Attributable to Owners of the Company
Diatribusikan kepada Kepentingan Non Pengendali
357.895 12.100 2.029
Attributable to Non-Controlling Interests
Jumlah (Rugi) Penghasilan Komprehensif Tahun Berjalan
1.442.334 (62.317) (33.123)
Total Comprehensive (Loss) Income for the Year
Diatribusikan kepada Pemilik Entitas Induk
1.084.501 (74.618) (35.265)
Attributable to Owners of the Company
Diatribusikan kepada Kepentingan Non Pengendali
357.833 12.301 2.242
Attributable to Non-Controlling Interests
Laba (Rugi) Bersih per Saham Dasar (dalam US$ penuh)
0,0153 (0,0010) (0,0005)
Basic Earnings (Loss) per Share (in full US$ amount)
EBITDA 1.657.705 76.057 129.968
12 From Transformational Growth to Enduring Strength
Page 13
Ikhtisar Kinerja | Performance Highlights
Uraian
2025 2024* 2023*
Description
Laporan Posisi Keuangan Konsolidasian
Consolidated Statements of Financial Position
Jumlah Aset
12.322.724 5.663.616 5.618.585
Total Assets
Jumlah Liabilitas
7.665.809 2.726.157 2.620.552
Total Liabilities
Jumlah Ekuitas
4.656.915 2.937.459 2.998.033
Total Equity
Modal Kerja Bersih
3.248.898 1.660.390 2.020.098
Net Working Capital
Rasio Keuangan
Financial Ratios
Marjin Laba Kotor (%)
(3,1) 2,7 3,8
Gross Profit Margin (%)
Marjin Laba Bersih (%)
20,6 (3,2) (1,5)
Net Profit Margin (%)
Rasio Kas (X)
1,3 1,7 1,8
Cash Ratio (X)
Rasio Lancar (X)
2,5 3,0 3,5
Current Ratio (X)
Rasio Liabilitas terhadap Ekuitas (X)
1,6 0,9 0,9
Liability to Equity Ratio (X)
Rasio Liabilitas terhadap Aset (X)
0,6 0,5 0,5
Liability to Assets Ratio (X)
Rasio Utang terhadap Modal (X)
1,2 0,7 0,6
Debt to Capital Ratio (X)
Rasio Laba (Rugi) terhadap Aset (%)
11,8 (1,0) (0,6)
Return on Assets Ratio (%)
Rasio Laba (Rugi) terhadap Ekuitas (%)
31,1 (1,9) (1,0)
Return on Equity Ratio (%)
Rasio Laba (Rugi) terhadap Pendapatan/Penjualan (%)
20,6 (3,2) (1,4)
Return on Sales Ratio (%)
*Disajikan kembali | Restated
From Transformational Growth to Enduring Strength 13
Page 14
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Ikhtisar Operasional
Operational Highlights
LINI BISNIS KIMIA | CHEMICAL BUSINESS LINE
Ethylene Cracking Complex
2 MTPA Kapasitas Cracker
Cracker Capacity
1
Bukom 1.100
1,100
KTA 2
Cilegon 900 KTA
2,5 MTPA Kapasitas
2.5
untuk produk lain
Capacity of other products
Bukom Propylene 690 KTA
BD 200 KTA LINI BISNIS ENERGI | ENERGY BUSINESS LINE
Raff-1 210 KTA Kilang Bukom
Benzene 230 KTA
237 KBD 4
Kapasitas
Capacity
Cilegon Propylene 490 KTA
8.500 KTA Kapasitas produk
Product capacity
Pygas 418 KTA 8,500
Mixed C4 330 KTA Condensate Splitter Unit (CSU)
4,7 MTPA Downstream
Kapasitas Kompleks Kimia Hilir
70 KBD
3
Kapasitas
Chemical Complex Capacity 3
Capacity
4.7
Jurong 2.400 KTA
2,400
2.500 KTA Kapasitas produk
Product capacity
2,500
Cilegon 2.300 KTA BBM Ritel
2,300
Seluruh Stasiun Pengisian Bahan Bakar Umum (SPBU)
bermerek Esso di Singapura.5
All Esso branded petrol stations in Singapore.5
1
Million tons per annum (MTPA)
2
Kilo tons per annum (KTA)
3
Plants: Mono-ethylene Glycol (MEG), Styrene Monomer & Propylene Oxide
Derivatives, Olefins, Polyolefins, Styrene Monomer, Butadiene,
MTBE & Butene-1
4
Kilo barrel per day (KBD)
5
Menjadi portfolio Chandra Asri Group per 1 Januari 2026
Became one of Chandra Asri Group portfolio as of 1 January 2026
14 From Transformational Growth to Enduring Strength
Page 15
Ikhtisar Kinerja | Performance Highlights
LINI BISNIS INFRASTRUKTUR | INFRASTRUCTURE BUSINESS LINE
Energi
Energy
~500 MW 16 MWp 150 KV
Jaringan interkoneksi dengan
Kapasitas pembangkit listrik combined Kapasitas Pembangkit Listrik Tenaga
PT Perusahaan Listrik Negara (PLN)
cycle (termasuk 200 MW yang dimiliki Surya (PLTS) terpasang di Singapura
melalui Hantaran Udara Tegangan
melalui kepemilikan 45% di KPE5) (ditargetkan selesai pada akhir
Tinggi
Combined cycle power generation tahun 2026)
Interconnection network with PT
capacity (including 200 MW owned Installed Solar Power Plant (PLTS)
Perusahaan Listrik Negara (PLN) via
through a 45% ownership in KPE5) Capacity in Singapore (targeted for
High Voltage Air Transmission
completion by the end of 2026)
8 SPKLU 12,15 MWp 30 - 20 - 6 - 0,4 KV
12.15
Titik Stasiun Pengisian Kendaraan Listrik Kapasitas Pembangkit Listrik Tenaga Pengoperasian jaringan distribusi
Umum (SPKLU) yang telah dioperasikan Surya (PLTS) terpasang di Indonesia listrik bawah tanah
Public Electric Vehicle Charging Station Installed Solar Power Generation (PLTS) Operation of underground
(SPKLU) points that have been operated Capacity in Indonesia electricity distribution network
Air Kepelabuhanan & Logistik
Water Penyimpanan Logistic
Port & Storage
4.874 liter per detik
14 kapal gas dan kimia
liter per second
4,874
Kapasitas terpasang clean & special/
436 tangki
tanks
gas and chemical vessels
industrial Water Treatment Plant (WTP) di
wilayah Cilegon, Gresik, dan Sumbawa
Total kapasitas ~5 juta m3
Total capacity of ~5 million of m3
212 kendaraan logistik darat
land logistic vehicles
Installed capacity of clean & special/
industrial Water Treatment Plants (WTP) in Fasilitas gudang di Cilegon dengan
the Cilegon, Gresik, and Sumbawa areas
18 dermaga (jetty)
jetties
luas tanah total sebesar
Warehouse facility in Cilegon with a
total land area of
5,4 juta meter kubik
million cubic meters
1
5.4
Kapasitas maksimal Waduk Nadra
Single Buoy Mooring (SBM) untuk
51.128 m 51,128
2
Krenceng
bersandar VLCC tanker Fasilitas cold storage dengan
Maximum capacity of the Nadra
Single Buoy Mooring (SBM) for kapasitas hingga
Krenceng Reservoir
mooring VLCC tankers Cold storage facility with a
10 capacity of up to
Fasilitas pengolahan air khusus
Special water treatment facilities
700 pallet positions
5
PT Krakatau Posco Energy
From Transformational Growth to Enduring Strength 15
Page 16
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Ikhtisar Saham
Share Highlights
Rincian kinerja saham Chandra Asri Group secara The quarterly performance of Chandra Asri Group
triwulanan dalam 2 (dua) tahun buku, yaitu 2024-2025, within 2 (two) fiscal years is presented in the
diuraikan melalui tabel di bawah ini. following table.
Harga Harga Jumlah Saham Kapitalisasi Pasar
Harga Volume
Tertinggi Penutupan Beredar (Jutaan Rp)
Periode Terendah Transaksi
Highest Closing Total Market
Period Lowest Price Transaction
Price Price Outstanding Capitalization
(Rp) Volume
(Rp) (Rp) Shares (Million Rp)
2025
Kuartal I
5.275 9.000 7.200 1.150.845.400 86.511.545.092 622.883.125
Quarter I
Kuartal II
6.275 10.675 9.875 1.037.710.800 86.511.545.092 854.301.508
Quarter II
Kuartal III
7.500 10.500 7.725 627.244.400 86.511.545.092 668.301.686
Quarter III
Kuartal IV
6.825 8.500 7.000 754.528.700 86.511.545.092 605.580.816
Quarter IV
2024
Kuartal I
3.210 6.500 5.825 2.435.061.600 86.551.545.092 504.162.750
Quarter I
Kuartal II
5.750 9.875 9.225 2.418.900.800 86.551.545.092 798.438.003
Quarter II
Kuartal III
7.800 11.225 8.475 1.166.832.200 86.551.545.092 733.524.345
Quarter III
Kuartal IV
6.325 9.300 7.500 619.887.900 86.551.545.092 649.136.588
Quarter IV
10.000 2.800.000.000
8.000 2.200.000.000
6.000 1.600.000.000
4.000 1.000.000.000
2.000 400.000.000
0 0
Kuartal ke-I Kuartal ke-II Kuartal ke-III Kuartal ke-IV
Quarter I Quarter II Quarter III Quarter IV
Harga Penutupan 2024 Harga Penutupan 2025 Volume Perdagangan 2024 Volume Perdagangan 2025
Closing Price 2024 Closing Price 2025 Trade Volume 2024 Trade Volume 2025
16 From Transformational Growth to Enduring Strength
Page 17
Ikhtisar Kinerja | Performance Highlights
Aksi Korporasi
Corporate Action
Pada tahun 2025, PT Chandra Asri Pacific Tbk (“Chandra In 2025, PT Chandra Asri Pacific Tbk ("Chandra Asri
Asri Group”, “Perseroan”) tidak melakukan aksi korporasi Group", "the Company") did not undertake any
yang menyebabkan perubahan pada saham, baik berupa corporate actions that result in changes to its shares,
pemecahan saham (stock split), penggabungan saham including stock splits, reverse stock mergers, stock
(reverse stock), dividen saham, saham bonus, perubahan dividends, bonus shares, changes in share par value,
nilai nominal saham, penerbitan efek konversi, serta issuance of convertible securities, or capital increases
penambahan dan pengurangan modal. and decreases.
Perseroan melakukan strategi pertumbuhan anorganik The Company is pursuing an inorganic growth
melalui programmatic merger dan akuisisi (M&A) yang strategy through targeted programmatic mergers
terarah. Inisiasi ini bertujuan untuk mendiversifikasi and acquisitions (M&A). This initiative aims to diversify
bisnis, memperkuat rantai nilai, dan meningkatkan its business, strengthen its value chain, and improve
stabilitas energi, kimia, dan infrastruktur di Asia the stability of its energy, chemical, and infrastructure
Tenggara. operations in Southeast Asia.
Pada April 2025, Perseroan menyelesaikan akuisisi In April 2025, the Company completed the acquisition
Shell Energy dan Chemicals Park (SECP) yang kini of Shell Energy and Chemicals Park (SECP), now
sudah berganti nama menjadi Aster Chemicals and renamed Aster Chemicals and Energy Pte. Ltd. (Aster),
Energy Pte. Ltd. (Aster), aset kilang dan kimia Perseroan the Company's refinery and chemical assets based
berbasis di Singapura. Melalui akuisisi ini, Perseroan in Singapore. Through this acquisition, the Company
tidak hanya memperluas kapasitas produk kimia secara not only significantly expanded its chemical product
signifikan, namun juga mengembangkan bisnis ke lini capacity but also expanded its business into the energy
energi melalui kepemilikan kilang minyak. Pada Mei sector through ownership of an oil refinery. In May 2025,
2025, Perseroan, melalui Aster, mengakuisisi Chevron the Company, through Aster, acquired Chevron Phillips
Phillips Singapore Chemicals (CPSC)—kini Aster Polymer Singapore Chemicals (CPSC)—now Aster Polymer
Solutions Pte. Ltd.—yang mengoperasikan fasilitas Solutions Pte. Ltd.—which operates an HDPE facility on
HDPE di Pulau Jurong, Singapura. Jurong Island, Singapore.
Pada Oktober 2025, Perseroan telah secara resmi In October 2025, the Company officially signed a
menandatangani Perjanjian Jual Beli Bersyarat dengan Conditional Share Purchase Agreement with ExxonMobil
ExxonMobil untuk mengakuisisi seluruh jaringan SPBU to acquire the entire Esso gas station network in
Esso di Singapura. Transaksi tersebut telah diselesaikan Singapore. The transaction was completed on 1
pada 1 Januari 2026. January 2026.
Perubahan pada Saham Changes in Shares
Aksi korporasi yang dilakukan oleh Perseroan tidak The corporate action taken by the Company does not
mempengaruhi saham Chandra Asri Group. Dengan affect the shares of Chandra Asri Group. Thus, there is
demikian, tidak ada perubahan pada saham Perseroan. no change in the Company's shares.
Informasi Penghentian Saham Sementara Temporary Stock Suspension Information
Saham Chandra Asri Group yang diperdagangkan di Chandra Asri Group’s shares traded on the Indonesia
Bursa Efek Indonesia dengan kode saham TPIA tidak Stock Exchange did not experience any instances of
mengalami penghentian saham sementara (suspensi) temporary stock suspensions throughout the fiscal year.
sepanjang tahun buku.
From Transformational Growth to Enduring Strength 17
Page 18
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Ikhtisar Obligasi, Sukuk, atau Lainnya
Highlights of Bonds, Sukuk, or Other Securities
Tingkat Peringkat
Peringkat
Tahun Kupon p.a. Awal
Nilai Emisi Tanggal Jatuh Akhir
Penerbitan Nama Obligasi Rate Obligasi
Total Issuance Tempo Obligasi
Issuance Name of Bonds Coupon per Initial
(Rp) Maturity Date Latest Bonds
Year Annum Bonds
Rating
(%) Rating
Obligasi Berkelanjutan
III Chandra Asri
Petrochemical Tahap I
Tahun 2020 - Seri C 9,20 26 Agustus 2027 idAA- idAA-
2020 113.500.000.000
Shelf Registration 9.20 26 August 2027 (Pefindo) (Pefindo)
Bond III Chandra Asri
Petrochemical Phase I
Year 2020 - Series C
Obligasi Berkelanjutan
III Chandra Asri
Petrochemical Tahap III
Tahun 2021 - Seri C 9,00 15 April 2028 idAA- idAA-
2021 362.050.000.000
Shelf Registration 9.00 15 April 2028 (Pefindo) (Pefindo)
Bond III Chandra Asri
Petrochemical Phase III
Year 2021 - Series C
Obligasi Berkelanjutan
III Chandra Asri
Petrochemical Tahap
IV Tahun 2021 - Seri A 7,20 29 Oktober 2026 idAA- idAA-
2021 266.950.000.000
Shelf Registration 7.20 29 October 2026 (Pefindo) (Pefindo)
Bond III Chandra Asri
Petrochemical Phase
IV Year 2021 - Series A
Obligasi Berkelanjutan
III Chandra Asri
Petrochemical Tahap
IV Tahun 2021 - Seri B 8,20 29 Oktober 2028 idAA- idAA-
2021 581.500.000.000
Shelf Registration 8.20 29 October 2028 (Pefindo) (Pefindo)
Bond III Chandra Asri
Petrochemical Phase
IV Year 2021 - Series B
Obligasi Berkelanjutan
III Chandra Asri
Petrochemical Tahap
IV Tahun 2021 - Seri C 9,00 29 Oktober 2031 idAA- idAA-
2021 151.550.000.000
Shelf Registration 9.00 29 October 2031 (Pefindo) (Pefindo)
Bond III Chandra Asri
Petrochemical Phase
IV Year 2021 - Series C
18 From Transformational Growth to Enduring Strength
Page 19
Ikhtisar Kinerja | Performance Highlights
Tingkat Peringkat
Peringkat
Tahun Kupon p.a. Awal
Nilai Emisi Tanggal Jatuh Akhir
Penerbitan Nama Obligasi Rate Obligasi
Total Issuance Tempo Obligasi
Issuance Name of Bonds Coupon per Initial
(Rp) Maturity Date Latest Bonds
Year Annum Bonds
Rating
(%) Rating
Obligasi Berkelanjutan
III Chandra Asri
Petrochemical Tahap V
Tahun 2022 - Seri A 7,20 8 Maret 2027 idAA- idAA-
2022 860.000.000.000
Shelf Registration 7.20 8 March 2027 (Pefindo) (Pefindo)
Bond III Chandra Asri
Petrochemical Phase V
Year 2022 - Series A
Obligasi Berkelanjutan
III Chandra Asri
Petrochemical Tahap V
Tahun 2022 - Seri B 8,10 8 Maret 2029 idAA- idAA-
2022 300.000.000.000
Shelf Registration 8.10 8 March 2029 (Pefindo) (Pefindo)
Bond III Chandra Asri
Petrochemical Phase V
Year 2022 - Series B
Obligasi Berkelanjutan
III Chandra Asri
Petrochemical Tahap V
Tahun 2022 - Seri C 8,80 8 Maret 2032 idAA- idAA-
2022 240.000.000.000
Shelf Registration 8.80 8 March 2032 (Pefindo) (Pefindo)
Bond III Chandra Asri
Petrochemical Phase V
Year 2022 - Series C
Obligasi Berkelanjutan
IV Chandra Asri
Petrochemical Tahap I
Tahun 2022 - Seri A 8,00 9 Agustus 2027 idAA- idAA-
2022 1.426.450.000.000
Shelf Registration 8.00 9 August 2027 (Pefindo) (Pefindo)
Bond IV Chandra Asri
Petrochemical Phase I
Year 2022 - Series A
Obligasi Berkelanjutan
IV Chandra Asri
Petrochemical Tahap I
Tahun 2022 - Seri B 8,60 9 Agustus 2029 idAA- idAA-
2022 347.000.000.000
Shelf Registration 8.60 9 August 2029 (Pefindo) (Pefindo)
Bond IV Chandra Asri
Petrochemical Phase I
Year 2022 - Series B
Obligasi Berkelanjutan
IV Chandra Asri
Petrochemical Tahap I
Tahun 2022 - Seri C 9,30 9 Agustus 2032 idAA- idAA-
2022 226.550.000.000
Shelf Registration 9.30 9 August 2032 (Pefindo) (Pefindo)
Bond IV Chandra Asri
Petrochemical Phase I
Year 2022 - Series C
From Transformational Growth to Enduring Strength 19
Page 20
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Tingkat Peringkat
Peringkat
Tahun Kupon p.a. Awal
Nilai Emisi Tanggal Jatuh Akhir
Penerbitan Nama Obligasi Rate Obligasi
Total Issuance Tempo Obligasi
Issuance Name of Bonds Coupon per Initial
(Rp) Maturity Date Latest Bonds
Year Annum Bonds
Rating
(%) Rating
Obligasi Berkelanjutan
IV Chandra Asri
Petrochemical Tahap II
Tahun 2023 - Seri A 8,40 28 Februari 2028 idAA- idAA-
2023 1.022.650.000.000
Shelf Registration 8.40 28 February 2028 (Pefindo) (Pefindo)
Bond IV Chandra Asri
Petrochemical Phase II
Year 2023 - Series A
Obligasi Berkelanjutan
IV Chandra Asri
Petrochemical Tahap II
Tahun 2023 - Seri B 8,90 28 Februari 2030 idAA- idAA-
2023 227.350.000.000
Shelf Registration 8.90 28 February 2030 (Pefindo) (Pefindo)
Bond IV Chandra Asri
Petrochemical Phase II
Year 2023 - Series B
Obligasi Berkelanjutan
IV Chandra Asri
Petrochemical Tahap III 27 September
Tahun 2023 - Seri A 7,00 2026 idAA- idAA-
2023 361.480.000.000
Shelf Registration 7.00 27 September (Pefindo) (Pefindo)
Bond IV Chandra Asri 2026
Petrochemical Phase III
Year 2023 - Series A
Obligasi Berkelanjutan
IV Chandra Asri
Petrochemical Tahap III 27 September
Tahun 2023 - Seri B 7,50 2028 idAA- idAA-
2023 534.760.000.000
Shelf Registration 7.50 27 September (Pefindo) (Pefindo)
Bond IV Chandra Asri 2028
Petrochemical Phase III
Year 2023 - Series B
Obligasi Berkelanjutan
IV Chandra Asri
Petrochemical Tahap III 27 September
Tahun 2023 - Seri C 8,00 2030 idAA- idAA-
2023 103.760.000.000
Shelf Registration 8.00 27 September (Pefindo) (Pefindo)
Bond IV Chandra Asri 2030
Petrochemical Phase III
Year 2023 - Series C
Obligasi Berkelanjutan
IV Chandra Asri Pacific
Tahap IV Tahun 2024 -
Seri A 7,95 1 Maret 2027 idAA- idAA-
2024 542.375.000.000
Shelf Registration 7.95 1 March 2027 (Pefindo) (Pefindo)
Bond IV Chandra Asri
Pacific Phase IV Year
2024 - Series A
20 From Transformational Growth to Enduring Strength
Page 21
Ikhtisar Kinerja | Performance Highlights
Tingkat Peringkat
Peringkat
Tahun Kupon p.a. Awal
Nilai Emisi Tanggal Jatuh Akhir
Penerbitan Nama Obligasi Rate Obligasi
Total Issuance Tempo Obligasi
Issuance Name of Bonds Coupon per Initial
(Rp) Maturity Date Latest Bonds
Year Annum Bonds
Rating
(%) Rating
Obligasi Berkelanjutan
IV Chandra Asri Pacific
Tahap IV Tahun 2024 -
Seri B 8,25 1 Maret 2029 idAA- idAA-
2024 416.800.000.000
Shelf Registration 8.25 1 March 2029 (Pefindo) (Pefindo)
Bond IV Chandra Asri
Pacific Phase IV Year
2024 - Series B
Obligasi Berkelanjutan
IV Chandra Asri Pacific
Tahap IV Tahun 2024 -
Seri C 8,75 1 Maret 2031 idAA- idAA-
2024 540.825.000.000
Shelf Registration 8.75 1 March 2031 (Pefindo) (Pefindo)
Bond IV Chandra Asri
Pacific Phase IV Year
2024 - Series C
Obligasi Berkelanjutan
V Chandra Asri Pacific
Tahap I Tahun 2025 -
Seri A 6,50 13 Januari 2029 idAA- idAA-
2025 150.000.000.000
Shelf Registration 6.50 13 January 2029 (Pefindo) (Pefindo)
Bond V Chandra Asri
Pacific Phase I Year
2025 - Series A
Obligasi Berkelanjutan
V Chandra Asri Pacific
Tahap I Tahun 2025 -
Seri B 7,00 13 Januari 2031 idAA- idAA-
2025 350.000.000.000
Shelf Registration 7.00 13 January 2031 (Pefindo) (Pefindo)
Bond V Chandra Asri
Pacific Phase I Year
2025 - Series B
Obligasi Berkelanjutan
V Chandra Asri Pacific
Tahap I Tahun 2025 -
Seri C 7,50 13 Januari 2033 idAA- idAA-
2025 1.000.000.000.000
Shelf Registration 7.50 13 January 2033 (Pefindo) (Pefindo)
Bond V Chandra Asri
Pacific Phase I Year
2025 - Series C
From Transformational Growth to Enduring Strength 21
Page 22
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Penghargaan dan Sertifikasi
Awards and Certifications
Penghargaan | Awards
3 4
1
2
Penyelenggara/
Nama Penghargaan Agenda Tanggal Perolehan
No. Pemberi
Awards Agenda Date
Organizer
Gold untuk Program Komunikasi Social
Responsibility
1.
Gold for Social Responsibility Public Relations
Communication Program 26 Februari 2025
Indonesia Awards PR Indonesia
26 February 2025
Terpopuler di Media Online dan Media Sosial 2025
2. The Most Popular in Online Media and Social
Media
Program Penilaian
Peringkat Kinerja
Perusahaan dalam
Pengelolaan Kementerian
Kategori Hijau - Site Office Ciwandan dan Lingkungan Hidup Lingkungan Hidup
Pulo Ampel (PROPER) dan Kehutanan 24 Februari 2025
3.
Green Category - Ciwandan and Pulo Ampel Company Ministry of 24 February 2025
Site Office Performance Environment and
Rating Program Forestry
in Environmental
Management
(PROPER)
The 17th Annual
Global CSR & ESG The Pinnacle Group 2 Juni 2025
4. Silver dan Gold
Summit & Awards International 2 June 2025
2025
22 From Transformational Growth to Enduring Strength
Page 23
Ikhtisar Kinerja | Performance Highlights
12 13
5 6 9 10 11
7 8
Penyelenggara/
Nama Penghargaan Agenda Tanggal Perolehan
No. Pemberi
Awards Agenda Date
Organizer
Platinum untuk Program Pencegahan dan
Penanggulangan HIV/AIDS di Tempat Kerja
5
Platinum for HIV/AIDS Prevention and Penghargaan
Control Programs in the Workplace Keselamatan dan
Kesehatan Kerja
Platinum untuk Panitia Pembina Gubernur Banten 23 April 2025
Provinsi Banten
Keselamatan dan Kesehatan Kerja (P2K3) Banten Governor 23 April 2025
6. Banten Province
Platinum for the Occupational Safety and
Occupational Safety
Health Committee (P2K3)
and Health Award
Perusahaan Nihil Kecelakaan Kerja
7.
(Zero Accident)
Bloomberg 5 Juni 2025
8. 20 Top Companies to Watch in 2025 -
Technoz Intelligence 5 June 2025
9. Special Recogition for CSR Programs that
Support Astacita
TOP CSR Awards 11 Juni 2025
TOP Business
10. Top Leader on CSR Commitment 2025 11 June 2025
11. Top CSR Awards Star 5
12. Creative Corporate Reputation Program Indonesia PR Awards 14 Agustus 2025
Mix Marcomm
13. ESG Campaign Program 2025 14 August 2025
From Transformational Growth to Enduring Strength 23
Page 24
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
19 19
17 18
15 15 16
14
Penyelenggara/
Nama Penghargaan Agenda Tanggal Perolehan
No. Pemberi
Awards Agenda Date
Organizer
Bronze, Silver, and Gold untuk
Eco-Tech Pioneer and
Environmentally Friendly Technologies in Universitas 31 Agustus 2025
14. Sustainability (EPSA)
Support of Sustainability Practices Award - Diponegoro 31 August 2025
Award 2025
Site Office Pulo Ampel dan Ciwandan
Peringkat 1 Transformasi menuju Industri
Hijau untuk Industri Menengah dan Besar -
Site Office Pulo Ampel
15.
Ranked 1st in Green Industry Transformation
for Medium and Large Industries - Pulo Kementerian
20 Agustus 2025
Ampel Site Office Industri Hijau 2025 Perindustrian
20 August 2025
Ministry of Industry
10 Industri Terbaik dalam Upaya
Transformasi menuju Industri Hijau
16.
10 Best Industries in the Effort to Transform
into Green Industries
17. GENDER Winner Katadata ESG Index 10 September 2025
Katadata
Awards 2025 10 September 2025
18. KESGI Winner
Gold Award untuk Site Office Pulo Ampel
Indonesia
dan Ciwandan Responsible Care 22 Oktober 2025
19. Responsible Care
Gold Award for Pulo Ampel and Ciwandan Indonesia 22 October 2025
Awards
Site Office
24 From Transformational Growth to Enduring Strength
Page 25
Ikhtisar Kinerja | Performance Highlights
23 24 25
26
26
20 21 22
Penyelenggara/
Nama Penghargaan Agenda Tanggal Perolehan
No. Pemberi
Awards Agenda Date
Organizer
20. The Top Leader Award Indonesian
Indonesian Circular Circular Economy,
21. Gold Award 18 November 2025
Economy (ICEA) Sustainability and
18 November 2025
Awards 2025 Transformation
22. Platinum Award (ICEST) Institute
23. Best Social Impact
Investing on Climate 5 Desember 2025
24. Best Literacy for Climate Resilience Investing on Climate
Award 2025 5 December 2025
25. Best Green Product
Direktorat Jenderal
EBTKE, Kementerian
ESDM RI
PP, PE SDK, PE UCC1, dan Site Office
Apresiasi Efisiensi Directorate General
Puloampel 12 Desember 2025
26. Energi Nasional of New, Renewable
PP, PE SDK, PE UCC1, and Site Office 12 December 2025
“PEEN” 2025 Energy, and Energy
Puloampel
Conservation,
Ministry of Energy and
Mineral Resources
From Transformational Growth to Enduring Strength 25
Page 26
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Sertifikasi | Certifications
Sertifikat | Certificate
5 6 7
REV.24.10.24
Current issue date: 30 October 2024 Original approval(s):
Expiry date: 12 December 2026 ISO 50001 - 13 December 2017
Certificate identity number: 10718914
REPUBLIK INDONESIA REPUBLIK INDONESIA
Certificate of Approval
(REPUBLIC OF INDONESIA) (REPUBLIC OF INDONESIA)
ﺟﻤﻬﻮﺭﻳﺔ ﺇﻧﺪﻭﻧﻴﺴﻴﺎ ﺟﻤﻬﻮﺭﻳﺔ ﺇﻧﺪﻭﻧﻴﺴﻴﺎ
LAMPIRAN SERTIFIKAT HALAL SERTIFIKAT HALAL
(THE ATTACHMENT OF HALAL CERTIFICATE) (HALAL CERTIFICATE)
This is to certify that the Management System of:
ﻣﺮﻓﻘﺔ ﻟﺸﻬﺎﺩﺓ ﺍﻟﺤﻼﻝ PT Chandra Asri Pacific Tbk ﺷﻬﺎﺩﺓ ﺍﻟﺤﻼﻝ
Nomor Sertifikat ID00410000135750821 Nomor Sertifikat ID00410020895401024
Certificate Number ﺭﻗﻢ ﺍﻟﺸﻬﺎﺩﺓ Certificate Number ﺭﻗﻢ ﺍﻟﺸﻬﺎﺩﺓ
Jl Raya Anyer KM 123 Ciwandan Cilegon, Banten, 42447, Indonesia
Nama Pelaku Usaha PT CHANDRA ASRI PACIFIC TBK
Name of Company ﺍﺳﻢ ﺍﻟﺸﺮﻛﺔ Berdasarkan keputusan penetapan halal produk Majelis Ulama Indonesia nomor :
Based on the decree to stipulating halal products of the Indonesian Council of Ulama :
Jenis Produk Bahan penyusun barang gunaan
Type of Product ﻧﻮﻉ ﺍﻟﻤﻨﺘﺞ has been approved by LRQA to the following standards:
: ﺍﺳﺘﻨﺎﺩﺍ ﻋﻠﻰ ﻗﺮﺍﺭ ﻣﺠﻠﺲ ﺍﻟﻌﻠﻤﺎﺀ ﺍﻹﻧﺪﻭﻧﻴﺴﻲ ﻋﻦ ﺗﺤﺪﻳﺪ ﺍﻟﺤﻼﻝ ﻟﻠﻤﻨﺘﺠﺎﺕ
ISO 50001:2018 LPPOM-00440267821224 Tanggal 4 Desember 2024
Alamat Pabrik PT CHANDRA ASRI PACIFIC TBK
Factory's Address ﻋﻨﻮﺍﻥ ﺍﻟﻤﺼﻨﻊ Jenis Produk Kemasan produk
Jl. Raya Anyer KM. 123 Kel. Gunung Sugih Kec. Approval number(s): ISO 50001 – 00017659
Type of Product ﻧﻮﻉ ﺍﻟﻤﻨﺘﺞ
Ciwandan Kota Cilegon 42447 Banten,
1 3 4
Indonesia This certificate is valid only in association with the certificate schedule bearing the same number on which the locations applicable
Nama Produk -Terlampir / As Attached-
to this approval are listed.
Name of Product
ﺍﺳﻢ ﺍﻟﻤﻨﺘﺞ
Daftar Produk / Product Name
The scope of this approval is applicable to: Nama Pelaku Usaha PT Chandra Asri Pacific Tbk
No Nama Produk / Product Name Name of Company ﺍﺳﻢ ﺍﻟﺸﺮﻛﺔ
Manufacture of Monomer products (Ethylene, Propylene, Pyrolysis Gasoline, Crude C4, Pyrolysis Fuel Oil), 1.3 Butadiene,
Raffinate-1 and Polymer products (High Density Polyethylene, Linear Low Density Polyethylene and Polypropylene).Manufacture of
1 Asrene UF1810 Alamat Pelaku Usaha JL. RAYA ANYER KM. 123 GUNUNG SUGIH
Styrene Monomer and Toluene.
Company's Address CIWANDAN, KOTA CILEGON, BANTEN, 42447, ﻋﻨﻮﺍﻥ ﺍﻟﺸﺮﻛﺔ
2 Asrene UF1810T
INDONESIA
3 Asrene UF1810S1
4 Asrene UF1820T THIS CERTIFIES THAT
5 Asrene UF1820S1 Admin Building OPE Plant
Diterbitkan di Jakarta pada 5 Desember 2024
ﺃﺻﺪﺭﺕ ﺍﻟﺸﻬﺎﺩﺓ ﺑﺠﺎﻛﺮﺗﺎ ﻓﻲ
6 Asrene UI2650 HAS ACHIEVED Issued
AN in Jakarta on
7 Asrene UI2420 EDGE ADVANCED CERTIFICATE
8 Asrene UF5205H CERTIFICATE NUMBER
9 Asrene UB5206H LP2-IDN-24032610193066 telah memenuhi ketentuan perundang-undangan
2
Has complied with the provision of laws and regulations
10 Asrene UP4806H
ﻗﺪ ﺍﺳﺘﻮﻓﺖ ﺃﺣﻜﺎﻡ ﺍﻟﺘﺸﺮﻳﻊ
11 Asrene UF2660TQ
12 Asrene UB5502H KEPALA
BADAN PENYELENGGARA JAMINAN PRODUK HALAL
13 Asrene SF5007 Fotis Kampouris HEAD OF HALAL PRODUCT ASSURANCE BODY
EDGE ADVANCED
14 Grene SF5008E ________________________ ﺭﺋﻴﺲ ﻭﻛﺎﻟﺔ ﺿﻤﺎﻥ ﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﺤﻼﻝ
Executive Vice President APAC
Exemplifying achievement in the
15 Asrene SM5508
Issued by: LRQA Limited
following areas:
Hal: 1 / Total Produk: 52
Dokumen ini telah ditandatangani secara elektronik menggunakan sertifikat
LRQA Group Limited, its affiliates and subsidiaries and their respective officers, employees or agents are, individually and collectively, referred to in this clause as 'LRQA'.
LRQA assumes no responsibility and shall not be liable to any person for any loss, damage or expense caused by reliance on the information or advice in this document or
81% Dokumen ini telah ditandatangani secara elektronik menggunakan sertifikat
elektronik yang diterbitkan oleh Balai Sertifikasi Elektronik, BSSN howsoever provided, unless that person has signed a contract with the relevant LRQA entity for the provision of this information or advice and in that case any responsibility or
liability is exclusively on the terms and conditions set out in that contract.
Issued by: LRQA Limited, 1 Trinity Park, Bickenhill Lane, Birmingham B37 7ES, United Kingdom
Energy Savings Ahmad Haikal Hasan elektronik yang diterbitkan oleh Balai Sertifikasi Elektronik, BSSN
Page 1 of 2
33%
Water Savings
LP-1314-IDN
Ditetapkan tanggal : 24 April 2024 Berlaku hingga : 23 April 2029
Diberikan kepada 73%
Less Embodied
PT Chandra Asri Petrochemical (Multilokasi) Carbon in Materials
di - tCO₂/year
Jl. Raya Anyer Km. 123, Ciwandan, Cilegon, Banten
Operational CO₂ Emissions
566.18 tCO₂/year
Operational CO₂ Savings
yang telah menunjukkan kompetensinya sebagai DEVELOPED
DEVELOPED BY BY
LABORATORIUM PENGUJIAN PTPTChandra
ChandraAsri
AsriPacific
PacificTbk
Tbk
dengan menerapkan secara konsisten
CERTIFIED
CERTIFIED BYBY
SNI ISO/IEC 17025:2017 (ISO/IEC 17025:2017) GreenBuilding
Green BuildingCouncil
CouncilIndonesia
Indonesia
Persyaratan Umum untuk Kompetensi Laboratorium Pengujian dan Laboratorium Kalibrasi
untuk ruang lingkup seperti dalam lampiran
KOMITE AKREDITASI NASIONAL
Iwan Prijanto, Chairperson
DATEPrijanto,
Iwan OF ISSUE:Chairperson
05-JUL-2024
DATE OF ISSUE: 05-JUL-2024
Nama Sertifikasi Pemberi Masa Berlaku Tanggal Perolehan
No.
Certifications Organizer Validity Period Date
ISO 26000 : 2010 Guidance on
2 Agustus 2018
1. Social Responsibility Level 5 (of 5): SGS -
2 August 2018
“Role Model”
ISO 17025 : 2017 Kompetensi
Komite Akreditasi Nasional
Laboratorium Pengujian 24 April 2024
(KAN) 23 April 2029
2. ISO 17025 : 2017 Competence 24 April 2024
National Accreditation 23 April 2029
of Testing and Calibration
Committee (KAN)
Laboratories
Sertifikat Green Building EDGE
Green Building Council 25 Juli 2024
3. (Excellence in Design for Greater -
Indonesia 25 July 2024
Efficiencies) Advanced
Ditjen Hubla – Kemenhub
International Code for the Security
Directorate General of Sea 25 Agustus 2029 25 September 2024
4. of Ships and Port Facility Security
Transportation - Ministry of 25 August 2029 25 September 2024
(ISPS)
Transportation
Sertifikat Halal Produk - Barang
Penyusun Barang Gunaan Badan Penyelenggara
(Produk Polimer) Jaminan Produk Halal 24 Oktober 2024
5. -
Halal Product Certificate - Goods The Halal Product 24 October 2024
Used in the Manufacture of Goods Assurance Organizing Body
(Polymer Products)
ISO 50001 : 2018 Sistem
Manajemen Energi 12 Desember 2026 30 Oktober 2024
6. LRQA
ISO 50001 : 2018 Energy 12 December 2026 30 October 2024
Management System
Sertifikat Halal Produk - Kemasan Badan Penyelenggara
Produk (BFR) Jaminan Produk Halal 5 Desember 2024
7. -
Halal Product Certificate - Product The Halal Product 5 December 2024
Packaging (BFR) Assurance Organizing Body
26 From Transformational Growth to Enduring Strength
Page 27
Ikhtisar Kinerja | Performance Highlights
12 13 14
ISCC PLUS Certificate
Certificate Number: ISCC-PLUS-Cert-ID218-0918250401
PT Intertek Utama Services
Graha Iskandarsyah 4th floor. Jl. Iskandarsyah Raya, Jakarta Selatan No. 66 C, 12160,
Jakarta, Indonesia
certifies that
PT Chandra Asri Pacific Tbk
Jl. Raya Anyer Km. 123 -, Cilegon, Banten,
42477, Indonesia
10 11
complies with the requirements of the certification system
ISCC PLUS
(International Sustainability and Carbon Certification)
Place of the audit
(if different from the legal address of the system user as stated above; only applicable for traders and traders with
storage):
n.a.
This certificate is valid from 19.09.2025 to 18.09.2026.
The site of the system user is certified as:
Cracker
Polymerization plant
Converter
The scope of the certificate includes the following chain of custody options:
(not applicable for paper traders)
8 9
Mass Balance
Jakarta, 18.09.2025
Place and date of issue Stamp, Signature of issuing party
The issuing Certification Body is responsible for the accuracy of this document.
Version / Date: 1 / 18.09.2025
LEMBAGA SERTIFIKASI PRODUK DPLFRKST No: 172XL1202 LEMBAGA SERTIFIKASI PRODUK DPLFRKST No: 172XL1203
KST B.J. Habibie, Gedung 220, Setu, KST B.J. Habibie, Gedung 220, Setu,
Tangerang Selatan 15310, Banten, INDONESIA
Tipe/Type : PBSN No. 16 Tangerang Selatan 15310, Banten, INDONESIA Page 1 of 3 Tipe/Type : PBSN No. 26
Tahun 2021 Lampiran VIII Tahun 2021 Lampiran XIV
Rev : 0 Rev : 0
SERTIFIKAT PRODUK PENGGUNAAN TANDA SNI SERTIFIKAT PRODUK PENGGUNAAN TANDA SNI
SNI SIGN UTILIZATION PRODUCT CERTIFICATE SNI SIGN UTILIZATION PRODUCT CERTIFICATE
diberikan kepada / is awarded to : diberikan kepada / is awarded to :
Wd,EZ^Z/W/&/͕dďŬ Wd,EZ^Z/W/&/͕dďŬ
:ů͘ZĂLJĂŶLJĞƌͲ^ŝƌŝŚEŽ͘<DϭϮϯ͕'ƵŶƵŶŐƐƵŐŝŚ͕<ĞĐ͘ŝǁĂŶĚĂŶ͕<ŽƚĂŝůĞŐŽŶ͕WƌŽǀ͘ĂŶƚĞŶ :ů͘ZĂLJĂŶLJĞƌͲ^ŝƌŝŚEŽ͘<DϭϮϯ͕'ƵŶƵŶŐƐƵŐŝŚ͕<ĞĐ͘ŝǁĂŶĚĂŶ͕<ŽƚĂŝůĞŐŽŶ͕WƌŽǀ͘ĂŶƚĞŶ
untuk produk / for product : untuk produk / for product :
ŝũŝŚWůĂƐƚŝŬWŽůŝĞƚŝůĞŶĂ WŽůŝƉƌŽƉŝůĞŶĂ
merek / brand : merek / brand :
ƐƌĞŶĞ dƌŝůĞŶĞ
tingkatan / grade : tingkatan / grade :
lihat pada lampiran / see in the attachment lihat pada lampiran / see in the attachment
diproduksi oleh / Produced by : diproduksi oleh / Produced by :
WdŚĂŶĚƌĂƐƌŝWĂĐŝĨŝĐ͕dďŬ WdŚĂŶĚƌĂƐƌŝWĂĐŝĨŝĐ͕dďŬ
yang memenuhi persyaratan / which complies to the requirement : yang memenuhi persyaratan / which complies to the requirement :
^E/ϳϴϬϴ͗ϮϬϮϮ/:/,W>^d/<WK>/ d/> E ^E/ϱϵϰ͗ϮϬϮϮWK>/WZKW/> E
DEPUTI BIDANG INFRASTRUKTUR RISET DAN INOVASI DEPUTI BIDANG INFRASTRUKTUR RISET DAN INOVASI
DIREKTORAT PENGELOLAAN LABORATORIUM, FASILITAS RISET, DAN KAWASAN SAINS DAN TEKNOLOGI DIREKTORAT PENGELOLAAN LABORATORIUM, FASILITAS RISET, DAN KAWASAN SAINS DAN TEKNOLOGI
Kepala / Head Kepala / Head
Mustasyar Perkasa, S.T., M.T. Mustasyar Perkasa, S.T., M.T.
tanggal terbit / issue ate : 6 Desember 2024/ December 6th, 2024 tanggal terbit / issue ate : 6 Desember 2024/ December 6th, 2024
berlaku hingga / valid until : 11 Agustus 2027/ August 11th, 2027 berlaku hingga / valid until : 8 Mei 2027/ May 8th, 2027
&ͲZ/EͲϮϴͲϬϭď &ͲZ/EͲϮϴͲϬϭď
Nama Sertifikasi Pemberi Masa Berlaku Tanggal Perolehan
No.
Certifications Organizer Validity Period Date
SNI 7808 : 2012 Bijih Plastik
Polietilena Merek Asrene 11 Agustus 2027 6 Desember 2024
8. BRIN
SNI 7808 : 2012 Asrene Brand 11 August 2027 6 December 2024
Polyethylene Plastic Ore
SNI 0594 : 2011 Bijih Plastik
Polipropilena Merek Trilene 8 Mei 2027 6 Desember 2024
9. BRIN
SNI 0594 : 2011 Trilene Brand 8 May 2027 6 December 2024
Polyethylene Plastic Ore
Ekolabel Tipe II - Klaim
Pengurangan Limbah Produk PP
dan HDPE 9 Juli 2028 9 Juni 2015
10. BBSPJIS
Type II Ecolabel - Claims of Waste 9 July 2028 9 June 2015
Reduction for PP and HDPE
Products
Ekolabel Tipe II - Klaim
Pengurangan Limbah Produksi
Monomer Stirena* 18 Juni 2027 19 Juni 2024
11. BBSPJIS
Type II Ecolabel - Claim of 18 June 2027 19 June 2024
Reduction in Styrene Monomer
Production Waste*
15 Juli 2026 16 Juli 2025
12. BIS Certification IS 7328 : 2020 Bureau of Indian Standards
15 July 2026 16 July 2025
International Sustainability and 18 September 2026 18 September 2025
13. Intertek
Carbon Certification (ISCC Plus) 18 September 2026 18 September 2025
SNI 8432 : 2022 Bijih Plastik Trilene
Copolymer Impact untuk SNI
Komponen Otomotif 6 Desember 2027 24 September 2025
14. IAPMO
SNI 8432 : 2022 Trilene Copolymer 6 December 2027 24 September 2025
Impact Plastic Resin for SNI
Automotive Components
From Transformational Growth to Enduring Strength 27
Page 28
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
19
15 18
16 17
Nama Sertifikasi Pemberi Masa Berlaku Tanggal Perolehan
No.
Certifications Organizer Validity Period Date
SNI 7593 : 2010 Bijih Plastik
Asrene® HDPE SP4808 untuk SNI
Bahan Baku Pipa Air Minum 27 November 2026 24 September 2025
15. IAPMO
SNI 7593 : 2010 Asrene® HDPE 27 November 2026 24 September 2025
SP4808 Plastic Granules for SNI
Drinking Water Pipe Raw Materials
Responsible Care Verification - 21 Oktober 2027 22 Oktober 2025
16. RCI
Ciwandan Site (Gold Award) 21 October 2027 22 October 2025
Responsible Care Verification - 21 Oktober 2027 22 Oktober 2025
17. RCI
Pulo Ampel Site (Gold Award) 21 October 2027 22 October 2025
SNI 8887 : 2020 Bijih Plastik
Asrene® HDPE SP4808 untuk SNI
Pipa Bahan Bakar Gas 25 Oktober 2029 26 Oktober 2025
18. IAPMO
SNI 8887 : 2020 Asrene® HDPE 25 October 2029 26 October 2025
SP4808 Plastic Granules for SNI
Gas Fuel Pipes
Pembaruan sudah
Pembaruan sudah
dilakukan di Januari
dilakukan di Januari
2025, menunggu
2025, menunggu
sertifikat dari
SMK3 Sistem Keselamatan dan sertifikat dari
Kementerian
Kesehatan Kerja untuk Ciwandan Sucofindo & Kementerian Kementerian
Ketenagakerjaan RI
Site dan Pulo Ampel Site Ketenagakerjaan Ketenagakerjaan RI
19. Renewal has been
Occupational Safety and Health Sucofindo & Ministry of Renewal has been
conducted in January
System for Ciwandan Site and Pulo Manpower conducted in January
2025, awaiting
Ampel Site 2025, awaiting
certificate from
certificate from
Ministry of Manpower
Ministry of Manpower of
of Republic of
Republic of Indonesia
Indonesia
28 From Transformational Growth to Enduring Strength
Page 29
Ikhtisar Kinerja | Performance Highlights
20 21 22
Certificate of Registration Certificate of Registration Certificate of Registration
OCCUPATIONAL HEALTH & SAFETY MANAGEMENT SYSTEM - ISO 45001:2018 ENVIRONMENTAL MANAGEMENT SYSTEM - ISO 14001:2015 QUALITY MANAGEMENT SYSTEM - ISO 9001:2015
This is to certify that: PT Chandra Asri Pacific Tbk This is to certify that: PT Chandra Asri Pacific Tbk This is to certify that: PT Chandra Asri Pacific Tbk
Wisma Barito Pacific Tower A, 7th Floor Wisma Barito Pacific Tower A, 7th Floor Wisma Barito Pacific Tower A, 7th Floor
Jl. Let. Jend. S. Parman Kav.62-63 Jl. Let. Jend. S. Parman Kav.62-63 Jl. Let. Jend. S. Parman Kav.62-63
Jakarta Jakarta Jakarta
Indonesia 11410 Indonesia 11410 Indonesia 11410
Holds Certificate No: OHS 835346 Holds Certificate No: EMS 835345 Holds Certificate No: FM 835344
and operates an Occupational Health and Safety Management System which complies with the requirements of and operates an Environmental Management System which complies with the requirements of ISO 14001:2015 for and operates a Quality Management System which complies with the requirements of ISO 9001:2015 for the
ISO 45001:2018 for the following scope: the following scope: following scope:
Manufacture of Monomer Products (Ethylene, Propylene, Pyrolysis Gasoline, Crude C4, Manufacture of Monomer Products (Ethylene, Propylene, Pyrolysis Gasoline, Crude C4, Manufacture of Monomer Products (Ethylene, Propylene, Pyrolysis Gasoline, Crude C4,
Pyrolysis Fuel oil), 1.3 Butadiene, Raffinate-1, Styrene Monomer, Toluene, Butene-1, MTBE and Pyrolysis Fuel oil), 1.3 Butadiene, Raffinate-1, Styrene Monomer, Toluene, Butene-1, MTBE and Pyrolysis Fuel oil), 1.3 Butadiene, Raffinate-1, Styrene Monomer, Toluene, Butene-1, MTBE and
Polymer Products (High Density Polyethylene, Linear Low Density Polyethylene, Polypropylene, Polymer Products (High Density Polyethylene, Linear Low Density Polyethylene, Polypropylene, Polymer Products (High Density Polyethylene, Linear Low Density Polyethylene, Polypropylene,
and Bag Film Roll). and Bag Film Roll). and Bag Film Roll).
For and on behalf of BSI: For and on behalf of BSI: For and on behalf of BSI:
Andrew Launn, EMEA Systems Certification Director Andrew Launn, EMEA Systems Certification Director Andrew Launn, EMEA Systems Certification Director
Original Registration Date: 2007-10-30 Effective Date: 2025-10-30 Original Registration Date: 2007-10-30 Effective Date: 2025-10-30 Original Registration Date: 2007-10-30 Effective Date: 2025-10-30
Latest Revision Date: 2025-10-28 Expiry Date: 2028-10-29 Latest Revision Date: 2025-10-28 Expiry Date: 2028-10-29 Latest Revision Date: 2025-10-28 Expiry Date: 2028-10-29
Page: 1 of 2 Page: 1 of 2 Page: 1 of 2
This certificate was issued electronically and remains the property of BSI and is bound by the conditions of contract. This certificate was issued electronically and remains the property of BSI and is bound by the conditions of contract.
An electronic certificate can be authenticated online. An electronic certificate can be authenticated online.
Printed copies can be validated at www.bsi-global.com/ClientDirectory or telephone +62 21 806 49 600 or +62 21 227 678 09. Printed copies can be validated at www.bsi-global.com/ClientDirectory or telephone +62 21 806 49 600 or +62 21 227 678 09.
This certificate was issued electronically and remains the property of BSI and is bound by the conditions of contract. Further clarifications regarding the scope of this certificate and the applicability of ISO 14001:2015 requirements may be obtained by consulting the organization. Further clarifications regarding the scope of this certificate and the applicability of ISO 9001:2015 requirements may be obtained by consulting the organization.
An electronic certificate can be authenticated online. This certificate is valid only if provided original copies are in complete set. This certificate is valid only if provided original copies are in complete set.
Printed copies can be validated at www.bsi-global.com/ClientDirectory or telephone +62 21 806 49 600 or +62 21 227 678 09.
Further clarifications regarding the scope of this certificate and the applicability of ISO 45001:2018 requirements may be obtained by consulting the organization. Information and Contact: BSI, Kitemark Court, Davy Avenue, Knowlhill, Milton Keynes MK5 8PP. Tel: + 44 345 080 9000 Information and Contact: BSI, Kitemark Court, Davy Avenue, Knowlhill, Milton Keynes MK5 8PP. Tel: + 44 345 080 9000
This certificate is valid only if provided original copies are in complete set. BSI Assurance UK Limited, registered in England under number 7805321 at Seventh and Eighth Floors, The Acre, 90 Long Acre, London, WC2E 9RA, UK. BSI Assurance UK Limited, registered in England under number 7805321 at Seventh and Eighth Floors, The Acre, 90 Long Acre, London, WC2E 9RA, UK.
(Accredited Certification Body for ANAB and UKAS) (Accredited Certification Body for ANAB and UKAS)
Information and Contact: BSI, Kitemark Court, Davy Avenue, Knowlhill, Milton Keynes MK5 8PP. Tel: + 44 345 080 9000 Indonesia Headquarters: Talavera Office Suite 20th Floor, Suite #01-06 Jl. TB Simatupang Kav. 22 - 26, Cilandak, Indonesia Headquarters: Talavera Office Suite 20th Floor, Suite #01-06 Jl. TB Simatupang Kav. 22 - 26, Cilandak,
BSI Assurance UK Limited, registered in England under number 7805321 at Seventh and Eighth Floors, The Acre, 90 Long Acre, London, WC2E 9RA, UK. Jakarta Selatan, DKI Jakarta 12430, Indonesia. Tel: +62 21 2276 7809; +62 21 8064 9600 Fax: +62 21 2276 8271. (Accredited Certification Body for KAN) Jakarta Selatan, DKI Jakarta 12430, Indonesia. Tel: +62 21 2276 7809; +62 21 8064 9600 Fax: +62 21 2276 8271. (Accredited Certification Body for KAN)
A Member of the BSI Group of Companies. A Member of the BSI Group of Companies. A Member of the BSI Group of Companies.
Nama Sertifikasi Pemberi Masa Berlaku Tanggal Perolehan
No.
Certifications Organizer Validity Period Date
ISO 45001 : 2018 Sistem
Manajemen Keselamatan dan
Kesehatan Kerja BSI (British 29 Oktober 2028 30 Oktober 2025
20.
ISO 45001 : 2018 Occupational Standards Institution) 29 October 2028 30 October 2025
Health and Safety Management
Systems
ISO 14001 : 2015 Sistem
Manajemen Lingkungan BSI (British 29 Oktober 2028 30 Oktober 2025
21.
ISO 14001 : 2015 Environmental Standards Institution) 29 October 2028 30 October 2025
Management System
ISO 9001 : 2015 Sistem Manajemen
Mutu BSI (British 29 Oktober 2028 30 Oktober 2025
22.
ISO 9001 : 2015 Quality Standards Institution) 29 October 2028 30 October 2025
Management System
From Transformational Growth to Enduring Strength 29
Page 30
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Peristiwa Penting 2025
Significant Events of 2025
4 JANUARI | JANUARY 23 JANUARI | JANUARY 25 FEBRUARI | FEBRUARY
Chandra Asri Group Bangun PAUD Satu Tahun Indonesia Asri Infrastruktur Berkelanjutan dari
Ramah Lingkungan First Anniversary of Indonesia Asri Chandra Asri Group
Chandra Asri Group Builds S u s ta i n a b l e I n fr a s t r u c t u r e fr o m
Environmentally Friendly Chandra Asri Group
Preschool Building
Di usianya yang satu tahun, kampanye
“Indonesia Asri” telah melibatkan lebih
Chandra Asri Group bersama Pemerintah
dari 2.200 relawan yang tergabung
Chandra Asri Group bekerja sama dengan Kabupaten Garut dan Yayasan Bakti
dalam komunitas Warga Asri. Kampanye
Yayasan Happy Hearts Indonesia (HHI) Barito meluncurkan riset evaluasi
ini juga telah mengadakan tantangan
membangun gedung Pendidikan Anak implementasi aspal plastik. Hasil riset
#AksiAsri365, sebuah inisiatif 365
Usia Dini (PAUD) RA Mutiara An-Niswa di menunjukkan keunggulan aspal plastik
hari yang mendorong gaya hidup
Desa Kedungsoka, Pulo Ampel, Serang, dalam meningkatkan ketahanan jalan
berkelanjutan melalui aksi sehari-
Banten. Pembangunan gedung PAUD dan mengelola sampah dari TPA di
hari, seperti penerapan healthy
ke-7 yang selesai pada Januari 2025 Indonesia. Evaluasi dilakukan di 23 ruas
lifestyle, circular economy, dan
ini melibatkan Rebricks Indonesia yang jalan di Kabupaten Garut dengan total
pengurangan carbon footprint.
mengolah 140 kg sampah plastik menjadi panjang 50,2 km. Uji coba menunjukkan
Te r i n s p i r a s i dari kesuksesan
paving block ramah lingkungan seluas 70 stabilitas yang meningkat seiring dengan
#AksiAsri365, Chandra Asri Group
m². Melalui inisiatif tersebut, Chandra Asri penambahan plastik hingga 6,1%. Kepala
kembali meluncurkan inisiatif baru
Group berupaya meningkatkan akses Balai Bahan Jalan Kementerian Pekerjaan
bertajuk #SiPalingSustainable untuk
pendidikan usia dini dan mempertegas Umum, Yohanes Ronny PA, menegaskan
memperluas dampak keberlanjutan di
komitmennya terhadap keberlanjutan. pentingnya stabilitas dan ketahanan
tahun 2025, yang mendorong Warga Asri
jalan dalam pembangunan infrastruktur
menjadi agen perubahan yang lebih aktif
Chandra Asri Group collaborated with berkelanjutan.
dengan memanfaatkan platform digital.
Happy Hearts Indonesia (HHI) Foundation
to build RA Mutiara An-Niswa Preschool Collaborating with Garut Regency
On its first year, the “Indonesia Asri”
(PAUD) building in Kedungsoka Village, Government and Bakti Barito
campaign has involved more than 2,200
Pulo Ampel, Serang, Banten. The Foundation, Chandra Asri Group has
volunteers who are members of the Warga
construction of the seventh preschool launched evaluation research of the
Asri community. The campaign has also
building has been completed in January implementation of plastic asphalt. The
launched the #AksiAsri365 challenge,
2025, involving Rebricks Indonesia research indicates the plastic asphalt’s
a 365-day initiative that encourages
who turn 140 kg of plastic waste into 70 advantages in increasing road durability
sustainable lifestyles through daily
m 2 of environmentally friendly paving and improving waste management
actions, such as adopting a healthy
block. This initiative reflects Chandra in landfill in Indonesia. The evaluation
lifestyle, circular economy, and reducing
Asri Group’s commitment to improving was conducted on 23 road sections in
carbon footprint. Taking inspiration
access to early childhood education Garut Regency with a total length of
from the great success of #AksiAsri365,
and sustainability. 50.2 km. The trial results demonstrated
Chandra Asri Group has launched a new
improved stability with every addition
initiative called #SiPalingSustainable
of up to 6.1% plastic. The Head of the
to expand its sustainability impact in
Road Materials Center at the Ministry
2025, encouraging Warga Asri to play a
of Public Works, Yohanes Ronny PA,
more active role as agents of change by
emphasized the importance of road
leveraging digital platforms.
stability and durability in sustainable
infrastructure development.
30 From Transformational Growth to Enduring Strength
Page 31
Ikhtisar Kinerja | Performance Highlights
26 FEBRUARI | FEBRUARY 26 FEBRUARI | FEBRUARY 28 FEBRUARI | FEBRUARY
PROPER Hijau untuk Site Office Chandra Asri Group Dukung Chandra Asri Group dan Danamon
Ciwandan dan Pulo Ampel Tridharma Perguruan Tinggi Tandatangani Term Loan
Green PROPER for Ciwandan and Chandra Asri Group Supports Chandra Asri Group and Danamon Sign
Pulo Ampel Site Office Tridharma Perguruan Tinggi (Three Term Loan
Pillars of Higher Education)
Chandra Asri Group meraih dua Chandra Asri Group melalui
penghargaan PROPER Hijau untuk Site Chandra Asri Group dan Universitas entitas investasi infrastrukturnya,
Office Ciwandan dan Pulo Ampel dalam Sultan Ageng Tirtayasa (UNTIRTA) PT Chandra Daya Investasi (CDI),
Anugerah Lingkungan PROPER pada 24 menandatangani nota kesepahaman menandatangani perjanjian fasilitas
Februari 2025. Penghargaan ini diberikan (MoU) mengenai implementasi Tridharma pinjaman berjangka senilai Rp2
sebagai apresiasi atas komitmen Perguruan Tinggi pada 26 Februari 2025 triliun dengan PT Bank Danamon
Perusahaan dalam pengelolaan di Jakarta. Kerja sama ini mencakup Indonesia Tbk pada 28 Februari 2025.
lingkungan yang melampaui kepatuhan pengembangan pendidikan, penelitian, Perjanjian pinjaman bertenor 7 tahun
(beyond compliance), termasuk efisiensi dan pengabdian masyarakat. ini ditandatangani oleh Jonathan
energi, konservasi air, dan pengelolaan Kandinata, Direktur CDI, dan Roberto
limbah yang berkelanjutan. Kolaborasi dengan institusi pendidikan Trio, Senior Vice President, Enterprise
dilakukan untuk penelitian dan Banking Business Head Danamon.
Chandra Asri Group won two Green pengembangan yang aplikatif serta Fasilitas yang diberikan berupa
PROPER awards for its Ciwandan berkelanjutan pada pilar lingkungan, pinjaman berjangka dengan komitmen
and Pulo Ampel Site Offices at the sumber daya manusia, ekonomi, yang dapat dialokasikan untuk proyek
PROPER Environmental Awards held dan sosial bagi sektor industri, serta aset hijau seperti energi terbarukan,
on 24 February 2025. These awards berkontribusi dalam pengembangan pengelolaan air dan air limbah yang
were presented in recognition of masyarakat dan mendorong berkelanjutan, efisiensi energi, dan
the Company's commitment to ekonomi sirkular. lainnya.
environmental management that goes
beyond compliance, including energy Chandra Asri Group and Sultan Ageng Chandra Asri Group, through its
efficiency, water conservation, and Tirtayasa University (UNTIRTA) signed a infrastructure investment entity, PT
sustainable waste management. memorandum of understanding (MoU) Chandra Daya Investasi (CDI), signed a
regarding the implementation of the Rp2 trillion term loan facility agreement
Tridharma Perguruan Tinggi (Three Pillars with PT Bank Danamon Indonesia Tbk
of Higher Education) on 26 February 2025, on 28 February 2025. The 7-year loan
in Jakarta. This partnership encompasses agreement was signed by Jonathan
the development of education, research, Kandinata, Director of CDI, and Roberto
and community service. Trio, Senior Vice President, Enterprise
Banking Business Head of Danamon.
The collaboration with educational The facility provided is a term loan with
institutions is aimed at conducting a commitment that can be allocated
applied and sustainable research and to green asset projects such as
development in the areas of environment, renewable energy, sustainable water
human resources, economy, and social and wastewater management, energy
aspects for the industrial sector, as well as efficiency, and others.
contributing to community development
and promoting circular economy.
From Transformational Growth to Enduring Strength 31
Page 32
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
4 MARET | MARCH 11 MARET | MARCH 19 MARET | MARCH
Dukung PSN, Chandra Asri Group Chandra Asri Group Sumbang Perahu Chandra Asri Group Ciptakan 3.250
Siap Bangun Pabrik CA-EDC Operasional untuk Penanggulangan Lapangan Kerja Baru
In Support of PSN, Chandra Asri Group Bencana kepada Pemerintah Provinsi Chandra Asri Group Creates 3,250
Is Set to Build CA-EDC Plant DKI Jakarta New Job Opportunities
Chandra Asri Group Donates
Operational Boats for Disaster
Chandra Asri Group sedang Pembangunan pabrik Chlor-Alkali dan
Management to the Provincial
merealisasikan Proyek Strategis Ethylene Dichloride (Pabrik CA-EDC)
Government of DKI Jakarta
Nasional (PSN) melalui pembangunan Chandra Asri Group yang berskala
pabrik Chlor-Alkali dan Ethylene dunia di Kota Cilegon, Banten, dapat
Dichloride (CA-EDC) di Cilegon, Chandra Asri Group secara simbolis membuka peluang pekerjaan bagi
Banten. Proyek ini bertujuan untuk menyerahkan bantuan berupa 20 3.000 tenaga kerja dalam masa
mendorong pertumbuhan ekonomi unit perahu operasional serta 40 konstruksi dan 250 pekerja saat
berkelanjutan dan hilirisasi industri, dayung dan 80 jaket keselamatan beroperasi nantinya. Pemerintah
sekaligus mengurangi ketergantungan untuk penanggulangan bencana Indonesia juga telah menetapkan Pabrik
impor bahan kimia. Pabrik tersebut akan banjir kepada Pemerintah Provinsi DKI CA-EDC ini sebagai Proyek Strategis
dikelola oleh anak usaha Perseroan, Jakarta. Bantuan ini diserahkan oleh Nasional (PSN) yang dapat memberikan
PT Chandra Asri Alkali (CAA), dengan Presiden Direktur & CEO Chandra Asri dampak pada pertumbuhan ekonomi
kapasitas produksi tahunan 400.000 Group, Erwin Ciputra bersama Direktur yang berkelanjutan. Kehadiran pabrik
ton kaustik soda padat dan 500.000 Legal & External Affairs Chandra ini akan menekan ketergantungan
ton Ethylene Dichloride (EDC). Asri Group, Edi Riva'i kepada Badan Indonesia terhadap impor Chlor
Kaustik soda digunakan untuk industri Penanggulangan Bencana Daerah Alkali hingga Rp4,9 triliun per tahun,
pemurnian alumina dan nikel serta (BPBD) DKI Jakarta yang disaksikan sementara seluruh EDC yang dihasilkan
kebutuhan baterai kendaraan listrik, langsung oleh Gubernur DKI Jakarta, a k a n d i e k s p o r d a n b e r p ote n s i
sementara EDC adalah komponen Pramono Anung. Gubernur DKI Jakarta menambah devisa negara hingga Rp5
utama PVC untuk sektor konstruksi. mengapresiasi bantuan tersebut, triliun per tahun.
khususnya penggunaan material
Chandra Asri Group is realizing a Polyethylene (PE) yang diharapkan The construction of Chandra Asri
National Strategic Project (PSN) mampu meningkatkan efisiensi BPBD. Group's world-class Chlor-Alkali and
through the construction of a Chlor- Ethylene Dichloride (CA-EDC) plant in
Alkali and Ethylene Dichloride (CA- Chandra Asri Group officially handed Cilegon, Banten, is expected to create
EDC) plant in Cilegon, Banten. This over 20 operational boats, 40 paddles, job opportunities for 3,000 workers
project aims to encourage sustainable and 80 safety jackets for flood during the construction phase and 250
economic growth and industrial disaster management to the Provincial workers once the plant is operational.
d ow n s t r ea m i n g , w h i l e r e d u c i n g Government of DKI Jakarta. The The Indonesian government has also
dependence on chemical imports. The assistance was delivered by Chandra designated the CA-EDC Plant as a
plant will be managed by the Company’s Asri Group President Director & CEO National Strategic Project (PSN) that
subsidiary, PT Chandra Asri Alkali (CAA), Erwin Ciputra and Chandra Asri Group has the potential to drive sustainable
with an annual production capacity of Director of Legal & External Affairs economic growth. This plant will reduce
400,000 tons of solid caustic soda and Edi Riva'i to the Jakarta Provincial Indonesia's dependence on Chlor
500,000 tons of Ethylene Dichloride Disaster Management Agency (BPBD) Alkali imports by up to Rp4.9 trillion
(EDC). Caustic soda is used in the and witnessed by Jakarta Governor per year, while all EDC produced will be
alumina and nickel refining industries Pramono Anung. The Jakarta Governor exported, potentially adding up to Rp5
and for electric vehicle batteries, while acknowledged the assistance, trillion per year to the national foreign
EDC is a key component of PVC for the particularly the use of Polyethylene (PE) exchange reserves.
construction sector. material, which is expected to enhance
the efficiency of the BPBD.
32 From Transformational Growth to Enduring Strength
Page 33
Ikhtisar Kinerja | Performance Highlights
26 MARET | MARCH 2 APRIL | APRIL 15 APRIL | APRIL
Chandra Asri Group Siapkan 3 Chandra Asri Group Rampungkan Tambahan Modal untuk Bisnis
Armada Bus Mudik Gratis Akuisisi Kepemilikan Shell di Shell Infrastruktur Chandra Asri Group
Chandra Asri Group Provides Three Energy and Chemicals Park Additional Capital for Chandra Asri
Fleets of Free Buses for Eid Travel Chandra Asri Group Finalizes Group's Infrastructure Business
Acquisition of Shell’s Interest in Shelle
Energy and Chemicals Park
Menyambut perayaan Hari Raya Idul Chandra Asri Group bersama Electricity
Fitri, Pemerintah Kota Cilegon (Pemkot Generating Public Company Limited
Cilegon) menyelenggarakan program Chandra Asri Group dan Glencore (EGCO Group), perusahaan induk
Mudik Gratis bagi masyarakat Kota mengumumkan terselesaikannya akuisisi terkemuka dalam bidang kelistrikan
Cilegon untuk merayakan Lebaran saham Shell Singapore Pte. Ltd. (SSPL) dan energi dari Thailand, bersama-
b e r s a m a ke l u a r g a d i k a m p u n g di Shell Energy and Chemicals Park sama menyuntikkan modal tambahan
(SECP) (kini menjadi Aster Chemicals
halaman. Chandra Asri Group turut ke PT Chandra Daya Investasi (CDI),
and Energy Pte. Ltd.), di Singapura.
memberikan dukungan dengan entitas special purpose vehicle yang
Akuisisi ini dilakukan melalui CAPGC
menyiapkan tiga unit bus berkapasitas didedikasikan untuk investasi solusi
Pte. Ltd., perusahaan patungan antara
50 pemudik setiap bus, khusus untuk infrastruktur Chandra Asri Group. Total
Chandra Asri Capital Pte. Ltd., anak
rute Cirebon, Semarang, dan Solo dari usaha Chandra Asri Group, dan Glencore suntikan dana tersebut mencapai
total 47 armada bus yang disediakan Asian Holdings Pte. Ltd, yaitu anak usaha US$185 juta, dengan kontribusi
oleh Pemkot Cilegon dan dukungan Glencore. Kesepakatan ini diselesaikan Chandra Asri Group sebesar US$90 juta
pihak lainnya. Tercatat sebanyak dengan pembelian saham anak usaha dan EGCO Group US$95 juta.
2.200 pemudik terdaftar untuk 22 kota Shell Singapore Pte. Ltd., yaitu Aster
tujuan yang tersebar di Jawa Barat, Chemicals and Energy Pte. Ltd. (Aster). Chandra Asri Group, in collaboration
Jawa Tengah, Jawa Timur, Yogyakarta, Dengan memanfaatkan kilang kelas with Electricity Generating Public
dan Sumatra. dunia dan pusat perdagangan Aster, Company Limited (EGCO Group),
Chandra Asri Group akan memastikan a leading holding Company in the
In celebration of Eid al-Fitr, the Cilegon ketersediaan produk minyak bumi electricity and energy sector in
City Government (Pemkot Cilegon) is yang krusial serta mengisi kesenjangan Thailand, has jointly injected additional
organizing a Free Travel Program for pasokan bahan kimia utama, sehingga capital into PT Chandra Daya Investasi
Cilegon residents to celebrate Eid memperkuat ketahanan energi Indonesia (CDI), a special purpose vehicle
with their families in their hometowns. dan mengurangi ketergantungan pada dedicated to investing in Chandra
Chandra Asri Group is also providing impor. Asri Group's infrastructure solutions.
support by preparing three buses The total capital injection amounts to
Chandra Asri Group and Glencore
capable of carrying 50 passengers US$185 million, with Chandra Asri Group
announced the completion of the
respectively. The buses were used contributing US$90 million and EGCO
acquisition of Shell Singapore Pte.
specifically for routes to Cirebon, Group contributing US$95 million.
Ltd. (SSPL) shares in Shell Energy and
Semarang, and Solo, out of a total of Chemicals Park (SECP) (now Aster
47 buses provided by the Cilegon City Chemicals and Energy Pte. Ltd.) in
Government and other supporting Singapore. The acquisition was carried
parties. A total of 2,200 passengers out through CAPGC Pte. Ltd., a joint
have registered for 22 destination cities venture between Chandra Asri Capital
spread across West Java, Central Java, Pte. Ltd., a subsidiary of Chandra Asri
East Java, Yogyakarta, and Sumatra. Group, and Glencore Asian Holdings
Pte. Ltd, a subsidiary of Glencore.
The agreement was finalized with the
purchase of shares in Shell Singapore
Pte. Ltd.'s subsidiary, Aster Chemicals
and Energy Pte. Ltd. (Aster). By leveraging
Aster's world-class refinery and trading
hub, Chandra Asri Group will ensure
the availability of critical petroleum
products and fill the gap in the supply of
key chemicals, thereby strengthening
Indonesia's energy security and reducing
its dependence on imports.
From Transformational Growth to Enduring Strength 33
Page 34
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
28 APRIL | APRIL 8 MEI | MAY 28 MEI | MAY
Chandra Asri Group Perkuat Pilar Chandra Asri Group Cetak SDM Chandra Asri Group Perkenalkan
Logistik dan Penyimpanan untuk Unggul Bisnis Kepelabuhanan dan Logistik
Industri Chandra Asri Group Cultivates High Laut
Chandra Asri Group Reinforces Quality Talents Chandra Asri Group Introduces Port
Logistics and Storage Pillars for and Logistics Business
Industry
Chandra Asri Group melalui kerja sama
dengan Politeknik Industri Petrokimia Chandra Asri Group melalui kerja
Sebagai upaya untuk memperkuat Banten (PIPB) berkontribusi dalam sama Chandra Asri Group ikut serta
ekosistem logistik terintegrasi dan membangun sektor pendidikan vokasi dalam Indonesia Maritime Week
fasilitas penyimpanan yang andal sebagai dukungan untuk pemenuhan (IMW) 2025 yang diadakan di Jakarta
bagi industri, Chandra Asri Group Sumber Daya Manusia (SDM) yang Convention Center (JCC) pada 26-28
melalui PT Chandra Daya Investasi
memiliki keahlian terampil dan siap Mei 2025. Dalam acara ini, Chandra
(CDI) mengelola dua anak perusahaan
kerja bagi sektor industri. Dukungan Asri Group memperkenalkan lini bisnis
strategis, yaitu PT Chandra Shipping
yang diberikan mencakup penyusunan kepelabuhanan & penyimpanan serta
International (CSI) dan PT Redeco
kurikulum pembelajaran, penyediaan logistik yang dikembangkan untuk
Petrolin Utama (RPU), yang masing-
masing beroperasi di sektor logistik dan alat praktikum, kesempatan magang mendukung kebutuhan infrastruktur
sektor kepelabuhanan & penyimpanan. di Perseroan, hingga kehadiran praktisi i n d u s t r i n a s i o n a l . Ke i k u t s e r ta a n
Saat ini RPU mengoperasikan 72 mengajar, dalam rangka menciptakan dalam IWM 2025 ini diwakili oleh
tangki penyimpanan berbagai ukuran SDM yang terampil di sektor petrokimia anak usaha Chandra Asri Group, yaitu
dengan total kapasitas 129.700 KL, guna memenuhi kebutuhan tenaga PT Chandra Pelabuhan Nusantara
dua jetty milik sendiri, dan Centralized kerja industri. (CPN) dan PT Chandra Shipping
Filling Station (CFS). Sedangkan CSI International (CSI). Kehadiran dua lini
mengoperasikan delapan kapal khusus Through its collaboration with the bisnis tersebut menunjukkan peran
untuk pengangkutan produk kimia dan B a n te n Pe t r o c h e m i ca l I n d u s t r y aktif Perseroan dalam mendukung
gas, dengan rencana penambahan kapal Polytechnic (PIPB), Chandra Asri industri strategis melalui layanan
seiring dengan pertumbuhan bisnis. Group contributes to developing the logistik dan infrastruktur yang efisien
CDI juga berencana untuk memasuki vocational education sector in order dan berkelanjutan.
bisnis manajemen perkapalan dengan to support the fulfillment of skilled and
pelayanan pemeliharaan kapal serta job-ready human resources for the Chandra Asri Group took part in
layanan lainnya bagi pemilik kapal. industrial sector. The support provided Indonesia Maritime Week (IMW) 2025,
includes curriculum development, held at the Jakarta Convention Center
To strengthen the integrated logistics
provision of practical tools, internship (JCC) on 26-28 May 2025. At this event,
ecosystem and reliable storage facilities
opportunities at the Company, and the Chandra Asri Group introduced its port
for the industry, Chandra Asri Group,
presence of teaching practitioners, in & storage and logistics business lines,
through PT Chandra Daya Investasi (CDI),
manages two strategic subsidiaries, order to create skilled talents in the which were developed to support
namely PT Chandra Shipping International petrochemical sector to meet the the national industrial infrastructure
(CSI) and PT Redeco Petrolin Utama needs of the industrial workforce. needs. At the IMW 2025, Chandra
(RPU), which operate in the logistics and Asri Group was represented by its
port & storage sectors, respectively. subsidiaries, namely PT Chandra
Currently, RPU operates 72 storage tanks Pelabuhan Nusantara (CPN) and PT
of various sizes with a total capacity Chandra Shipping International (CSI).
of 129,700 KL, two privately-owned These two business lines demonstrates
jetties, and a Centralized Filling Station the Company's active role in supporting
(CFS). Meanwhile, CSI operates eight strategic industries through efficient
specialized vessels for the transportation a n d s u s ta i n a b l e l o g i s t i c s a n d
of chemical and gas products, with plans infrastructure services.
to add more vessels in line with business
growth. CDI also plans to enter the
ship management business with ship
maintenance services and other services
for ship owners.
34 From Transformational Growth to Enduring Strength
Page 35
Ikhtisar Kinerja | Performance Highlights
10 JUNI | JUNE 17 JUNI | JUNE 25 JUNI | JUNE
Chandra Asri Group Kembangkan Danantara dan INA Jajaki Peluang Chandra Asri Group Raih Penyesuaian
Ekosistem Daur Ulang Investasi di Pabrik CA-EDC Margin SLL Berkat ESG
Chandra Asri Group Develops Recycling Danantara and INA Explore Investment Chandra Asri Group Secures SLL
Ecosystem Opportunities in CA-EDC Plant Margin Adjustment Thanks to ESG
Dalam rangka memperingati Hari Chandra Asri Group, Danantara Chandra Asri Group berhasil
Lingkungan Hidup Sedunia 2025, Indonesia, dan Indonesia Investment meraih penyesuaian marjin dari
Chandra Asri Group memperkenalkan Authority (INA) menandatangani nota fasilitas Sustainability-Linked Loan
salah satu ekosistem daur ulang kesepahaman (MoU) untuk menjajaki (SLL) senilai US$800 juta setelah
plastik, yaitu CIRCLO® sebagai produk peluang kerja sama strategis dalam mencapai target kinerja tahun pertama.
komersial cacahan plastik. CIRCLO® pembangunan pabrik Chlor-Alkali Pencapaian ini menunjukkan komitmen
mendukung konsep ekonomi sirkular dan Ethylene Dichloride (CA-EDC). Perseroan dalam penerapan prinsip
melalui pengolahan sampah plastik Proyek ini bertujuan untuk memperkuat keberlanjutan, khususnya melalui
bernilai rendah menjadi bahan baku produksi soda kaustik dan Ethylene pengurangan emisi gas rumah kaca
bernilai tinggi. Produk ini memenuhi Dichloride di dalam negeri, serta dan peningkatan skor ESG dari pihak
spesifikasi campuran aspal plastik mendorong hilirisasi industri nasional. ketiga. Fasilitas SLL diperoleh pada Juli
sesuai dengan standar Kementerian Dengan nilai proyek sekitar US$800 2024 dari sembilan institusi keuangan
Pekerjaan Umum, sehingga juta, pembangunan Pabrik CA-EDC juga terkemuka, dengan Oversea-Chinese
menjadikannya solusi berkelanjutan turut mendukung target pemerintah Banking Corporation Limited bertindak
yang tidak hanya bernilai ekonomis dalam mencapai pertumbuhan ekonomi sebagai Koordinator Keberlanjutan.
tetapi juga memenuhi standar kualitas nasional hingga 8%.
dan keamanan infrastruktur. Produk Chandra Asri Group has successfully
CIRCLO® sekaligus menjadi solusi Chandra Asri Group, Danantara achieved a margin adjustment from its
untuk mengelola sampah plastik. Indonesia, and Indonesia Investment US$800 million Sustainability-Linked
Authority (INA) signed a memorandum Loan (SLL) facility after reaching its
In commemoration of Wo r l d of understanding (MoU) to explore first-year performance targets.
Environment Day 2025, Chandra Asri opportunities for strategic cooperation This achievement demonstrates
Group introduced one of its plastic in the construction of a Chlor-Alkali the Company's commitment to
recycling ecosystems, CIRCLO®, as a and Ethylene Dichloride (CA-EDC) implementing sustainability principles,
commercial shredded plastic product. plant. This project aims to strengthen particularly through reducing
CIRCLO® supports the circular domestic production of caustic greenhouse gas emissions and
economy concept by processing soda and Ethylene Dichloride, as well improving its third-party ESG score.
low-value plastic waste into high- as promote the downstreaming of The SLL facility was obtained in July
value raw materials. This product national industries. With a project 2024 from nine leading financial
meets the specifications for plastic value of around US$800 million, the institutions, with Oversea-Chinese
asphalt mixtures in accordance with construction of the CA-EDC plant Banking Corporation Limited acting as
the standards of the Ministry of Public also contributes to supporting the Sustainability Coordinator.
Works, making it a sustainable solution government's target of achieving 8%
that is not only economically valuable national economic growth.
but also meets infrastructure quality
and safety standards. The CIRCLO®
product is also a solution for managing
plastic waste.
From Transformational Growth to Enduring Strength 35
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
5 JULI | JULY 6 JULI | JULY 9 JULI | JULY
Wakil Menteri Dalam Negeri Kunjungi Chandra Asri Group Ajak Peserta Chandra Daya Investasi Resmi
Proyek Aspal Plastik Chandra Asri Culture Run Bali 2025 Pilah Sampah Tercatat di BEI
Group Chandra Asri Group Calls on Culture Chandra Daya Investasi Officially
Deputy Minister of Home Affairs Visits Run Bali 2025 Participants to Sort Registered on the IDX
Chandra Asri Group's Plastic Asphalt Waste
Project
PT Chandra Daya Investasi Tbk
Chandra Asri Group mengajak peserta (CDI) resmi mencatatkan saham
Chandra Asri Group menyelenggarakan Culture Run Bali 2025 untuk memilah perdananya pada papan saham
“Showcase Nasional Aspal Plastik” sampah secara bertanggung jawab Bursa Efek Indonesia (BEI) dengan
untuk mendorong implementasi aspal melalui photo spot edukatif yang juga kode saham CDIA pada 9 Juli 2025.
plastik di berbagai wilayah Indonesia. dikunjungi oleh Wakil Menteri Dalam Melalui Penawaran Saham Perdana
Kolaborasi ini diperkenalkan dalam Negeri Bima Arya. Melalui Kampanye (IPO) ini, CDI berhasil menghimpun
kegiatan yang diselenggarakan di Indonesia Asri, Chandra Asri Group dana sebanyak Rp2,37 triliun melalui
Jimbaran Hub, Bali dan dihadiri oleh terus mendorong pemilahan sampah penerbitan 12.482.937.500 lembar
Wakil Menteri Dalam Negeri Bima Arya. dari sumbernya sebagai bagian dari saham baru dengan harga Rp190
Ia menegaskan dukungannya terhadap komitmen terhadap ekonomi sirkular per saham. Antusiasme pasar
implementasi aspal plastik sebagai dan keberlanjutan. Kolaborasi seperti tercermin dari oversubscription yang
solusi pengelolaan sampah secara ini dinilai penting untuk memperluas mencapai 563,64 kali selama masa
bijak. Dalam kesempatan tersebut, edukasi, dan keterlibatan dalam penawaran: periode penawaran awal
Chandra Asri Group memaparkan Culture Run Bali 2025 menjadi (bookbuilding) pada 19-24 Juni 2025
keunggulan aspal plastik sebagai wadah positif untuk meningkatkan hingga penawaran umum pada 2-7
solusi berkelanjutan untuk mengurangi kesadaran serta peran aktif masyarakat Juli 2025.
timbunan sampah plastik di TPA, dalam pengelolaan sampah yang
sekaligus mendukung pembangunan bertanggung jawab. PT Chandra Daya Investasi Tbk (CDI)
ekonomi sirkular di Indonesia serta officially listed its initial public offering
mendorong dan menginspirasi Chandra Asri Group calls on Culture Run on the Indonesia Stock Exchange
penerapan aspal plastik di berbagai Bali 2025 participants to sort waste (IDX) under the ticker symbol CDIA on
wilayah di Indonesia. responsibly through an educational 9 July 2025. Through this Initial Public
photo spot. Deputy Minister of Home Offering (IPO), CDI successfully raised
Chandra Asri Group held a “National Affair Bima Arya also visited the site. Rp2.37 trillion through the issuance of
P l a s t i c A s p h a l t S h owca s e ” to Through the Indonesia Asri Campaign, 12,482,937,500 new shares at a price
encourage the implementation of Chandra Asri Group continues to of Rp190 per share. Market enthusiasm
plastic asphalt in various regions of promote waste segregation at the was reflected in the oversubscription
Indonesia. This collaboration was source as part of its commitment to rate, which reached 563.64 times
introduced at an event held at Jimbaran the circular economy and sustainability. during the offering period: the initial
Hub, Bali, and attended by Deputy Collaborative efforts like this are offering period (bookbuilding) from
Minister of Home Affairs Bima Arya. considered crucial for expanding 19-24 June 2025, to the public offering
He emphasized his support for the education, and participation in the Bali from 2-7 July 2025.
implementation of plastic asphalt as Culture Run 2025 serves as a positive
a wise waste management solution. platform to enhance public awareness
During the event, Chandra Asri Group and active involvement in responsible
presented the advantages of plastic waste management.
asphalt as a sustainable solution to
reduce plastic waste accumulation in
landfills, while also supporting circular
economic development in Indonesia
and encouraging and inspiring the
application of plastic asphalt in various
regions across Indonesia.
36 From Transformational Growth to Enduring Strength
Page 37
Ikhtisar Kinerja | Performance Highlights
15 JULI | JULY 6 AGUSTUS | AUGUST 21 AGUSTUS | AUGUST
Chandra Asri Group Serap SDM Chandra Asri Group Kelola Sampah Kerja Sama Chandra Asri Group
melalui Shared Service Center jadi Energi dengan UMKM
Chandra Asri Group Absorbs Chandra Asri Group Turns Waste into Chandra Asri Group Partnership with
Workforces through Shared Service Energy MSMEs
Center
Chandra Asri Group memperkuat Chandra Asri Group menandatangani
Chandra Asri Group melalui anak pemanfaatan energi baru terbarukan kerja sama dengan Kementerian
usahanya, PT Chandra Asri Konsultasi dengan mengubah sampah Investasi dan Hilirisasi/BKPM pada
(CAK) (kini dan selanjutnya disebut PT menjadi sumber energi melalui Kamis, 21 Agustus 2025, untuk program
Chandra Asri Sentral Solusi (CASS)) cofiring RDF (Refuse-Derived Fuel). peningkatan kompetensi dan kemitraan
menyediakan layanan Shared Service Implementasinya telah direalisasikan Usaha Mikro, Kecil, dan Menengah
Center (SSC) untuk memperkuat pada boiler batu bara Chandra Asri (UMKM). Penandatanganan perjanjian
efisiensi operasional dan mendorong Group Site Office Pulo Ampel. RDF disaksikan langsung oleh Menteri
pertumbuhan bisnis anak usaha secara digunakan sebagai bahan bakar Investasi dan Hilirisasi, Rosan Roeslani
berkelanjutan. Layanan SSC meliputi alternatif sebesar 5% dari total yang menandai dimulainya kemitraan
operasional back-office: keuangan, kebutuhan energi pada boiler, dengan antara Chandra Asri Group dengan
sumber daya manusia, pengadaan, volume pemanfaatan mencapai 60,33 UMKM milik penyandang disabilitas asal
operasional pelanggan, serta teknologi ton sampah pada bulan Juli 2025. Dari Cilegon dan Bogor yang bergerak di
informasi. CASS juga berencana angka tersebut, jumlah emisi karbon bidang makanan dan kerajinan tangan.
merekrut 200 lebih tenaga kerja baru yang dapat direduksi diperkirakan
dan mendukung pengembangan mencapai 29,63 ton CO2 ekuivalen. Chandra Asri Group signed a
kapasitas talenta Indonesia. partnership agreement with the
Chandra Asri Group is strengthening Ministry of Investment and Downstream
Chandra Asri Group, through its the use of new and renewable energy Industry/BKPM on Thursday, 21 August
subsidiary PT Chandra Asri Konsultasi by converting waste into energy 2025, for a program to improve the
(CAK) (now and hereinafter referred sources through RDF (Refuse-Derived competence and partnership of
to as PT Chandra Asri Sentral Solusi Fuel) co-firing. This initiative has been Micro, Small, and Medium Enterprises
(CASS)), provides Shared Service implemented at the coal boiler of (MSMEs). The signing of the agreement
Center (SSC) services to strengthen Chandra Asri Group's Pulo Ampel Site was witnessed by the Minister of
operational efficiency and drive Office. RDF is used as an alternative Investment and Downstream Industry,
sustainable growth for its subsidiaries. fuel for 5% of the boiler's total energy Rosan Roeslani, marking the start of
SSC services include back-office needs, with a utilization volume of the partnership between Chandra Asri
operations: finance, human resources, 60.33 tons of waste in July 2025. From Group and MSMEs owned by people
procurement, customer operations, this figure, the estimated reduction with disabilities from Cilegon and
and information technology. CASS in carbon emissions is 29.63 tons of Bogor who are engaged in the food and
also plans to recruit more than 200 CO2 equivalent. handicraft sectors.
new employees and support the
development of Indonesian talent.
From Transformational Growth to Enduring Strength 37
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
8 SEPTEMBER | SEPTEMBER 10 OKTOBER | OCTOBER 24 OKTOBER | OCTOBER
Progres Pabrik CA-EDC Capai 33% Chandra Asri Group Dorong Chandra Asri Group Akan Akuisisi
CA-EDC Plant Progress Reaches 33% Transformasi Industri Hijau Jaringan SPBU Esso di Singapura
Chandra Asri Group Promotes Green Chandra Asri Group to Acquire Esso Gas
Industry Transformation Station Network in Singapore
Progres Pembangunan pabrik Chlor-
Alkali dan Ethylene Dichloride (Pabrik
CA-EDC) milik Chandra Asri Group Menteri Koordinator Bidang Infra- Chandra Asri Group telah menan-
di Cilegon, Banten, telah mencapai struktur dan Pembangunan Kewilayahan datangani perjanjian jual beli untuk
33%. Kemajuan ini meliputi tahap awal Agus Harimurti Yudhoyono bersama mengakuisisi jaringan stasiun pengisian
pembangunan, seperti perataan lahan, Menteri Investasi/Kepala BKPM Rosan bahan bakar ritel bermerek Esso milik
pemadatan tanah, serta persiapan Roeslani dan Ketua Umum Kamar ExxonMobil di Singapura. Akuisisi ini
konstruksi fasilitas jetty yang akan Dagang dan Industri (Kadin) Indonesia dilakukan melalui special purpose
mendukung distribusi produk, baik Anindya Bakrie mengunjungi booth vehicle di bawah anak usaha yang
untuk pasar domestik maupun Chandra Asri Group di ajang Indonesia dimiliki sepenuhnya oleh Perseroan.
kawasan Asia Tenggara. Pabrik CA- International Sustainability Forum (IISF) Chandra Asri Group akan tetap
EDC akan dikelola oleh PT Chandra Asri 2025 di Jakarta. menggunakan merek Esso, melanjutkan
Alkali (CAA), anak usaha dari Chandra pembelian bahan bakar bermerek dari
Asri Group. Chandra Asri Group menampilkan ExxonMobil, serta mempertahankan
berbagai inisiatif transisi hijau seluruh poin dan kartu loyalitas
The construction progress of the Chlor- dan inovasi ekonomi sirkular yang pelanggan yang ada.
Alkali and Ethylene Dichloride (CA-EDC) mencerminkan komitmen perusahaan
plant owned by Chandra Asri Group in terhadap keberlanjutan. Di antaranya, Chandra Asri Group has signed a sale
Cilegon, Banten, has reached 33%. This program pengolahan limbah plastik and purchase agreement to acquire
progress includes the initial stages of menjadi produk bernilai ekonomi, ExxonMobil's Esso-branded retail
construction, such as land leveling, soil penerapan energi terbarukan, serta fuel station network in Singapore. The
compaction, and preparation for the proyek investasi berkelanjutan. acquisition was carried out through a
construction of a jetty facility that will special purpose vehicle under a wholly-
support product distribution for both Coordinating Minister for Infrastructure owned subsidiary of the Company.
the domestic market and the Southeast and Regional Development Agus Chandra Asri Group will continue to use
Asian region. The CA-EDC plant will Harimurti Yudhoyono, together with the Esso brand, purchase branded fuel
be managed by PT Chandra Asri Investment Minister/Head of the from ExxonMobil, and retain all existing
Alkali (CAA), a subsidiary of Chandra I nve s t m e n t Co o r d i n at i n g B o a r d customer loyalty points and cards.
Asri Group. Rosan Roeslani and Chairman of the
Indonesian Chamber of Commerce
and Industry (Kadin) Anindya Bakrie,
visited Chandra Asri Group booth at the
Indonesia International Sustainability
Forum (IISF) 2025 in Jakarta.
Chandra Asri Group showcased
various green transition initiatives and
circular economy innovations that
reflect the Company's commitment to
sustainability. These include a program
to process plastic waste into products
with economic value, the application
of renewable energy, and sustainable
investment projects.
38 From Transformational Growth to Enduring Strength
Page 39
Ikhtisar Kinerja | Performance Highlights
27 OKTOBER | OCTOBER 10 NOVEMBER | NOVEMBER 17 NOVEMBER | NOVEMBER
Satu Kilometer, Satu Mangrove Chandra Asri Group Jaring Generasi KKR Sediakan Pembiayaan untuk
One Kilometer, One Mangrove Muda melalui GDP Chandra Asri Group
Chandra Asri Group Reaches Out to KKR Provides Financing for Chandra
Youth through GDP Asri Group
Dalam partisipasinya yang ketiga di
Jakarta Running Festival, Chandra
Asri Group menanam 1 (satu) pohon Seiring dengan ekspansi bisnis Chandra Chandra Asri Group memperoleh
mangrove untuk setiap kilometer Asri Group, kebutuhan terhadap pembiayaan khusus senilai US$750
jarak yang ditempuh oleh 33 karyawan pemimpin penerus yang adaptif dan juta dari KKR, yang didanai melalui KKR
peserta dalam ajang Jakarta Running visioner semakin menjadi prioritas. Capital Markets serta didukung oleh
Festival 2025. Menyesuaikan dengan Untuk menjawab kebutuhan tersebut, platform kredit privat dan asuransi
total jarak lari yang ditempuh karyawan, Perseroan meluncurkan Graduate KKR. Dana tersebut akan digunakan
Perseroan menanam 516 pohon Development Program (GDP) sebagai untuk mendorong ekspansi, termasuk
mangrove di kawasan Lembur Mangrove inisiatif strategis dalam mencetak rencana akuisisi jaringan stasiun
Patikang, Pandeglang, Banten. Aksi pemimpin masa depan. Program ini pengisian bahan bakar bermerek Esso
ini merupakan upaya nyata Perseroan menyasar warga negara Indonesia milik ExxonMobil di Singapura. Langkah
dalam meningkatkan penyerapan lulusan baru dengan rekam jejak ini merupakan bagian dari ambisi
karbon alami sekaligus berkontribusi akademik unggul dengan proses Perseroan membangun ekosistem
pada pelestarian ekosistem. rekrutmen perdana yang akan dibuka infrastruktur energi yang lebih
pada semester pertama 2026. terhubung di kawasan.
In its third participation in the Jakarta
Running Festival, Chandra Asri Group As Chandra Asri Group expands its Chandra Asri Group has secured
planted 1 (one) mangrove tree for every businesses, the need for adaptive US$750 million in special financing
kilometer covered by 33 participating and visionary future leaders has from KKR, funded through KKR Capital
employees in the Jakarta Running become a priority. To address this Markets and supported by KKR's private
Festival 2025 event. Based on the need, the Company launched the credit and insurance platforms. The
total distance run by the employees, Graduate Development Program (GDP) funds will be used to drive expansion,
the Company planted 516 mangrove as a strategic initiative to develop including plans to acquire ExxonMobil's
trees in the Lembur Mangrove Patikang future leaders. This program aims at Esso-branded fuel station network
area, Pandeglang, Banten. This initiative Indonesian citizens who are newly in Singapore. This move is part of the
represents the Company's tangible graduated with excellent academic Company's ambition to build a more
contribution to increasing natural records. The initial recruitment process integrated energy infrastructure
carbon absorption while supporting will be opened in the first semester ecosystem in the region.
ecosystem conservation. of 2026.
From Transformational Growth to Enduring Strength 39
Page 40
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Laporan 02
Manajemen
Manajemen Report
Pada tahun 2025, Chandra Asri Group semakin
memperkuat 3 (tiga) lini bisnis utamanya, yakni
solusi energi, kimia, dan infrastruktur dengan prinsip
keberlanjutan. Penerapan strategi bisnis ini tidak
hanya bertujuan jangka pendek, tetapi juga menengah
dan jangka panjang.
By 2025, Chandra Asri Group further strengthened
its three main business lines: energy, chemical, and
infrastructure solutions, based on sustainability
principles. The implementation of this business strategy is
not only aimed at the short term, but also the medium and
long term.
40 From Transformational Growth to Enduring Strength
Page 41
Laporan Manajemen | Manajemen Report From Transformational Growth to Enduring Strength 41
Page 42
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
DJOKO
SUYANTO
Presiden Komisaris
President Commissioner
Dewan Komisaris memandang
bahwa saat ini fundamental
bisnis Chandra Asri Group
semakin kuat. Lini bisnis yang
terdiversifikasi, dari energi,
kimia, hingga infrastruktur
akan menjadi penopang
pertumbuhan usaha Perseroan
yang berkesinambungan.
The Board of Commissioners
believes that Chandra Asri Group's
business fundamentals are currently
growing stronger. Its diversified
business lines, ranging from energy
and chemicals to infrastructure, will
support the Company's sustainable
business growth.
42 From Transformational Growth to Enduring Strength
Page 43
Laporan Manajemen | Manajemen Report
Laporan Dewan Komisaris
Board of Commissioners Report
Pemegang saham dan pemangku kepentingan yang terhormat,
Dear shareholders and stakeholders,
Sebagaimana disampaikan dalam laporan Bank As stated in the World Bank’s Global Economic
Dunia yang berjudul “Global Economic Prospects” Prospects report (June 2025 edition), the global
(edisi Juni 2025), perekonomian global tahun economy in 2025 has faced mounting pressure due to
2025 menghadapi tekanan akibat kebijakan tarif reciprocal tariff policies implemented by United States.
resiprokal yang diberlakukan oleh Amerika Serikat. These measures have led to rising trade barriers and a
Kebijakan tersebut telah mendorong meningkatnya slowdown in export import flows across various regions.
hambatan perdagangan dan memperlambat arus In this context, global uncertainty has intensified amid
ekspor impor di berbagai kawasan. Dalam konteks escalating trade tensions between countries, which
tersebut, ketidakpastian global semakin meningkat may ultimately affect economic growth stability and
seiring eskalasi ketegangan hubungan perdagangan business investment decisions.
antarnegara, yang pada akhirnya berpotensi
memengaruhi stabilitas pertumbuhan ekonomi dan
keputusan investasi dunia usaha.
Tekanan terhadap perekonomian global juga tercermin This pressure on the global economy has also been
pada pergerakan harga-harga komoditas. Dalam reflected in commodity prices movements. According
laporan Bank Dunia “Commodity Markets Outlook” to the World Bank's "Commodity Markets Outlook"
edisi Oktober 2025 disebutkan bahwa perdagangan publication from October 2025, it is noted that
komoditas menghadapi tantangan yang semakin commodity trade is facing increasingly complex
kompleks, termasuk pembatasan perdagangan, challenges, including trade restrictions, rising
meningkatnya ketidakpastian ekonomi, serta faktor economic uncertainty, and climate change factors
perubahan iklim yang memengaruhi sisi pasokan affecting both supply and demand.
dan permintaan.
Perkembangan situasi tersebut telah membuat harga These developments have led to a decline in energy
energi mengalami penurunan sehingga menekan indeks prices, thereby putting downward pressure on the
harga komoditas. Bank Dunia mencatat, indeks harga commodity price index. The World Bank noted that the
komoditas selalu berada di bawah 100 atau mengalami commodity price index consistently remained below
kontraksi sejak Maret hingga September 2025. 100 and suffered a period of contraction from March
to September in 2025.
Tekanan terhadap harga minyak tersebut terjadi karena The pressure on oil prices was driven by oversupply in
kelebihan pasokan di pasar sementara perekonomian the market amid a slowing global economy slowdown.
sedang melambat. Bahkan permintaan Tiongkok In addition, demand from China, one of the world’s
sebagai konsumen utama minyak mentah telah turun largest crude oil consumers, declined sharply, falling
drastis; jauh di bawah kondisi normal seperti periode well below normal conditions seen in the period
2015-2019. spanning 2015 to 2019.
From Transformational Growth to Enduring Strength 43
Page 44
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Berbagai dinamika tersebut menegaskan bahwa These developments underscore that 2025 has been
tahun 2025 merupakan periode yang sarat tantangan a period marked by significant challenges, as well
sekaligus ujian ketahanan bagi pelaku usaha, khususnya as a test of resilience for businesses—particularly in
di sektor yang sangat dipengaruhi oleh volatilitas sectors highly exposed to commodity price volatility
harga komoditas dan ketidakpastian perdagangan and global trade uncertainty. In such an environment,
global. Dalam situasi ini, hanya perusahaan dengan only companies with strong fundamentals, clear
fondasi kuat, arah strategis yang jelas, dan disiplin strategic direction, and disciplined execution are able
eksekusi tinggi yang mampu menjaga kinerja sekaligus to sustain performance while simultaneously creating
menciptakan peluang pertumbuhan baru. new growth opportunities.
Di tengah tekanan dan ketidakpastian tersebut, Dewan Amid such pressures and uncertainties, the Board of
Komisaris menilai bahwa Perseroan tidak hanya mampu Commissioners believes that the Company has not only
mempertahankan stabilitas tetapi juga menunjukkan been able to maintain stability but has also demonstrated
ketangguhan dan keberanian dalam mengambil resilience and decisiveness in taking strategic actions.
langkah strategis. Respons yang diambil mencerminkan The measures undertaken reflect a well-considered long-
visi jangka panjang yang terukur dan komitmen untuk term vision and a strong commitment to continuously
terus memperkuat daya saing. strengthening competitiveness.
Dalam pandangan Dewan Komisaris, tahun 2025 In the view of the Board of Commissioners, 2025
memiliki makna sangat penting bagi Perseroan. Chandra holds significant importance for the Company.
Asri Group semakin memantapkan posisi sebagai Chandra Asri Group has further solidify its position
perusahaan solusi energi, kimia, dan infrastruktur as a leading energy, chemical, and infrastructure
terkemuka di Asia Tenggara. Di tengah dinamika dan solutions company in Southeast Asia. Despite all the
ketidakpastian perekonomian global, Dewan Komisaris dynamics and uncertainty of the global economy at
menilai Perseroan mampu mengeksekusi aksi korporasi the time, the Board of Commissioners remains of the
melalui akuisisi maupun diversifikasi yang memperkuat view that the Company's ability to execute corporate
fondasi pertumbuhan ekonomi jangka panjang. actions through acquisitions and diversification
was able to strengthen its foundation for long-term
economic growth.
Di sektor energi dan kimia, akuisisi Aster Chemicals In the energy and chemical sector, the acquisition of
and Energy Pte. Ltd. (Aster) bersama mitra strategis Aster Chemicals and Energy Pte. Ltd. (Aster) with its
memperkuat posisi Perseroan dalam mendukung strategic partner, has strengthened the Company's
ketahanan energi nasional serta pemenuhan produk position in supporting national energy security and
kimia utama. Akuisisi jaringan SPBU Esso di Singapura the supply of key chemical products. The acquisition
pada awal 2026 juga menjadi bagian dari strategi of the Esso retail fuel network in Singapore in early
pengembangan infrastruktur terintegrasi di kawasan. 2026 also part of the Company’s strategy to develop
an integrated infrastructure platform in the region.
Pengembangan pabrik Chlor-Alkali dan Ethylene The development of Chlor-Alkali dan Ethylene
Dichloride (CA-EDC) oleh anak entitas usaha yaitu PT Dichloride (CA-EDC) plant by the Company’s subsidiary,
Chandra Asri Alkali mencatat progres pembangunan PT Chandra Asri Alkali, has reached 45% construction
sebesar 45% dan telah ditetapkan sebagai Proyek progress and has been designated as a National
Strategis Nasional (PSN), mencerminkan peran penting Strategic Project (PSN), reflecting the Company's
Perseroan dalam mendukung agenda industrialisasi dan critical role in supporting the national industrialization
ekonomi nasional. Selain itu, melalui Aster, Perseroan and economic agenda. Through Aster, the Company
memperluas portofolio kimia hilir dengan akuisisi has also expanded its downstream chemical portfolio
fasilitas High-Density Polyethylene di Singapura yang with the acquisition of a High-Density Polyethylene
akan terintegrasi penuh ke dalam operasional Aster. facility in Singapore, which will be fully integrated into
Aster’s operations.
44 From Transformational Growth to Enduring Strength
Page 45
Laporan Manajemen | Manajemen Report
Sementara itu, di sektor infrastruktur, Perseroan Meanwhile, in the infrastructure sector, the Company
mengukuhkan integrasi aset melalui PT Chandra Daya has strengthened its asset integration through PT
Investasi Tbk (CDI) sebagai platform pengembangan Chandra Daya Investasi Tbk (CDI) as a platform for
solusi infrastruktur terintegrasi. Penguatan permodalan developing integrated infrastructure solutions.
CDI dilakukan melalui penyertaan modal bersama CDI's capital strengthening was achieved through
mitra strategis serta keberhasilan penawaran umum equity participation alongside strategic partners as
perdana saham (IPO). Langkah ini memperluas well as the successful completion of its initial public
akses pendanaan, mendukung ekspansi usaha, dan offering (IPO). These initiatives have broadened
memperkuat ekosistem bisnis infrastruktur Perseroan. access to funding, supported business expansion
and strengthened the Company's infrastructure
business ecosystem.
Dewan Komisaris menilai bahwa fokus strategis The Board of Commissioners believes that the
Perseroan pada penguatan kapabilitas energi, Company's strategic focus on strengthening its
kimia, dan infrastruktur telah berada pada jalur yang energy, chemical, and infrastructure capabilities is on
tepat untuk menciptakan nilai jangka panjang yang the right track to create sustainable long-term value for
berkelanjutan bagi seluruh pemangku kepentingan. all stakeholders.
PENILAIAN KINERJA DIREKSI BOARD OF DIRECTORS' PERFORMANCE
ASSESSMENT
Penilaian terhadap jalannya kegiatan usaha Perseroan The Board of Commissioners is required to assess
merupakan bagian dari tanggung jawab Dewan the Company's business operations, as mandated
Komisaris sesuai peraturan perundang-undangan yang by applicable laws and regulations that include Law
berlaku. Di antaranya, seperti tertuang dalam Undang- Number 40 of 2007 concerning Limited Liability
Undang Nomor 40 Tahun 2007 tentang Perseroan Companies and Financial Services Authority
Terbatas dan Peraturan Otoritas Jasa Keuangan (POJK) Regulation (POJK) No. 33/POJK.04/2014 concerning
No. 33/POJK.04/2014 tentang Direksi dan Dewan the Board of Directors and Board of Commissioners
Komisaris Emiten atau Perusahaan Publik. Berlandaskan of Issuers or Public Companies. On the basis of these
regulasi tersebut, Dewan Komisaris menjalankan fungsi regulations, the Board of Commissioners is tasked
pengawasan terhadap strategi dan kebijakan Direksi, with overseeing the Board of Directors' strategies and
sekaligus memberikan nasihat yang diperlukan guna policies, while also providing them advice as needed
memastikan keberlanjutan usaha dan penerapan tata to ensure business sustainability and good corporate
kelola perusahaan yang baik. governance implementation.
Dalam penilaian Dewan Komisaris, strategi dan kebijakan Based on its assessment, the Board of Commissioners
strategis yang diimplementasikan Direksi dalam believe that the strategies and policies the Board of
mengelola Perseroan telah memberikan hasil yang baik. Directors implemented has yielded positive results for
Sepanjang tahun 2025, fundamental bisnis Chandra the Company. Throughout 2025, Chandra Asri Group's
Asri Group semakin menguat, didukung oleh portofolio business fundamentals continued to strengthen thanks
usaha yang terdiversifikasi, dari energi, kimia, hingga to the support of a diversified business portfolio that
infrastruktur yang menjadi penopang pertumbuhan usaha spans from energy and chemicals to infrastructure
Perseroan yang berkesinambungan. which underpins the Company's sustainable business
growth.
Apalagi di awal tahun 2025, Perseroan berhasil Moreover, in early 2025, the Company successfully
merampungkan akuisisi kepemilikan Shell Singapore completed its acquisition of Shell Singapore Pte. Ltd.
Pte. Ltd. (SSPL) di Shell Energy and Chemicals Park (SSPL) in the Shell Energy and Chemicals Park (SECP),
(SECP) yang kini menjadi Aster Chemicals and Energy which has now been renamed to Aster Chemicals and
Pte. Ltd. (Aster). Akuisisi ini dilakukan melalui CAPGC Energy Pte. Ltd. (Aster). This acquisition was carried
Pte. Ltd., perusahaan patungan antara Chandra Asri out through CAPGC Pte. Ltd., a joint venture between
Capital Pte. Ltd., anak usaha Chandra Asri Group, dan Chandra Asri Capital Pte. Ltd., a subsidiary of Chandra
From Transformational Growth to Enduring Strength 45
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Glencore Asian Holdings Pte. Ltd., yaitu anak usaha Asri Group, and Glencore Asian Holdings Pte. Ltd., a
Glencore. Aksi korporasi ini secara signifikan dapat subsidiary of Glencore. This corporate action served to
memperluas jejak strategis Perseroan di industri energi significantly expand the Company's strategic footprint
dan kimia regional. in the regional energy and chemical industries.
Kawasan pengolahan energi dan kimia yang diakuisisi The acquired energy and chemical processing complex
tersebut mencakup kilang dengan kapasitas includes a refinery with a processing capacity of
pengolahan 237.000 barel minyak mentah per hari, 237,000 barrels of crude oil per day, an Ethylene
Ethylene Cracker berkapasitas 1,1 juta metrik ton per Cracker with a capacity of 1.1 million metric tons per
tahun di Pulau Bukom, serta aset kimia hilir di Pulau year on Bukom Island, as well as downstream chemical
Jurong. Keberadaan aset-aset ini memperkuat posisi assets on Jurong Island. The presence of these assets
Perseroan dalam mendukung ketahanan energi strengthens the Company's position in supporting
nasional serta pengembangan industri kimia bernilai national energy security and the development of a
tambah. value-added chemical industry.
Selain itu, melalui Aster, Perseroan juga menuntaskan It was also through Aster that the Company was also
akuisisi 100% saham Chevron Phillips Singapore able to complete its acquisition of 100% of Chevron
Chemicals Pte. Ltd. (CPSC). Akuisisi tersebut Phillips Singapore Chemicals Pte. Ltd. (CPSC). This
memperkuat strategi Aster untuk memperluas acquisition further strengthened Aster's strategy and
kapabilitas perusahaan di bidang kimia terintegrasi, enabled it to expand the Company's capabilities in
dengan fasilitas manufaktur High-Density Polyethylene integrated chemicals thanks to its 400,000 tons per
(HDPE) berkapasitas 400.000 ton per tahun di Pulau year High-Density Polyethylene (HDPE) manufacturing
Jurong. Di bawah kepemilikan Aster, CPSC berganti facility on Jurong Island. Under Aster's ownership,
nama menjadi Aster Polymer Solutions Pte. Ltd. dan CPSC has been renamed Aster Polymer Solutions Pte.
terintegrasi sepenuhnya ke dalam Aster. Ltd. and be fully integrated into Aster.
Pada awal tahun 2026, Perseroan juga menyelesaikan In early 2026, the Company also completed its
akuisisi jaringan Stasiun Pengisian Bahan Bakar Umum acquisition of an Esso-branded retail service stations
(SPBU) merek Esso di Singapura melalui entitas khusus network in Singapore through a special purpose entity
di bawah anak usaha yang dimiliki sepenuhnya oleh under the Company's wholly-owned subsidiary. This
Perseroan. Akuisisi ini merupakan bagian dari strategi acquisition was part of Aster's long-term growth
pertumbuhan jangka panjang untuk membangun strategy to build an integrated energy infrastructure
ekosistem infrastruktur energi yang terintegrasi serta ecosystem and expand the Company's portfolio
memperluas portofolio solusi energi dan mobilitas of energy and mobility solutions in Singapore and
Perseroan di Singapura dan kawasan Asia Tenggara. Southeast Asia.
Di sektor kimia domestik, pembangunan pabrik Chlor- In the domestic chemical sector, the Company's
Alkali dan Ethylene Dichloride (CA-EDC) telah mencapai construction of the Chlor-Alkali and Ethylene Dichloride
45%. Proyek fase pertama ini mencakup fasilitas (CA-EDC) plant reached 45% completion. The first
produksi soda kaustik padat sebesar 400.000 ton per phase of this project included a solid caustic soda
tahun serta 500.000 ton Ethylene Dichloride per tahun. production facility with a capacity of 400,000 tons per
Kehadiran pabrik ini diharapkan dapat mengurangi year and 500,000 tons of Ethylene Dichloride per year.
ketergantungan terhadap impor bahan kimia strategis The presence of this plant is designed to reduce the
serta memberikan kontribusi devisa mencapai Rp5 nation's dependence on imports of strategic chemicals
triliun per tahun. Selain itu, substitusi impor soda kaustik and contribute up to Rp5 trillion in foreign exchange
juga diperkirakan mampu memberikan penghematan annually. Furthermore, import substitution of caustic
hingga Rp4,9 triliun per tahun. soda is estimated to generate savings of up to Rp4.9
trillion per year.
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Proyek CA-EDC ini sangat penting, karena pemerintah The CA-EDC project is crucial, as the government
telah memasukkannya sebagai salah satu Proyek has categorized it as a National Strategic Project, as
Strategis Nasional. Keputusan tersebut tertuang dalam stipulated in Presidential Regulation (Perpres) Number
Peraturan Presiden (Perpres) Nomor 12 Tahun 2025 12 of 2025 concerning the 2025-2029 National
tentang Rencana Pembangunan Jangka Menengah Medium-Term Development Plan.
Nasional Tahun 2025-2029.
Perseroan juga mengukuhkan integrasi aset The Company has also strengthened its infrastructure
infrastruktur melalui PT Chandra Daya Investasi Tbk asset integration through PT Chandra Daya Investasi
(CDI) guna memperkuat kapabilitas infrastruktur dan Tbk (CDI) to strengthen its overall infrastructure
mendukung ekspansi jangka panjang. Penguatan capabilities and support long-term expansion.
permodalan dilakukan melalui penyertaan modal This capital strengthening process was carried out
Chandra Asri Group bersama Electricity Generating through a joint equity participation of Chandra Asri
Public Company Limited (EGCO Group) sebesar Group with Electricity Generating Public Company
US$185 juta, serta melalui penawaran umum perdana Limited (EGCO Group) in an endeavor that totaled in
(IPO) CDI di Bursa Efek Indonesia yang menghimpun at US$185 million. It was also carried out through CDI
dana Rp2,37 triliun. Dana tersebut dialokasikan untuk initial public offering (IPO) on the Indonesia Stock
memperkuat bisnis inti di sektor kepelabuhanan dan Exchange, which raised Rp2.37 trillion. These funds
penyimpanan serta mendukung ekspansi logistik. were allocated to strengthen the Company's core
business in the ports & storage sectors as well as to
support logistics expansion.
Beragam pencapaian usaha yang berhasil direalisasikan The Company's various business achievements during
pada tahun buku merupakan kesinambungan dari the year 2025 represent a continuation of strategies and
strategi dan kebijakan strategis yang dijalankan sejak policies it implemented in previous years. The Company
tahun-tahun sebelumnya dengan tetap memperhatikan has done all of this while adhering to the principles of
prinsip tata kelola perusahaan yang baik dan good corporate governance and risk management.
manajemen risiko. Dewan Komisaris memberikan Accordingly, the Board of Commissioners would like to
apresiasi atas kinerja yang telah terealisasi dengan express its appreciation for the Company's excellent
sangat baik hingga tahun buku 2025. performance throughout 2025.
Dewan Komisaris berpandangan, pencapaian yang The Board of Commissioners believes that the
telah diraih pada tahun 2025 akan membuka peluang achievements the Company made in 2025 will open
pertumbuhan usaha Perseroan ke depan. Karena up opportunities for future business growth. As such,
itu, Dewan Komisaris akan memberikan dukungan the Board of Commissioners will continue to provide
sepenuhnya kepada Manajemen, sehingga menjadikan its full support to the Company's Management so that
Perseroan sebagai perusahaan solusi energi, kimia, dan it can establish itself as a leading energy, chemical, and
infrastruktur terkemuka di Asia Tenggara. infrastructure solutions company in Southeast Asia.
PENGAWASAN TERHADAP PERUMUSAN DAN SUPERVISION OVER STRATEGY
IMPLEMENTASI STRATEGI FORMULATION AND IMPLEMENTATION
Dalam melaksanakan fungsi pengawasan, mekanisme The Board of Commissioners' supervisory function
yang diterapkan oleh Dewan Komisaris, antara lain sees it implementing mechanisms that include joint
melalui rapat gabungan bersama Direksi, maupun meetings with the Board of Directors that it holds at
mekanisme lainnya. Terkait dengan rapat gabungan, least once every four months.
Dewan Komisaris melaksanakannya minimal 1 (satu) kali
dalam 4 (empat) bulan.
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Pada tahun buku 2025, Dewan Komisaris telah Throughout 2025 alone, the Board of Commissioners
melaksanakan rapat gabungan Dewan Komisaris held 4 (four) joint meetings of the Board of
dan Direksi sebanyak 4 (empat) kali. Di antara Commissioners and Board of Directors. Among the
pembahasannya adalah terkait dengan laporan status topics discussed were reports on the status of ongoing
perkembangan proyek berjalan, performa Perseroan projects, the Company's quarterly performance, and
teriwulanan, dan persetujuan anggaran 2026. Melalui the approval of the 2026 budget. It was through these
rapat gabungan tersebut, Dewan Komisaris memiliki joint meetings that the Board of Commissioners had
kesempatan untuk menyampaikan hasil pengawasan the opportunity to convey the results of its supervision
kepada Direksi. to the Board of Directors.
Dalam menjalankan kegiatan pengawasan dimaksud, Helping the Board of Commissioners in carrying
Dewan Komisaris juga dibantu oleh komite yang berada out these supervisory activities is its subordinate
di bawahnya. Di antara komite tersebut adalah Komite committees that include the Audit Committee, which
Audit, yang turut memberikan pendapat profesional provides professional and independent opinions to
dan independen kepada Dewan Komisaris terhadap the Board of Commissioners on reports or matters
laporan atau hal-hal yang disampaikan oleh Direksi. submitted by the Board of Directors. This committee
Komite juga membantu Dewan Komisaris dalam also assists the Board of Commissioners in identifying
mengidentifikasi hal-hal yang memerlukan perhatian matters requiring their attention and with carrying out
Komisaris, serta melaksanakan tugas-tugas lain yang other tasks related to the Board of Commissioners'
berkaitan dengan tugas Dewan Komisaris. duties.
Setelah melalui berbagai pertimbangan serta Having analyzed and considered the various
memperhatikan hasil yang dicapai, untuk tahun results that the Company has yielded throughout
buku 2025, Dewan Komisaris berpandangan bahwa 2025, the Board of Commissioners is of the view
perumusan serta implementasi strategi yang diterapkan that the Management's strategy formulation and
oleh Manajemen telah berjalan dengan baik. Penetapan implementation was a success. The Company's
kebijakan strategis yang direalisasikan sepanjang strategic policy implementation throughout the fiscal
tahun buku telah terbukti menghasilkan kinerja usaha year has proven to lead to strong business performance
yang baik bagi Perseroan. for the Company.
Dewan Komisaris berharap kebijakan dalam memitigasi The Board of Commissioners hopes that the
potensi risiko yang sudah baik selama ini terus Company's policies for mitigating potential risks, all
disesuaikan agar dapat mengantisipasi perkembangan of which have been effective so far, will continue to be
yang mungkin terjadi. Untuk mewujudkan hal itu, demi adjusted to anticipate potential future developments.
merawat kebaikan Perseroan dan para pemangku In order to achieve this and safeguard the well-being
kepentingan khususnya masyarakat sekitar wilayah of the Company and its stakeholders, particularly
operasi, Dewan Komisaris akan memantau prosesnya, the well-being of the communities surrounding its
sebagai bagian dari pelaksanaan fungsi pengawasan. operational areas, the Board of Commissioners will
continue to monitor this entire process as part of its
oversight function.
PANDANGAN TERHADAP PROSPEK USAHA VIEW ON BUSINESS PROSPECTS
Dewan Komisaris telah mempelajari prospek usaha The Board of Commissioners has studied the Board
yang disusun oleh Direksi untuk tahun buku 2026. Dalam of Directors' business prospects report for 2026,
dokumen tersebut, Direksi tidak hanya menyampaikan through which the Board of Directors not only outlines
target yang akan dicapai oleh Chandra Asri Group, Chandra Asri Group's targets, but has also includes
tetapi juga disertakan dengan berbagai pertimbangan. various considerations; including those related to
Di antaranya, terkait dengan manajemen risiko. risk management.
Prospek usaha tersebut juga telah memperhatikan These business prospects also take into account
kondisi perekonomian nasional, yang ditargetkan oleh the nation's economic conditions, which include
pemerintah akan tumbuh 5,4% seperti tertuang dalam the government establishing a 5.4% growth target
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Anggaran Pendapatan dan Belanja Negara (APBN) as stipulated in its 2026 State Budget (APBN).
2026. Optimisme pemerintah itu didukung oleh asumsi The government's optimism is supported by the
bahwa perekonomian Indonesia memiliki fundamental assumption that the Indonesian economy has strong
kuat, yang didukung oleh terjaganya konsumsi fundamentals that will continue to maintain domestic
domestik, investasi, dan ekspor yang tumbuh positif. consumption, investment, and positive export growth
in the coming year.
Bagi Chandra Asri Group, pergerakan kondisi For Chandra Asri Group, these positive domestic
perekonomian di dalam negeri yang positif akan sangat economic conditions will significantly support the
mendukung kinerja Perseroan yang fokus pada pasar Company's performance as it focuses on the domestic
domestik. Untuk itu, Perseroan akan terus menjaga market. Accordingly, the Company will continue
operational excellence, terutama untuk menjaga to maintain operational excellence, particularly
keandalan pabrik agar proses produksi berjalan as a way to ensure plant reliability and smooth
dengan baik. production processes.
Program improvement ini sangat penting karena This improvement program is particularly crucial,
meningkatkan proses operasional, baik secara hard as it serves to enhance the Company's operational
skill maupun soft skill. Di antara program utama yang processes, whether in terms of hard or soft skills within
dijalankan adalah peningkatan kompetensi Sumber the operations. The key programs it plans to implement
Daya Manusia (SDM) di operasional pabrik, tata kelola towards this end are enhancing the competency
produksi, serta penajaman pada pola pikir (mindset) of Human Resources (HR) in plant operations,
SDM dalam tanggung jawab di lingkungan produksi. production governance, and enhancing HR mindsets
when it comes to their responsibilities within the
production environment.
Dewan Komisaris menilai, beragam pertimbangan dan The Board of Commissioners believes that the various
target usaha yang telah disusun Direksi menunjukkan considerations and business targets the Board of
bahwa prospek usaha Chandra Asri Group akan Directors has established indicate that Chandra Asri
sangat baik ke depan. Untuk itu, Dewan Komisaris Group's business prospects will be very positive
akan memberikan dukungan agar seluruh target yang in the future. As such, the Board of Commissioners
telah ditetapkan dapat tercapai, sehingga peluang will continue to provide its support to ensure the
Perseroan menjadi perusahaan solusi energi, kimia, dan achievement of all the Company's established targets
infrastruktur terkemuka di Asia Tenggara semakin nyata. and to help it reach its potential to become a leading
energy, chemical, and infrastructure solutions company
in Southeast Asia.
PENERAPAN TATA KELOLA PERUSAHAAN CORPORATE GOVERNANCE IMPLEMENTATION
Penerapan Tata Kelola Perusahaan yang Baik atau Good Corporate Governance (GCG) implementation
Good Corporate Governance (GCG) di lingkungan within Chandra Asri Group takes sustainability into
Chandra Asri Group telah mempertimbangkan aspek account. This can be seen demonstrated through
keberlanjutan. Hal itu, antara lain ditunjukkan melalui efforts such as the implementation of standards issued
penerapan standar yang dikeluarkan oleh Komite by the National Committee for Governance Policy
Nasional Kebijakan Governansi (KNKG) seperti tertuang (KNKG), as outlined in their 2021 General Guidelines
dalam Pedoman Umum Governansi Korporat (PUGKI) for Corporate Governance (PUGKI). These provisions
2021. Dalam ketentuan tersebut, ada 4 (empat) pilar have identified four pillars of corporate governance: (1)
tata kelola atau governansi korporat yang mencakup: ethical behavior; (2) accountability; (3) transparency;
(1) perilaku beretika; (2) akuntabilitas; (3) transparansi; and (4) sustainability.
dan (4) keberlanjutan.
D e n g a n d e m i k i a n , Pe r s e r o a n t i d a k h a nya The Company not only adheres to these laws and
berpedoman pada peraturan perundang-undangan regulations when it implements GCG principles. It
dalam menerapkan prinsip-prinsip GCG, tetapi also utilizes best practices in the business world as its
From Transformational Growth to Enduring Strength 49
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk menjadikan praktik terbaik di dunia usaha sebagai guiding principles. In the Board of Commissioners' view, pedoman. Dalam pandangan Dewan Komisaris, these commitments and initiatives are excellent means komitmen dan inisiatif tersebut sangat baik untuk for supporting the Company's sustainable business mendukung pertumbuhan usaha Perseroan secara growth and for increasing stakeholder benefits. berkesinambungan serta meningkatkan manfaat bagi para pemangku kepentingan. Selaras dengan penerapan GCG yang terus Chandra Asri Group has also continuously assessed berkembang di lingkungan Perseroan, Chandra Asri its risk management implementation in a way that is in Group juga senantiasa melakukan penilaian terhadap line with the Company's evolving GCG implementation. pelaksanaan manajemen risiko. Bagi Dewan Komisaris, For the Board of Commissioners, this task marks a hal ini sangat penting untuk mendukung berbagai crucial aspect for supporting the Company's various target usaha yang telah ditetapkan. established business targets. Karena itu, Dewan Komisaris bersama Direksi selalu Accordingly, the Board of Commissioners works meninjau sistem dan kebijakan manajemen risiko together with the Board of Directors to regularly review secara berkala untuk disesuaikan dengan keadaan di the Company's risk management system and policies to lingkungan usaha. Dalam menjalankan operasi, risiko- ensure that they are in line with the prevailing business risiko diatur secara hati-hati guna menghindari potensi environment. All risks are carefully managed during kerugian bagi Perseroan. operations to avoid potential losses for the Company. Chandra Asri Group juga melibatkan karyawan untuk Chandra Asri Group also involves employees to turut berkontribusi dalam penerapan manajemen contribute to risk management implementation and risiko serta memberikan masukan yang penting providing crucial input for decision-making. As such, dalam pengambilan keputusan. Dengan demikian, Management and all employees are committed to Manajemen beserta seluruh karyawan berkomitmen implementing risk management. untuk mengimplementasikan manajemen risiko. Karena itu, Dewan Komisaris menilai, pelaksanaan Because of all of this, the Board of Commissioners is of GCG di lingkungan Perseroan pada tahun buku 2025 the view that GCG implementation within the Company sudah sangat baik. Dewan Komisaris akan terus menjadi in 2025 was very good. The Board of Commissioners will bagian tak terpisahkan dalam implementasi prinsip- continue to serve as an integral part of implementing prinsip GCG serta pengembangannya. GCG principles and developing them. PERUBAHAN KOMPOSISI DEWAN BOARD OF COMMISSIONERS KOMISARIS DAN ALASANNYA COMPOSITIONAL CHANGES AND REASONING Pada tahun 2025 telah terjadi perubahan komposisi The year 2025 saw changes to the Board of Dewan Komisaris, seperti ditetapkan melalui keputusan Commissioners' composition, as stipulated within Rapat Umum Pemegang Saham (RUPS) tanggal 11 the resolutions of a General Meeting of Shareholders Juni 2025. Perubahan tersebut terjadi karena adanya (GMS) held on 11 June 2025. The changes occurred due pengunduran diri anggota 2 (dua) orang komisaris, to the resignation of two commissioners: Chantanida yakni Chantanida Sarigaphuti dan Suracha Udomsak. Sarigaphuti and Suracha Udomsak. Chandra Asri Group mengucapkan terima kasih atas Chandra Asri Group would like to express its gratitude jasa-jasa yang telah diberikan kepada Perseroan for the services these individuals have rendered to the selama masa jabatannya. Selain itu, kepada keduanya Company during their terms of office. Additionally, juga diberikan pelunasan dan pembebasan tanggung both individuals have been granted full release and jawab sepenuhnya (Volledig Acquit et de Charge). discharge (Volledig Acquit et de Charge). 50 From Transformational Growth to Enduring Strength
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APRESIASI APPRECIATION
Dewan Komisaris memberikan apresiasi kepada Direksi The Board of Commissioners would like to express
dan jajaran organisasi atas pencapaian kinerja usaha its appreciation to the Board of Directors and the
Chandra Asri Group sepanjang tahun buku 2025. entire organization for their work in helping Chandra
Strategi ekspansi dan diversifikasi yang diterapkan Asri Group achieve all of its business performance
secara terukur dan terarah, telah menghasilkan kinerja results throughout 2025. The Company's measured
Perseroan yang lebih baik, karena fundamental bisnis and targeted implementation of its expansion and
Chandra Asri Group semakin kokoh. diversification strategies has resulted in improved
performance, and has also resulted in stronger business
fundamentals for Chandra Asri Group.
Dewan Komisaris juga menyampaikan apresiasi The Board of Commissioners would also like to express
kepada para Pemegang Saham yang telah memberikan its appreciation to the Company's Shareholders
kepercayaan dan arahan kepada Dewan Komisaris that have entrusted and directed the Board of
dalam menjalankan tugas dan fungsinya. Begitu pun Commissioners as it carried out its duties and
dengan Regulator yang telah ikut mengawasi kegiatan functions. It also would like to express its appreciation
usaha Perseroan serta memberikan bimbingan kepada to Regulators who have overseen the Company's
Perseroan dari aspek kepatuhan. business activities and provided guidance to the
Company on compliance aspects.
Dewan Komisaris mengucapkan terima kasih yang The Board of Commissioners would finally like to
setinggi-tingginya kepada seluruh mitra kerja express its deepest gratitude to all of the Company's
Perseroan atas kerja samanya yang telah terjalin. business partners for their cooperation. We hope
Semoga apa yang sudah terjalin dengan baik dapat that our existing good relationship can continue to be
terus ditingkatkan di masa-masa yang akan datang. improved in the future.
Atas Nama Direksi PT Chandra Asri Pacific Tbk
On Behalf of the Board of Directors of PT Chandra Asri Pacific Tbk
DJOKO SUYANTO
Presiden Komisaris
President Commissioner
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ERWIN
CIPUTRA
Presiden Direktur
President Director
Pada tahun 2025, Chandra Asri
Group berhasil mendorong
pertumbuhan bisnis secara
transformatif melalui
konsolidasi 3 (tiga) lini bisnis
utama, yakni solusi energi,
kimia, dan infrastruktur.
In 2025, Chandra Asri Group
successfully drove transformative
business growth through the
consolidation of three main business
lines namely energy, chemical, and
infrastructure solutions.
52 From Transformational Growth to Enduring Strength
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Laporan Manajemen | Manajemen Report
Laporan Direksi
Report from the Board of Directors
Pemegang saham dan pemangku kepentingan yang terhormat,
Dear shareholders and stakeholders,
Tahun fiskal 2025 berlangsung di tengah kalibrasi Fiscal year 2025 unfolded against a backdrop of global
ulang ekonomi global. PT Chandra Asri Pacific Tbk economic recalibration. PT Chandra Asri Pacific Tbk
(“Chandra Asri Group” atau “Perseroan”) menavigasi (“Chandra Asri Group” or the "the Company") navigated
lingkungan yang dibentuk oleh pergeseran kebijakan, an environment shaped by policy shifts, evolving
dinamika perdagangan yang berkembang, dan trade dynamics, and persistent market uncertainty. As
ketidakpastian pasar yang terus-menerus. Sejalan highlighted in the World Bank’s publication “Economic
dengan penilaian Bank Dunia dalam artikel “Economic growth in 2025 has defied the gloomy expectations”,
growth in 2025 has defied the gloomy expectations”, the year 2025 was a highly dynamic period for the
tahun 2025 merupakan periode yang sangat dinamis global economy. Significant shifts began to unfold
bagi perekonomian global. Perubahan signifikan in April 2025 when the United States implemented
mulai terjadi sejak April 2025, ketika Amerika Serikat reciprocal tariff policies, which subsequently triggered
menetapkan kebijakan tarif resiprokal yang kemudian heightened global trade tensions, as highlighted in the
memicu meningkatnya ketegangan perdagangan World Bank publication issued on 2 December 2025.
global, sebagaimana diungkapkan dalam publikasi
Bank Dunia yang diterbitkan pada 2 Desember 2025.
Tekanan terhadap perekonomian global juga Pressure on the global economy was further intensified
diperkuat oleh penurunan harga minyak jenis Brent by a decline in Brent crude oil price, which fell by
yang mencapai sekitar 12% pada awal tahun 2025, approximately 12% in early 2025, as reported in the
sebagaimana tercantum dalam laporan Bank Dunia World Bank’s "Commodity Outlook 2025". This trend
berjudul “Commodity Outlook 2025”. Tren ini didorong was driven by ample supply in the face of weakening
oleh pasokan yang relatif melimpah di tengah global demand. Nevertheless, in its official statement
pelemahan permintaan global. Namun demikian, Bank titled “Global Economy Shows Resilience Amid Historic
Dunia melalui pernyataan resminya yang berjudul Trade and Policy Uncertainty” released in January
"Global Economy Show Resilience Amid Historic 2026, the World Bank noted that the global economy
Trade, Policy Uncertainty” di Januari 2026 menilai continued to demonstrate solid resilience in the face
bahwa perekonomian global tetap menunjukkan of such uncertainties. Amid these highly dynamic
tingkat ketahanan yang solid dalam menghadapi conditions, global economic growth was projected
ketidakpastian tersebut. Dalam kondisi sangat dinamis to reach 2.7%, slightly moderating from 2.8% in the
ini, pertumbuhan ekonomi global diperkirakan tetap previous year.
mampu menyentuh 2,7%, meskipun sedikit melambat
dibandingkan tahun sebelumnya yang mencapai 2,8%.
Dinamika global tersebut turut memberikan dampak The global dynamics also affected the domestic
terhadap perekonomian dan sektor industri di dalam economy and industrial sector. Although Indonesia’s
negeri. Meskipun perekonomian Indonesia sepanjang economy throughout 2025 demonstrated resilience,
2025 menunjukkan ketahanan dengan pertumbuhan recording growth of approximately 5.04% year-on-
sekitar 5,04% (year-on-year) pada triwulan III-2025 year in the third quarter of 2025 based on data from
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berdasarkan data dari Badan Pusat Statistik (BPS), Statistics Indonesia (BPS), external pressures were
tekanan eksternal yang masuk dirasakan oleh industri nonetheless felt across manufacturing sector. BPS
manufaktur. BPS mencatat bahwa pertumbuhan reported that non-oil and gas manufacturing grew
industri pengolahan non-migas pada periode tersebut by approximately 5.58% year-on-year during the
mencapai sekitar 5,58% (year-on-year); melebihi same period, exceeding national economic growth
pertumbuhan nasional dan menunjukkan peran and underscoring the sector’s important role in
penting sektor ini dalam menopang perekonomian. supporting the economy. However, challenges in
Namun demikian, tantangan di beberapa subsektor several subsectors continued, including chemical and
tetap menjadi catatan, termasuk manufaktur berbasis petrochemical-based manufacturing, which continued
bahan kimia dan petrokimia yang masih menghadapi to face margin pressures, imbalances between
tekanan margin, ketidakseimbangan antara pasokan domestic supply and demand, as well as intense
dan permintaan domestik, serta kompetisi global. global competition.
Tekanan tersebut semakin terasa pada tingkat The pressure was increasingly felt at the operational
operasional industri petrokimia nasional. Struktur biaya level of the Indonesia’s petrochemical industry.
produksi domestik masih relatif tinggi, antara lain akibat Domestic production cost structures remained
ketergantungan pada bahan baku Naphtha impor. relatively high, partly due to reliance on imported
Sementara sejumlah produsen di negara lain memiliki Naphtha as a key feedstock, while producers in
akses terhadap bahan baku dengan harga yang lebih several other countries benefited from access to
kompetitif. Di sisi lain, pelemahan permintaan domestik more competitively priced raw materials. On the
turut berdampak pada tingkat utilisasi fasilitas produksi other side, weakening domestic demand affected
Perseroan, seiring dengan pergeseran sebagian the Company’s production facility utilization rates, as
konsumen ke produk impor. Kondisi ini diperberat oleh some customers shifted toward imported products.
meningkatnya persaingan dengan produk impor yang This situation was further exacerbated by intensifying
ditawarkan pada harga rendah; dengan selisih sekitar competition from imported products offered at lower
10-20% dibandingkan dengan produk domestik. prices, with price gap of approximately 10-20%
Akibatnya, kondisi ini memberikan tekanan tambahan compared to domestic products. Consequently, these
terhadap margin dan kinerja operasional industri conditions placed additional pressure on margins and
petrokimia nasional. the overall operational performance of the national
petrochemical industry.
Menghadapi dinamika tersebut, Manajemen In response to these dynamics, the Management of
Chandra Asri Group telah menyiapkan dan Chandra Asri Group has formulated and implemented
mengimplementasikan strategi yang berfokus pada strategies focused on sustaining the Company’s
keberlanjutan pertumbuhan Perseroan. Implementasi long-term growth. The execution of these strategies is
strategi ini tercermin dari semakin kokohnya lini-lini reflected in the strengthening of Chandra Asri Group’s
bisnis Chandra Asri Group yang dapat menstabilkan business pillars, which serve to stabilize performance
fluktuasi kinerja sekaligus memberikan hasil (return) volatility while delivering consistent long-term returns.
yang konsisten dalam jangka panjang.
PENCAPAIAN PENTING PERSEROAN SIGNIFICANT COMPANY ACHIEVEMENTS
Strategi Bisnis BIG, LONG, and DIVERSIFIED BIG, LONG, and DIVERSIFIED Business Strategy
untuk Pertumbuhan for Growth
Pada tahun buku 2025, Chandra Asri Group menandai In the 2025 financial year, Chandra Asri Group marked
tonggak penting dalam pelaksanaan strategi jangka a significant milestone in the implementation of the
panjang Perseroan dengan merampungkan tiga lini Company's long-term strategy by completing the
bisnis utama yaitu solusi energi, kimia, dan infrastruktur. establishment of its three core business lines: energy,
Ketiga lini tersebut merupakan fondasi dari strategi chemical, and infrastructure solutions. These three
BIG, LONG, dan DIVERSIFIED yang dirancang lines serve as the foundations of the BIG, LONG, and
untuk mendukung pertumbuhan berkelanjutan dan DIVERSIFIED strategy, which is designed to support
penciptaan nilai jangka panjang. sustainable growth and long-term value creation.
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Lini bisnis energi mencerminkan skala dan kapabilitas The energy business line reflects the Company's
terintegrasi Perseroan di sepanjang rantai nilai, mulai integrated scale and capabilities across the value chain,
dari pengolahan hingga distribusi dan penyediaan ranging from processing to distribution and the provision
energi untuk mendukung kebutuhan operasional dan of energy supply; all of which is designed to support
pelanggan industri. Lini bisnis kimia merepresentasikan the needs of its industrial operations and customers.
komitmen jangka panjang Perseroan dalam The chemical business line represents the Company's
mengembangkan bisnis organik yang terintegrasi dan long-term commitment to developing an integrated
berfokus pada keandalan operasional. Sementara organic business with a strong focus on operational
itu, lini bisnis infrastruktur yang terkonsolidasi dalam reliability. Meanwhile, the infrastructure business line, as
entitas anak, yakni PT Chandra Daya Investasi Tbk (CDI), consolidated under the PT Chandra Daya Investasi Tbk
memperkuat diversifikasi usaha serta berperan sebagai (CDI) subsidiary, strengthen its business diversification
penopang bagi kegiatan inti Perseroan. and serves as a strategic enabler supporting Company's
core activities.
Dengan lengkapnya ketiga lini bisnis pada tahun With the completion of all three business lines in
2025 ini, Chandra Asri Group dapat memperkuat 2025, Chandra Asri Group has further strengthened
integrasi antar lini bisnisnya, meningkatkan ketahanan integration across its businesses, enhanced
operasional, serta memosisikan Chandra Asri Group operational resilience, and allowed it to position
sebagai penyedia solusi energi, kimia, dan infrastruktur itself as a leading provider of energy, chemical, and
terkemuka di Asia Tenggara. infrastructure solutions in Southeast Asia.
Ekspansi di Sektor Energi Energy Sector Expansion
Pada lini bisnis energi, Chandra Asri Group bersama In its energy business line, Chandra Asri Group, together
dengan Glencore telah merampungkan akuisisi atas with Glencore, has completed the acquisition of Shell
kepemilikan Shell Singapore Pte. Ltd. (SSPL) di Shell Singapore Pte. Ltd.'s (SSPL) interest in Shell Energy and
Energy and Chemicals Park (SECP) yang kini menjadi Chemicals Park (SECP), which has been renamed Aster
Aster Chemicals and Energy Pte. Ltd. (Aster). Akuisisi Chemicals and Energy Pte. Ltd. (Aster). This acquisition
ini dilakukan melalui CAPGC Pte. Ltd., perusahaan was carried out through CAPGC Pte. Ltd., a joint venture
patungan antara Chandra Asri Capital Pte. Ltd., anak between Chandra Asri Capital Pte. Ltd., a subsidiary of
usaha Chandra Asri Group, dan Glencore Asian Holdings Chandra Asri Group, and Glencore Asian Holdings Pte.
Pte. Ltd, anak usaha Glencore. Ltd., a subsidiary of Glencore.
Kawasan ini tidak hanya terdiri atas pengolahan energi The integrated complex comprises energy processing
yang mencakup kilang dengan kapasitas pengolahan facilities, including a refinery with a processing capacity
237.000 barel minyak mentah per hari dan Ethylene of 237,000 barrels of crude oil per day and an Ethylene
Cracker berkapasitas 1,1 juta metrik ton per tahun Cracker with a capacity of 1.1 million metric tons per
di Pulau Bukom, tetapi juga aset kimia hilir di Pulau year on Bukom Island, as well as downstream chemical
Jurong. Akuisisi ini merupakan langkah strategis dalam assets on Jurong Island. This acquisition represents a
memperluas dan memperkuat Chandra Asri Group di strategic step in expanding and strengthening Chandra
industri energi, kimia, dan infrastruktur regional. Asri Group’s presence in the regional energy, chemical,
and infrastructure industries.
Akuisisi Aster menegaskan komitmen Chandra Asri Aster's acquisition underscores Chandra Asri Group's
Group dalam mendukung ketahanan energi Indonesia commitment to supporting Indonesia's energy security
dan memenuhi permintaan yang terus meningkat and meeting the growing demand for chemical
terhadap produk kimia. Aster berperan sebagai products. Aster will serve as a supplier of refinery and
pemasok produk kilang dan kimia untuk memenuhi chemical products to meet Indonesia's domestic
kebutuhan domestik Indonesia. Dengan memanfaatkan needs. By leveraging Aster's world-class refinery and
kilang kelas dunia dan pusat perdagangan Aster, trading hubs, Chandra Asri Group aims to enhance the
Chandra Asri Group berupaya meningkatkan keandalan reliability of critical petroleum product supply and help
pasokan produk minyak bumi yang krusial serta alleviate supply gaps in key chemical products.
membantu mengurangi kesenjangan pasokan bahan
kimia utama.
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Pada awal tahun 2026, Chandra Asri Group juga In early 2026, Chandra Asri Group also completed its
menyelesaikan akuisisi jaringan SPBU Esso milik acquisition of ExxonMobil's Esso retail fuel network in
ExxonMobil di Singapura melalui special vehicle Singapore through a special purpose vehicle under the
di bawah anak usaha yang dimiliki sepenuhnya Company's wholly-owned subsidiary. This acquisition
oleh Perseroan. Akuisisi ini sejalan dengan strategi aligned with the Company's long-term growth strategy
pertumbuhan jangka panjang Perseroan untuk to develop integrated energy infrastructure for the
mengembangkan infrastruktur energi terintegrasi bagi energy and mobility solutions market in Singapore and
pasar solusi energi dan mobilitas di Singapura dan Asia Southeast Asia. This transaction was also supported by
Tenggara. Transaksi ini juga didukung pendanaan dari financing from KKR, a global investor.
investor global yaitu KKR.
Ekspansi di Sektor Kimia Chemical Sector Expansion
Pengembangan Pabrik Chlor-Alkali dan Ethylene The Company has continued to demonstrate significant
Dichloride (CA-EDC) di Cilegon, Banten yang telah progress in its Chlor-Alkali and Ethylene Dichloride
ditetapkan sebagai Proyek Strategis Nasional (PSN), (CA-EDC) plant development in Cilegon, Banten,
terus menunjukkan kemajuan signifikan. Hingga akhir which has been designated a National Strategic Project
periode pelaporan, progres pembangunan proyek telah (PSN). By the end of the reporting period, project
mencapai sekitar 45%, mencakup tahapan awal berupa construction progress had reached approximately
perataan lahan, pemadatan tanah, dan persiapan 45%, encompassing the plant's initial stages of land
konstruksi fasilitas jetty yang akan mendukung leveling, soil compaction, and preparation for the
distribusi produk, baik untuk pasar domestik maupun construction of a jetty facility to support product
kawasan Asia Tenggara. Pabrik CA-EDC dikelola oleh distribution for both the domestic and Southeast Asian
PT Chandra Asri Alkali (CAA), anak usaha Chandra Asri regional markets. This CA-EDC plant is operated by
Group. PT Chandra Asri Alkali (CAA), a subsidiary of Chandra
Asri Group.
Selain pengembangan pabrik CA-EDC, melalui In addition to the CA-EDC plant development, through
Aster, Perseroan juga telah menuntaskan akuisisi Aster, the Company has completed the acquisition of
Chevron Phillips Singapore Chemicals Pte. Ltd. Chevron Phillips Singapore Chemicals Pte. Ltd. (CPSC).
(CPSC). CPSC sebagai operator pabrik High-Density As the operator of a High-Density Polyethylene (HDPE)
Polyethylene (HDPE) mengoperasikan fasilitas plant, CPSP operates a Polyethylene manufacturing
manufaktur Polyethylene di Pulau Jurong, Singapura facility on Jurong Island, Singapore, with an annual
dengan kapasitas produksi tahunan sebesar 400.000 production capacity of 400,000 tons per year. Under
ton per tahun. Di bawah kepemilikan Aster, CPSC Aster ownership, CPSC is renamed as Aster Polymer
berganti nama menjadi Aster Polymer Solutions Pte. Solutions Pte. Ltd. and is fully integrated into Aster.
Ltd. dan terintegrasi secara penuh ke dalam Aster.
Pengembangan CA-EDC serta akuisisi CPSC akan This development of CA-EDC and the acquisition
memperluas kapabilitas perusahaan di bidang kimia of CPSC will expand the Company's capabilities
terintegrasi. Aksi itu sekaligus mengukuhkan posisi in integrated chemical sector. This action will also
Perseroan sebagai penyedia kimia yang terkemuka di strengthen the Company's position as a leading
kawasan Asia Pasifik. Dengan demikian, posisi Chandra chemical provider in the Asia-Pacific region. As a
Asri Group akan semakin kuat dalam memberikan solusi result, Chandra Asri Group will be further empowered
yang lebih luas kepada pelanggan di berbagai sektor in providing broader solutions to customers across the
kemasan, barang konsumsi, dan industri. packaging, consumer goods, and industrial sectors.
Integrasi Aset dan Pengembangan Infrastruktur Asset Integration and Infrastructure Development
Pada tahun 2025, Perseroan telah mengukuhkan In 2025, the Company confirmed the integration of its
integrasi aset di bidang infrastruktur melalui entitas infrastructure assets through its subsidiary, PT Chandra
anak, PT Chandra Daya Investasi Tbk (CDI), sebagai Daya Investasi Tbk (CDI), as part of its long-term
bagian dari strategi jangka panjang untuk memperkuat strategy to enhance its infrastructure capabilities. This
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kapabilitas infrastruktur Perseroan. Melalui konsolidasi consolidation enables the Company to build a stronger
ini, Perseroan membangun fondasi yang lebih kokoh foundation in providing integrated infrastructure
dalam penyediaan solusi infrastruktur terintegrasi solutions while opening opportunities for sustainable
serta membuka peluang ekspansi berkelanjutan guna expansion that allow to scale up operations and
memperluas skala usaha dan memperkuat posisi strengthen its position in the infrastructure sector.
Perseroan di sektor infrastruktur.
Untuk memperkuat basis permodalan CDI, Chandra Asri To reinforce CDI capital base, Chandra Asri Group and
Group bersama Electricity Generating Public Company Electricity Generating Public Company Limited (EGCO
Limited (EGCO Group) telah melakukan penyertaan Group) jointly injected additional capital into CDI as
modal tambahan kepada CDI sebagai entitas special a special purpose vehicle focused on infrastructure
purpose vehicle yang difokuskan pada investasi solutions investments. The total capital injection
solusi infrastruktur. Total suntikan modal tersebut reached US$185 million, comprising US$90 million
mencapai US$185 juta dengan kontribusi sebesar from Chandra Asri Group and US$95 million from
US$90 juta dari Chandra Asri Group dan US$95 juta dari EGCO Group.
EGCO Group.
Selain penguatan permodalan melalui penyertaan In addition to direct capital reinforcement, CDI took a
langsung, CDI juga mengambil langkah strategis strategic step by conducting an initial public offering
dengan melaksanakan penawaran umum perdana (IPO) (IPO) on the Indonesia Stock Exchange. Through
saham perusahaan di Bursa Efek Indonesia. Melalui the IPO, CDI successfully raised Rp2.37 trillion
IPO, CDI berhasil menghimpun dana sebesar Rp2,37 from the issuance of 12,482,937,500 new shares.
triliun dari penerbitan 12.482.937.500 lembar saham The IPO proceeds will be used to strengthen its
baru. Dana hasil IPO tersebut tersebut akan digunakan business capabilities in the ports & storage sectors.
untuk memperkuat kapabilitas bisnis kepelabuhanan Furthermore, these fresh funds will be allocated to
& penyimpanan. Selain itu, dana segar itu dialokasikan support the expansion of its logistics business through
untuk mendukung ekspansi bisnis logistik melalui capital injection into subsidiaries for vessel purchases
penyertaan modal kepada entitas anak untuk pembelian and operational costs.
kapal serta pembiayaan operasional.
Sejak 9 Juli 2025, saham CDI dengan kode CDIA resmi Since 9 July 2025, CDI shares (code: CDIA) have been
diperdagangkan di Bursa Efek Indonesia. Dengan officially listed and traded on the Indonesia Stock
menjadi perusahaan publik, CDI akan dikelola lebih Exchange. Going public will enable CDI to be managed
transparan. Akses pendanaan bagi perusahaan juga with greater transparency, while also benefiting from
lebih terbuka. broader access to funding resource.
URAIAN KINERJA TAHUN 2025 PERFORMANCE OVERVIEW 2025
Kendala dan Tantangan Obstacles and Challenges
Kondisi perekonomian global; terutama ekonomi di Global economic conditions—particularly the Chinese
Tiongkok yang belum pulih menurut laporan Bank Dunia economy, which has yet to fully recover as noted in
berjudul “Global Economy Prospect” yang terbit Januari the World Bank’s “Global Economic Prospects” report
2026, masih memberikan tantangan bagi sektor kimia published in January 2026—continue to pose challenges
dan petrokimia global dan turut berdampak pada kinerja to the global chemical and petrochemical sectors
Perseroan. Ekspansi kapasitas petrokimia di Tiongkok and have impacted the Company’s performance. The
telah menciptakan kelebihan kapasitas (overcapacity) expansion of petrochemical capacity in China has led to
di sejumlah produk petrokimia. Kapasitas produksi overcapacity across several petrochemical products.
telah meningkat pesat melebihi permintaan domestik Production capacity has increased significantly
sehingga volume ekspor meningkat ke pasar luar beyond domestic demand, leading to higher export
negeri, termasuk kawasan Asia Tenggara. volumes to overseas markets, including Southeast Asia.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk Selain faktor tersebut, industri juga menghadapi In addition, the industry also faces the influx of imported masuknya produk impor dengan harga yang berada products priced below fair market levels, particularly di bawah tingkat kewajaran pasar, khususnya produk Polypropylene products. The entry of such imports has Polypropylene. Masuknya produk impor dengan the potential to create unfair business competition in struktur harga tersebut, berpotensi menciptakan the domestic market. This situation can suppress the persaingan usaha yang tidak seimbang di pasar competitiveness of domestic products, impacting domestik. Kondisi ini dapat menekan daya saing production facility utilization rates. Currently, the produk dalam negeri yang berdampak pada tingkat chemical industry is awaiting government policies to utilisasi fasilitas produksi. Saat ini, industri kimia sedang ensure that domestic products can compete fairly in menanti kebijakan dari pemerintah agar produk dalam the domestic market. negeri dapat bersaing secara sehat di pasar domestik. Tantangan lain yang diantisipasi oleh Chandra Asri Another anticipated challenge for Chandra Asri Group Group adalah peningkatan terjadinya persaingan di is intensifying competition within the petrochemical industri petrokimia, baik di tingkat domestik maupun industry, both domestically and regionally. While regional. Walaupun hal ini merupakan suatu kelaziman this issue is commonplace in the business world, the dalam dunia usaha, namun Perseroan tetap melakukan Company continues to implement mitigation measures mitigasi. Dalam situasi seperti itu, Chandra Asri Group masih Amid these conditions, Chandra Asri Group remains terus fokus pada pasar dalam negeri yang hingga saat ini focused on the domestic market, which continues to masih defisit. Inisiatif terus dijalankan untuk memenuhi experience a supply deficit. Ongoing initiatives are kebutuhan pelanggan di pasar domestik, terutama being implemented to meet domestic customer needs terkait dengan keandalan pabrik. Dengan demikian, by ensuring plant reliability. This focus has allowed the Perseroan dapat menghasilkan produk terbaik serta Company to deliver high-quality products and provide memberikan layanan maksimal kepada konsumen. maximum service to consumers. Di sektor infrastruktur, kondisi perekonomian dan In the infrastructure sector, economic conditions and perkembangan industri memiliki pengaruh terhadap industrial developments have impacted the Company's kinerja Perseroan. Perubahan ekonomi regional performance. Regional and global economic shifts, maupun global, termasuk ketegangan geopolitik, including geopolitical tensions, commodity price volatilitas harga komoditas, dan tekanan inflasi volatility, and inflationary pressures, may effect berpotensi memengaruhi biaya operasional, struktur operating costs, financial structure, capital flows, pendanaan, arus modal, serta nilai tukar Rupiah. Untuk and the Rupiah exchange rate. To anticipate these mengantisipasi hal tersebut, Perseroan melalui CDI challenges, the Company through CDI implements menerapkan pemantauan dan penyesuaian kebijakan, policy monitoring and adjustments, prudent pengendalian internal yang prudent, pengelolaan internal controls, disciplined cash flow and capital arus kas dan modal serta strategi bisnis yang proaktif management, and to create a proactive business dengan mengoptimalkan empat lini bisnis (energi, strategy that optimizes its four business lines (energy, air, kepelabuhanan & penyimpanan, serta logistik). water, ports & storage, and logistics). Sementara itu, di sektor energi, tantangan utama Meanwhile, in the energy sector, the Company's primary Perseroan terletak pada proses integrasi aset, sistem, challenge lies in its integration of assets, systems, and dan sumber daya manusia, khususnya pascaekspansi human resources, particularly following the expansion dan integrasi aset energi di bawah Aster, baik di and integration of energy assets under Aster, both tingkat regional maupun di Indonesia. Perseroan regionally and in Indonesia. The Company is gradually secara bertahap melakukan harmonisasi operasional, harmonizing its operations, aligning its systems, and penyelarasan sistem, serta penguatan kapabilitas strengthening its human resource capabilities to sumber daya manusia untuk memastikan integrasi ensure effective integration, to support operational berjalan efektif, mendukung keandalan operasional, reliability, and to create long-term synergies across all dan menciptakan sinergi jangka panjang di seluruh of across business lines. lini bisnis. 58 From Transformational Growth to Enduring Strength
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Seiring dengan ekspansi Perseroan, ketersediaan In line with the Company’s expansion, the availability
Sumber Daya Manusia (SDM) menjadi salah satu of qualified Human Resources has become a strategic
tantangan yang dikelola secara strategis. Perseroan focus area. The Company not only addresses
tidak hanya memenuhi kebutuhan di tingkat manajerial managerial-level staffing needs across its expanding
bagi entitas usaha dari ekspansi, tetapi juga secara business entities, but also continuously builds
berkelanjutan membangun regenerasi kepemimpinan. leadership succession. These efforts are undertaken
Upaya tersebut dilakukan tidak hanya melalui not only through targeted recruitment programs,
program rekrutmen yang terarah, tetapi juga dengan but also through ongoing employee competency
peningkatan kompetensi karyawan, penguatan bench development, strengthening bench strength,
strength, serta pengembangan talenta muda melalui and nurturing young talent through the Graduate
Graduate Development Program (GDP) dan jalur Development Program (GDP) and other leadership
pengembangan kepemimpinan lainnya. development pathways.
Penerapan Strategi dan Kebijakan Strategis Implementation of Strategy and Strategic Policies
Penerapan strategi PT Chandra Asri Pacific Tbk The implementation of PT Chandra Asri Pacific Tbk's
(“Chandra Asri Group”, “Perseroan”) tidak hanya (hereinafter referred to as "Chandra Asri Group" or "the
bertujuan jangka pendek, tetapi juga jangka menengah Company") strategy encompasses not only short-term
dan panjang. Selaras dengan tujuan tersebut, goals but also medium and long-term ones. In line with
Perseroan terus memperkuat tiga lini bisnis utamanya these goals, the Company continues to strengthen
yaitu energi, kimia, dan infrastruktur dengan prinsip its three core business lines: energy, chemical, and
keberlanjutan. infrastructure, guided with sustainability principles.
Rincian strategi usaha yang diterapkan Chandra Asri The Company’s business strategy include the following:
Group, antara lain mencakup:
1. Penguatan Sektor Energi 1. Strengthening the Energy Sector
Perseroan mengukuhkan kehadirannya di tingkat The Company has established its regional presence
regional dengan menuntaskan akuisisi Aster by completing its acquisition of Aster Chemicals and
Chemicals and Energy Pte. Ltd., perusahaan Energy Pte. Ltd., a refining company in Singapore.
pengolahan di Singapura. Melalui kilang Through Aster’s refinery, the Company contributes
Aster, Perseroan berperan dalam mendukung to supporting the availability of petroleum products
ketersediaan produk minyak bumi serta membantu and helping to reduce supply gaps in chemical
mengurangi kesenjangan pasokan bahan kimia, products, as part of broader efforts to strengthen
sebagai bagian dari upaya memperkuat ketahanan Indonesia’s energy resilience.
energi Indonesia.
2. Penguatan Sektor Kimia 2. Strengthening the Chemical Sector
Pembangunan pabrik Chlor-Alkali dan Ethylene The construction of the Chlor-Alkali and Ethylene
Dichloride (CA-EDC) di Cilegon telah mencapai Dichloride (CA-EDC) plant in Cilegon has reached
progres konstruksi 45% dan diharapkan dapat 45% construction progress and is expected
meningkatkan kemandirian industri kimia nasional to enhance the independence of Indonesia’s
serta mengurangi ketergantungan impor setelah chemical industry and reduce import dependency
beroperasi. Sejalan dengan itu, melalui Aster, once operational. In parallel, through Aster, the
Perseroan telah merampungkan akuisisi Chevron Company has completed its acquisition of Chevron
Phillips Singapore Chemicals Pte. Ltd. (CPSC). Phillips Singapore Chemicals Pte. Ltd. (CPSC).
Akuisisi CPSC, operator pabrik High-Density The acquisition of CPSC, the operator of a High-
Polyethylene (HDPE) di Singapura dengan kapasitas Density Polyethylene (HDPE) plant in Singapore
produksi sebesar 400.000 ton per tahun, dilakukan with a production capacity of 400,000 tons per
guna memperkuat kapabilitas bisnis kimia year, was aimed at strengthening the Company's
terintegrasi dan daya saing Perseroan. integrated chemical business capabilities and
competitiveness.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk 3. Penguatan Sektor Infrastruktur 3. Strengthening the Infrastructure Sector Perseroan memperkuat portofolio solusi infrastruktur The Company continues to enhance its integrated terintegrasi melalui anak perusahaannya, PT infrastructure solutions portfolio through its Chandra Daya Investasi Tbk (CDI). Entitas anak ini subsidiary, PT Chandra Daya Investasi Tbk (CDI). terus meningkatkan kapabilitasnya, yang antara This subsidiary continues to enhance its capabilities lain dilakukan melalui integrasi aset maupun asset integration and business pillar expansion, ekspansi dan pengembangan pilar bisnis, seperti including the addition of 7 (seven) new vessels penambahan 7 (tujuh) kapal baru dan 50 truk baru, and 50 new trucks. These efforts also include to serta memperluas portofolio tenaga surya menjadi expanding its solar power portfolio to 11 MWp. CDI 11 MWp. Untuk mendukung pembiayaan, CDI has also successfully conducted an Initial Public telah sukses melaksanakan Penawaran Saham Offering (IPO) on the Indonesia Stock Exchange to Perdana (IPO) di Bursa Efek Indonesia. further support financing. 4. Ekspansi melalui Akuisisi dan Diversifikasi 4. Expansion through Acquisitions and Diversification Perseroan terus melakukan ekspansi, baik melalui The Company has continued to expand through akuisisi maupun diversifikasi usaha. Inisiatif ini acquisitions and business diversification. These dilakukan sebagai mitigasi terhadap dinamika initiatives serve as mitigation against the cyclical industri petrokimia, sehingga menciptakan dynamics of the petrochemical industry, thereby keseimbangan pada bisnis Chandra Asri Group. creating greater balance within Chandra Asri Hingga saat ini, diversifikasi yang telah direalisasikan Group's business portfolio. To date, the Company's adalah diversifikasi bisnis solusi energi yang dikelola diversification efforts included energy solutions oleh Aster di Singapura dan solusi infrastruktur yang business managed by Aster in Singapore and dijalankan oleh CDI. infrastructure solutions business managed by CDI. 5. Tumbuh melalui Kolaborasi 5. Growth through Collaboration Kemitraan senantiasa menjadi elemen yang Partnerships remains a fundamental element of mendasari langkah pertumbuhan Chandra Asri Chandra Asri Group's growth journey in Indonesia, in Group bagi Indonesia, sesuai dengan komitmen line with the Company's commitment to becoming Perseroan yaitu menjadi “Mitra Pertumbuhan” atau "Growth Partner." To further support its business in "Growth Partner". Untuk mendukung bisnis di sektor the chemical and energy sectors, the Company has kimia dan energi, Perseroan melakukan kolaborasi collaborated with Glencore Asian Holdings Pte. Ltd., dengan Glencore Asian Holdings Pte. Ltd., yaitu a subsidiary of Glencore, in the acquisition of Aster anak usaha Glencore, saat mengakuisisi Aster Chemicals and Energy Pte. Ltd. Furthermore, the Chemicals and Energy Pte. Ltd. Selain itu, Perseroan Company collaborated with Electricity Generating bekerja sama dengan Electricity Generating Public Public Company Limited (EGCO), a leading Thai Company Limited (EGCO), perusahaan terkemuka energy and electricity company to strengthen its asal Thailand yang bergerak di bidang energi dan infrastructure solutions business. kelistrikan, untuk memperkuat bisnis solusi di bidang infrastruktur. 6. Operational Excellence 6. Operational Excellence Perseroan memprioritaskan operasional yang The Company prioritizes operational excellence as a unggul (operational excellence) sebagai salah key aspect of its business operations. The Company satu aspek utama dalam menjalankan bisnis. Untuk achieved this strategic initiative by implementing mewujudkannya, Perseroan telah menerapkan "Operational Excellence Transformation" as a inisiatif strategis “Operational Excellence guiding framework. Among the key programs Transformation”, sebagai panduan pelaksanaannya. implemented were efforts towards improving Di antara program utama yang dijalankan adalah the competency of Human Resources (HR) in peningkatan kompetensi Sumber Daya Manusia plant operations, production governance, and (SDM) di operasional pabrik, tata kelola produksi, sharpening HR mindsets when it came to their serta penajaman pada pola pikir (mindset) SDM responsibilities in the production environment. By dalam tanggung jawab di lingkungan produksi. aligning human resources, processes, and systems, Dengan menyelaraskan sumber daya manusia, the Company was able to maintain consistent, high- proses, dan sistem, Perseroan menjaga kinerja quality performance in production operations, all yang konsisten dan berkualitas tinggi di bidang while keeping up with the highest standards of plant operasional produksi, sekaligus menjaga standar safety and reliability. tertinggi dalam hal keselamatan dan keandalan pabrik. 60 From Transformational Growth to Enduring Strength
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Peran Direksi dalam Perumusan Strategi Serta The Board of Directors' Role in Strategy
Upaya Memastikan Implementasi Strategi Formulation and Efforts to Ensure Strategy
Implementation
Direksi Chandra Asri Group senantiasa memiliki peran The Board of Directors of Chandra Asri Group plays a
sentral dalam proses perumusan strategi dan kebijakan central role in formulating the Company's strategies
strategis Perseroan. Seluruh arah rencana pengelolaan and strategic policies. The overall direction of the
Perseroan dituangkan dalam Rencana Kerja dan Company's management strategy is set out in the
Anggaran Perusahaan (RKAP) yang disiapkan dan Corporate Work Plan and Budget (RKAP), which is
dikelola di bawah tanggung jawab Direksi. Hal ini selaras prepared and managed under the responsibility of the
dengan Peraturan Otoritas Jasa Keuangan (OJK) No. 33/ Board of Directors. This is in line with Financial Services
POJK.04/2014 tentang Direksi dan Dewan Komisaris Authority (OJK) Regulation No. 33/POJK.04/2014
Emiten atau Perusahaan Publik yang menyatakan bahwa concerning the Board of Directors and Board of
Direksi bertanggung jawab menjalankan pengurusan Commissioners of Issuers or Public Companies, which
perusahaan sesuai dengan kebijakan yang tepat. stipulates that the Board of Directors is responsible for
managing the company in accordance with appropriate
policies.
Dalam proses perumusan strategi tersebut, seluruh All directorates within the Company are involved in the
direktorat di organisasi Perseroan turut terlibat. process of strategy formulation. The Board of Directors
Direksi bersama Dewan Komisaris memutuskan strategi and the Board of Commissioners will decide on a
induk untuk menjadi panduan dalam kegiatan usaha master strategy that can serve as a guide for business
sepanjang tahun buku. activities throughout the year.
Strategi dan kebijakan strategis tersebut After obtaining approval, these strategies and
diimplementasikan di tingkat operasional yang strategic policies are implemented at the operational
dipimpin oleh Direksi serta organisasi di bawahnya. level in a process led by the Board of Directors and
Direksi juga terlibat memberikan masukan, persetujuan, subordinate organizations. The Board of Directors also
dan evaluasi atas penerapan strategi. provides input, approval, and evaluation for strategy
implementation.
Ini dilakukan agar seluruh strategi dapat This is to ensure that all strategies are effectively
diimplementasikan dengan baik serta mencapai implemented and achieve the Company's
target yang telah ditetapkan. established targets.
Pencapaian Kinerja Usaha Achievements in Business Performance
Perseroan memiliki platform bisnis yang terintegrasi, The Company has an integrated business platform,
seiring dengan akuisisi aset kilang di bawah Aster following the acquisition of refinery assets under Aster
Chemicals and Energy Pte. Ltd. Selanjutnya, melalui Chemicals and Energy Pte. Ltd. Subsequently, with the
akuisisi jaringan ritel Esso di Singapura dari ExxonMobil acquisition of the Esso retail network in Singapore from
pada 1 Januari 2026, Perseroan semakin memperkuat ExxonMobil on 1 January 2026, the Company further
rantai nilai terintegrasi dari kilang hingga ritel. Pada strengthened its integrated value chain from refining
tahun 2025, kapasitas produksi kilang yang dikelola through to retail. By 2025, the production capacity of
Aster Chemicals and Energy Pte. Ltd. sebesar 237.000 refinery managed by Aster Chemicals and Energy Pte.
barel minyak mentah per hari. Ltd. reached 237,000 barrels of crude oil per day.
Sedangkan di lini bisnis infrastruktur, Pembangkit Listrik Meanwhile, in terms of the Company's infrastructure
Tenaga Gas Uap (PLTGU) berbasis teknologi Combined business line, CDI operated a 120 MW Combined Cycle
Cycle Power Plant (CCPP) yang dikelola CDI memiliki Power Plant (CCPP)-based Steam-Fired Power Plant
kapasitas 120 MW serta pengoperasian Pembangkit (PLTGU) and an 11 MWp Solar Power Plant (PLTS).
Listrik Tenaga Surya (PLTS) berkapasitas 11 MWp.
Di bidang logistik, Perseroan telah mengoperasikan In logistics, the Company operated gas and chemical
kapal pengangkut LPG dan bahan kimia. Operasional carriers through its CDI subsidiary, PT Chandra
kapal ini dijalankan oleh anak usaha CDI, PT Chandra Shipping International (CSI). In addition, the Company
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk Shipping International (CSI). Selain itu, Perseroan through the CDI has also provided land logistics melalui CDI juga telah menyediakan layanan services. logistik darat. Di bidang keuangan, total aset yang dibukukan oleh In finance, Chandra Asri Group's total assets reached Chandra Asri Group mencapai US$12.323 juta, hampir US$12,323 million, nearly doubling the previous year's dua kali lipat dibandingkan tahun sebelumnya. Kondisi figure. This growth reflected a stronger balance sheet ini mencerminkan neraca keuangan yang lebih kuat dan and a larger operational scale. skala operasi yang semakin besar. Pendapatan yang berhasil dibukukan Perseroan The Company's revenue reached US$7,020 million, an mencapai US$7.020 juta, naik 293,20% dibandingkan increase of 293.20% compared to US$1,785 million in tahun 2024 yang sebesar US$1.785 juta. 2024. Beban pokok pendapatan Perseroan mengalami The Company's cost of revenue increase by 319.06%, kenaikan 319,06%, dari US$1.737 juta di tahun 2024 from US$1,737 million in 2024 to US$7,279 in 2025. menjadi US$7.279 pada tahun 2025. Hingga akhir tahun buku, Perseroan berhasil mencatat By the end of the fiscal year, the Company was able laba bersih sebesar US$1.448, lebih tinggi 2.662,35% to record a net profit of US$1,448, which marked a dibandingkan tahun 2024 yang masih membukukan 2,662.35% increase compared to its 2024 net loss of rugi bersih US$57 juta. US$57 million. PROSPEK USAHA PERUSAHAAN BUSINESS PROSPECTS Bank Dunia memperkirakan pertumbuhan ekonomi global The World Bank has estimated that global economic pada tahun 2026 akan melambat, yakni hanya tumbuh growth will slow down to only 2.6% in 2026, down from 2,6% dari 2,7% di tahun 2025. Penurunan proyeksi ini 2.7% in 2025. The decline projection was due to several karena beberapa faktor pendukung yang lesu. sluggish supporting factors. Faktor dimaksud menurut Bank Dunia, antara lain According to the World Bank, these factors include pertumbuhan perdagangan yang diperkirakan melemah projected weaker trade growth as businesses reduce karena sektor usaha mengurangi akumulasi persediaan inventory accumulation. Another factor is the impact dan dampak tarif yang semakin intensif. Meskipun of intensifying tariffs. Although developing countries negara-negara berkembang dan negara transisi and emerging markets were more resilient to trade menuju negara maju dengan pertumbuhan pesat challenges in 2025, prospects across regions remained (emerging market) terbukti lebih tangguh terhadap uneven. Furthermore, the World Bank, in its October tantangan perdagangan di tahun 2025, namun prospek 2025 edition of its "Commodity Markets Outlook," di berbagai negara tetap tidak merata. Selain itu, Bank revealed that the energy price index on international Dunia melalui laporan “Commodity Markets Outlook” markets were going to remain under pressure in 2026. edisi Oktober 2025 mengungkapkan bahwa indeks This situation is expected to persist into 2027. harga energi di pasar internasional pada tahun 2026 masih akan mengalami tekanan. Kondisi tersebut diperkirakan masih berlanjut hingga tahun 2027. Harga minyak jenis Brent diproyeksikan berada di Brent crude oil prices are projected to remain in the kisaran US$62 per barel pada tahun 2026, berdasarkan range of US$62 per barrel in 2026, based on a survey survei yang dilakukan oleh Reuters 31 kepada para conducted by Reuters 31 involving global economists ekonom dan analis energi global yang dilakukan pada and energy analysts in January 2026. Among the primary Januari 2026. Di antara penyebab utamanya adalah causes is pressure on the Chinese economy, leading to tekanan pada perekonomian Tiongkok, sehingga a decline in the country's oil consumption. Furthermore, konsumsi minyak negara tersebut akan menurun. Selain the increasing popularity of electric and hybrid vehicles itu, semakin maraknya peredaran kendaraan bertenaga and oversupply are also contributing factors. listrik maupun hibrida serta kelebihan pasokan juga turut menjadi penyebabnya. 62 From Transformational Growth to Enduring Strength
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Selaras dengan kekhawatiran terhadap perekonomian In line with concerns about the global economy, the
global, pemerintah memandang bahwa perekonomian government is of the view that the global economy
global tahun 2026 masih penuh ketidakpastian, in 2026 will continue to be filled with uncertainty and
bahkan makin kompleks. Kondisi tersebut, antara lain increased complexity. This situation can be seen
ditunjukkan melalui risiko pada ketahanan pangan dan reflected in areas like risks to food and energy security,
energi, serta eskalasi ketegangan politik di skala global. as well as escalating global political tensions. This
Analisis tersebut tertuang dalam publikasi Anggaran analysis is contained in the government's publication
Pendapatan dan Belanja Negara (APBN) 2026. of its 2026 State Budget (APBN).
Kendati demikian, pemerintah menilai perekonomian Nevertheless, the government has assessed that the
Indonesia masih memiliki fundamental kuat, yang Indonesian economy still has strong fundamentals
didukung oleh terjaganya konsumsi domestik, investasi, thanks to maintained domestic consumption,
dan ekspor yang tumbuh positif. Dalam situasi tersebut, investment, and positive export growth. Given this
pemerintah optimis pertumbuhan ekonomi tahun 2026 situation, the government is optimistic that economic
akan mencapai 5,4%. growth in 2026 will reach 5.4%.
Bagi Chandra Asri Group, pergerakan kondisi For Chandra Asri Group, these positive domestic
perekonomian di dalam negeri yang positif akan economic conditions will significantly support
sangat mendukung kinerja Perseroan yang fokus the Company's performance, which focuses on
pada pasar domestik. Untuk itu, Perseroan akan terus the domestic market. Accordingly, the Company
menjaga operational excellence, terutama untuk will continue to maintain operational excellence,
menjaga keandalan pabrik. Komitmen ini merupakan particularly in efforts to maintain its plant reliability.
inisiatif penting agar Perseroan dapat memberikan This commitment is a crucial initiative that enables the
layanan maksimal kepada konsumen melalui produk Company to provide maximum service to consumers
yang berkualitas. through quality products.
Di antara upaya menjaga kegiatan operasional yang To maintain operational excellence, the Company
prima atau unggul itu, Perseroan menerapkan sejumlah has implemented several strategies, including the
strategi, antara lain predictive maintenance pada application of predictive maintenance across its plants
pabrik dan fasilitas pendukungnya serta pelaksanaan and supporting facilities, as well as the structured
Turnaround Maintenance (TAM) secara terencana and periodic execution of Turnaround Maintenance
dan berkala. Inisiatif ini merupakan kemampuan (TAM). These initiatives enhance the Company’s
memprediksi atau menganalisis potensi risiko dan ability to anticipate and assess potential risks and to
serta melakukan langkah mitigasi yang diperlukan guna implement appropriate mitigation measures, thereby
menjaga keandalan aset, keselamatan operasional, safeguarding asset reliability, operational safety, and
serta keberlanjutan kinerja pabrik. the sustainability of plant performance.
Melalui Aster, Perseroan tidak hanya memperluas lini Through Aster, the Company has not only expanded
bisnisnya ke sektor energi dan downstream petrokimia, its business portfolio into the energy and downstream
tetapi juga mengokohkan posisinya di rantai nilai energi petrochemical sectors, but also strengthened its
dan kimia regional, termasuk kemampuan pengolahan position within the regional energy and chemical value
minyak mentah, produksi Olefin, serta manufaktur chain, encompassing crude oil processing capabilities,
produk kimia hilir yang signifikan. Keberadaan Aster Olefin production, and the manufacturing of significant
memperkuat daya saing Perseroan di pasar Asia downstream chemical products. Aster’s presence
Tenggara dan memberikan landasan strategis untuk enhances the Company’s competitiveness in the Southeast
memperkuat ketahanan pasokan energi dan bahan Asian market and provides a strategic foundation to
kimia, mengurangi ketergantungan terhadap impor strengthen energy and chemical supply resilience, reduce
serta membuka peluang pertumbuhan berkelanjutan dependence on imports, and unlock sustainable growth
dalam jangka menengah dan panjang. opportunities over the medium to long term.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk Sejalan dengan strategi tersebut, akuisisi aset Esso In line with this strategy, the acquisition of Esso’s menjadi salah satu langkah strategis untuk memperkuat assets represents a key strategic initiative to further posisi Perseroan di rantai nilai energi dan kimia reinforce the Company’s position within the regional regional, sekaligus meningkatkan ketahanan pasokan energy and chemical value chain, while improving dan efisiensi operasional. Ke depan, Perseroan akan supply resilience and operational efficiency. Going terus mendorong integrasi aset, sistem, dan sumber forward, the Company will continue to drive the daya manusia antara operasional di Indonesia serta di integration of assets, systems, and human resources Singapura demi menciptakan sinergi, meningkatkan across its operations in Indonesia and Singapore to skala usaha, serta memperluas peluang pengembangan create synergies, increase scale, and expand cross- bisnis lintas wilayah. border business development opportunities. Di bidang infrastruktur, Perseroan juga terus In infrastructure sector, the Company continues to menambah kapabilitas, dengan melakukan integrasi enhance its capabilities by integrating assets and aset dan ekspansi. Pada tahun 2026, Perseroan driving expansion. In 2026, the Company will operate akan mengoperasikan tangki bitumen berkapasitas bitumen tank with a capacity of 12,000 m 3, expected 12.000 m 3, yang diharapkan dapat memberi peluang to provide growth opportunities while strengthening pertumbuhan baru serta memperkuat peran Perseroan the Company's position in the national infrastructure dalam ekosistem infrastruktur nasional. Sejalan dengan ecosystem. In line with that initiative, the bitumen itu, rencana beroperasinya bitumen tanker akan tanker is anticipated to significantly support the memberikan dukungan signifikan terhadap peningkatan efficiency and operational excellence. efisiensi dan keandalan kinerja operasional. Pengembangan infrastruktur tersebut juga dilandasi The infrastructure development is designed based on oleh prospek permintaan yang kuat. Hingga saat ini, prospective strong demand. As of now, the national kebutuhan bitumen nasional sebagian masih dipenuhi bitumen demand is largely sourced from import market. melalui impor. Kondisi ini membuka peluang strategis This condition has become a favorable opportunity bagi Perseroan untuk berkontribusi dalam pemenuhan for the Company to contribute to the fulfilment of kebutuhan nasional, antara lain melalui optimalisasi the national bitumen needs, among others through fasilitas penyimpanan dan distribusi bitumen yang optimizing storage facilities, integrated bitumen terintegrasi, serta dukungan pasokan dari Aster sebagai distribution, as well as supply support from Aster as part bagian dari ekosistem energi dan kimia Perseroan. of the Company's energy and chemical ecosystem. Ke depan, Perseroan juga terus melihat peluang Looking ahead, the Company will continue to explore untuk mengembangkan portofolio bisnis infrastruktur opportunities to further develop its infrastructure sebagai bagian dari strategi jangka panjang dalam business portfolio as part of its long-term strategy to mendorong pertumbuhan dan diversifikasi usaha drive sustainable growth and business diversification. secara berkelanjutan. Untuk mendukung keandalan operasional dan To support operational reliability and consistent konsistensi penerapan standar, Perseroan juga implementation of standards, the Company is also didukung oleh PT Chandra Asri Sentral Solusi (CASS) supported by PT Chandra Asri Sentral Solusi (CASS), yang berperan sebagai layanan back office terpadu, which serves as an integrated back-office service mencakup operasional, keuangan, pengadaan, provider covering operations, finance, procurement, teknologi informasi, serta sumber daya manusia, guna information technology, and human resources, thereby mendukung kegiatan usaha Chandra Asri Group secara enabling the effective and sustainable execution of efektif dan berkelanjutan. Chandra Asri Group’s business activities. Selain itu, Perseroan juga akan terus mengembangkan The Company will also continue to develop a healthy ekosistem bisnis yang sehat serta berdampak positif bagi business ecosystem that positively impacts both itself Perseroan dan para pemangku kepentingan, baik dalam and its stakeholders in the short, medium, and long pendek, menengah, maupun panjang. Sesuai dengan terms. In line with the Company's commitment to being komitmen Perseroan dalam menjalankan kegiatan a "Growth Partner", Chandra Asri Group will continue to usaha, yakni “Growth Partner”, Chandra Asri Group akan foster partnerships for growth, both through acquisition terus mendorong kemitraan untuk tumbuh, baik melalui strategies and business diversification efforts. strategi akuisisi maupun diversifikasi usaha. 64 From Transformational Growth to Enduring Strength
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PENERAPAN TATA KELOLA PERUSAHAAN CORPORATE GOVERNANCE IMPLEMENTATION
Penerapan Tata Kelola Perusahaan yang Baik atau Good Good Corporate Governance (GCG) implementation
Corporate Governance (GCG) di lingkungan Chandra within Chandra Asri Group is aligned with efforts to
Asri Group turut diselaraskan dengan penerapan implement sustainability principles. The Company
prinsip-prinsip keberlanjutan. Perseroan juga telah has implemented GCG in every one of its operational
mengimplementasikan GCG dalam setiap kegiatan activities, from planning, implementation, and evaluation.
operasional, sejak dari perencanaan, pelaksanaan,
hingga evaluasi.
Sebagai wujud dari komitmen tersebut, Perseroan As a manifestation of this commitment, the Company
tidak hanya mengacu pada peraturan perundang- not only uses applicable laws and regulations as its
undangan yang berlaku sebagai landasan penerapan references for GCG implementation, it also has adopted
GCG. Bahkan, Perseroan telah mengadopsi standar the standards issued by the National Committee for
yang dikeluarkan oleh Komite Nasional Kebijakan Governance Policy (KNKG), as outlined in their 2021
Governansi (KNKG) seperti tertuang dalam Pedoman General Guidelines for Corporate Governance (PUGKI).
Umum Governansi Korporat (PUGKI) 2021. Dalam These provisions outline four pillars of corporate
ketentuan tersebut, ada 4 (empat) pilar tata kelola governance: (1) ethical behavior; (2) accountability; (3)
atau governansi korporat yang mencakup: (1) perilaku transparency; and (4) sustainability.
beretika; (2) akuntabilitas; (3) transparansi; dan (4)
keberlanjutan.
Selain itu, seiring dengan perkembangan bisnis Furthermore, as the Company's business grows
Perseroan yang dilakukan melalui ekspansi, baik through acquisitions and partnership expansions,
berupa akuisisi maupun kerja sama, Perseroan memiliki the Company is committed to implementing the
kepentingan untuk menjadikan Kode Etik yang telah Code of Conduct already in place within Chandra Asri
berlaku di Chandra Asri Group dapat diimplementasi di Group in all business entities that subsequently join
entitas bisnis yang kemudian bergabung dalam struktur the Company's business structure. In essence, what
usaha Perseroan. Pada intinya, yang telah berlaku di has already been implemented within the Company
Perseroan jadi fondasi untuk diterapkan di seluruh serves as the foundation for implementation across all
kelompok usaha. business groups.
Perseroan juga telah memiliki nilai dan budaya The Company also has an organizational culture and
organisasi yang tercantum dalam iSTAR: integritas; values outlined in iSTAR (which stands for integrity;
keselamatan; kerja sama; memikul tanggung jawab; safety; teamwork; responsibility; and respect). These
dan menghargai. Nilai-nilai inilah yang terutama values a re primarily inspire GCG implementation within
menjiwai penerapan GCG di lingkungan Perseroan, the Company and work alongside its Code of Conduct
bersama dengan Kode Etik yang berlaku bagi seluruh that is applicable to the entire organization.
organisasi.
KOMITMEN KEBERLANJUTAN SUSTAINABILITY COMMITMENT
Chandra Asri Group telah memiliki Sustainable Chandra Asri Group has its own Sustainable Policy
Policy yang ditetapkan oleh Direksi pada tahun that its Board of Directors established in 2024.
2024. Perseroan meyakini, kebijakan keberlanjutan The Company believes that a comprehensive
yang komprehensif dan terintegrasi sangat penting and integrated sustainability policy is crucial for
untuk mengurangi dampak dari kegiatan usaha reducing the impact of its business activities and for
yang dijalankan, sekaligus mendorong keberhasilan driving organizational success. This policy reflects
organisasi. Kebijakan ini mencerminkan komitmen the Company's commitment to sustainability and
Perseroan terhadap keberlanjutan, menekankan emphasizes its dedication to integrating ethical,
dedikasi untuk mengintegrasikan pertimbangan environmental, and social considerations into every
etis, lingkungan, dan sosial ke dalam setiap aspek single aspect of its operations.
operasional Perseroan.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Perseroan memandang bahwa komitmen terhadap The Company views its commitment to sustainability
keberlanjutan lebih dari sekadar kebijakan, tetapi juga as more than just a policy, but also as the foundation
landasan yang menjadi dasar pembangunan masa upon which any future development is based. It is
depan yang didasarkan pada ketahanan, tanggung a view grounded in resilience, responsibility, and
jawab, dan dampak positif. Dengan demikian, Perseroan positive impact. Accordingly, the Company doesn't
tidak hanya mempertimbangkan pertumbuhan usaha, just emphasize business growth, but also safeguarding
namun sekaligus memelihara kelestarian alam dan environmental sustainability and the well-being of
kesejahteraan para pemangku kepentingan. its stakeholders.
Penerapan prinsip keberlanjutan yang dijalankan The Company's implementation of sustainability
oleh Perseroan telah mendapatkan pengakuan dari principles has received recognition from various
pihak eksternal, termasuk regulator. Pada tahun 2025 external parties, including regulators. In 2025, for
misalnya, Chandra Asri Group menerima penghargaan example, Chandra Asri Group received the 2025
Industri Hijau 2025 dari Kementerian Perindustrian, Green Industry Award from the Ministry of Industry for
karena berhasil menurunkan emisi karbon sebesar successfully reducing its carbon emissions by 14.2%
14,2% sejak tahun 2018. Pencapaian ini menegaskan since 2018. This achievement affirms the Company's
kepemimpinan Perseroan dalam transformasi industri leadership in sustainable industrial transformation.
berkelanjutan.
Perseroan juga memperoleh Penghargaan Efisiensi The Company also received the 2025 National Energy
Energi Nasional (PEEN) 2025 untuk Sub-Kategori Efficiency Award (PEEN) for the Special Innovation
Inovasi Khusus pada Manajemen Energi di Industri. Sub-Category in Energy Management in Industry. The
Penghargaan diberikan oleh Direktorat Jenderal Energi award was presented by the Ministry of Energy and
Baru Terbarukan dan Konservasi Energi, Kementerian Mineral Resources' Directorate General of New and
Energi dan Sumber Daya Mineral. Renewable Energy and Energy Conservation.
Ke depan, Chandra Asri Group akan terus menerapkan Looking ahead, Chandra Asri Group will continue
prinsip keberlanjutan dalam setiap kegiatan usaha to implement sustainability principles in all of its
Perseroan. Manajemen meyakini, penerapan prinsip- business activities. Management believes that the
prinsip yang baik dalam pengelolaan lingkungan, sosial, implementation of sound principles in Environmental,
dan tata kelola (Environment, Social, Governance/ Social, and Governance (ESG) management will create
ESG) akan menciptakan nilai jangka panjang bagi long-term value for stakeholders and ensure the
para pemangku kepentingan sekaligus ketahanan Company's operational resilience.
operasional Perseroan.
PERUBAHAN KOMPOSISI DIREKSI DAN BOARD OF DIRECTORS COMPOSITIONAL
ALASAN PERUBAHAN CHANGES AND REASONS FOR THESE
CHANGES
Pada tahun buku 2025, terjadi perubahan anggota In 2025, the Board of Directors experienced a
Direksi, yang ditetapkan melalui Rapat Umum number of changes, as determined by the Company's
Pemegang Saham Tahunan pada 11 Juni 2025. RUPS Annual General Meeting of Shareholders on 11 June
menyetujui pengunduran diri sejumlah anggota Direksi, 2025. The GMS approved the resignation of several
yakni Sarayuth Vorapruekjaru, Petch Niyomsen, Anawat members of the Board of Directors, specifically,
Chansaksoong, Phuping Taweesarp, Jirathpol Sunsap, Sarayuth Vorapruekjaru, Petch Niyomsen, Anawat
dan Boedijono Hadipoespito. Chansaksoong, Phuping Taweesarp, Jirathpol Sunsap,
and Boedijono Hadipoespito.
Perseroan menyampaikan terima kasih atas jasa- The Company expressed its gratitude for the services
jasa yang telah diberikan selama masa jabatannya. rendered during their tenure and has also granted full
Perseroan juga telah memberikan pelunasan dan release and discharge ("Volledig Acquit et de Charge")
pembebasan tanggung jawab sepenuhnya ("Volledig for the management actions they carried out.
Acquit et de Charge") atas tindakan kepengurusan
yang telah dijalankan.
66 From Transformational Growth to Enduring Strength
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Laporan Manajemen | Manajemen Report
Pada kesempatan tersebut, RUPS juga menyetujui On this occasion, the GMS also approved the
pengangkatan Nongnapat Saisuthi, Wittaya appointment of Nongnapat Saisuthi, Wittaya
Guntawang, Ronald Sihombing, dan Hamim Thohari Guntawang, Ronald Sihombing, and Hamim Thohari as
sebagai anggota Direksi yang baru. new members of the Board of Directors.
APRESIASI APPRECIATION
Atas beragam pencapaian sepanjang tahun buku 2025, The Board of Directors would like to express its gratitude
Direksi menyampaikan terima kasih kepada Dewan to the Board of Commissioners for helping them with
Komisaris dan Pemegang Saham serta Regulator atas various achievements throughout 2025. It would also
kepercayaan dan dukungannya sehingga seluruh like to express this same gratitude to Shareholders and
rencana strategis Perseroan berjalan dengan baik. to Regulators for their trust and support, both of which
Direksi juga menyampaikan penghargaan yang tinggi have enabled the successful implementation of all of
kepada seluruh karyawan atas kontribusinya yang the Company's strategic plans. The Board of Directors
positif bagi perkembangan usaha Perseroan. would also like to express its deepest appreciation to
all employees for their positive contributions to the
Company's business development.
Direksi juga menyampaikan apresiasi yang mendalam The Board of Directors would also like to express its
kepada para pemangku kepentingan lain, seperti deep appreciation to other stakeholders, such as
vendor, mitra perbankan, maupun masyarakat. vendors, banking partners, and the public. Their support
Dukungan mereka sangat berarti bagi perkembangan is crucial to the Company's business development.
usaha Perseroan.
Ke depan, Direksi akan terus berupaya menciptakan Looking ahead, the Board of Directors will continue to
pertumbuhan kinerja Perseroan yang berkelanjutan. work to create sustainable growth in the Company's
Dengan demikian, Chandra Asri Group dapat performance so that Chandra Asri Group can provide
memberikan manfaat maksimal kepada pemegang maximum benefits to shareholders, to the community,
saham, masyarakat, serta negara. and to the nation as a whole.
Atas Nama Direksi PT Chandra Asri Pacific Tbk
On Behalf of the Board of Directors of PT Chandra Asri Pacific Tbk
ERWIN CIPUTRA
Presiden Direktur
President Director
From Transformational Growth to Enduring Strength 67
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Profil 03
Perusahaan
Company Profile
Pada tahun 2025, Chandra Asri Group berhasil
mengonsolidasikan lini bisnis infrastruktur yang berada
di bawah pengelolaan PT Chandra Daya Investasi Tbk,
entitas anak usaha Perseroan yang telah menjadi
perusahaan publik.
In 2025, Chandra Asri Group successfully consolidated
its infrastructure business line under the management
of PT Chandra Daya Investasi Tbk, a subsidiary of the
Company that has become a public company.
68 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile From Transformational Growth to Enduring Strength 69
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Identitas Perusahaan
Corporate Identity
Nama Perusahaan
Company Name PT Chandra Asri Pacific Tbk
Tanggal Pendirian Modal Ditempatkan dan Disetor Penuh
Date of Establishment Issued and Paid Up Capital
2 November 1984 Rp4.325.577.254.600,00
2 November 1984
Kegiatan Usaha Utama Kode Saham
Main Business Activity Ticker Code
Petrokimia TPIA
Petrochemical
Dasar Hukum Pendirian Jumlah Karyawan
Legal Basis of Establishment Total Employees
Akta No. 40 tanggal 2 November 1984 yang dibuat di hadapan 3.969 (Perseroan)
Notaris Ridwan Suselo yang diperbaiki dengan Akta No. 117 3,969 (the Company and all subsidiaries)
tanggal 7 November 1987 yang dibuat di hadapan Notaris
John Leonard Waworuntu dan telah disahkan oleh Menteri Alamat
Kehakiman Republik Indonesia melalui Surat Keputusan No. Address
C2.1786.HT.01.01-Th’88 tanggal 29 Februari 1988.
Wisma Barito Pacific
Deed No. 40, dated 2 November 1984, which was drawn up
Tower A Lantai 7 | 7 th Floor
before Notary Ridwan Suselo. This Deed was revised under
Jl. Let. Jend. S Parman Kav. 62-63
Deed No. 117, dated 7 November 1987, which itself was
Jakarta 11410, Indonesia
drawn up before Notary John Leonard Waworuntu, and has
been approved by the Minister of Justice of the Republic Telepon
of Indonesia through Decree No. C2.1786.HT.01.01-Th’88, Telephone
dated 29 February 1988.
(021) 530 7950
Tanggal Pencatatan Saham Faksimile
Share Listing Date Fax
24 Juni 1996 (Relisting 22 Mei 2008) (021) 530 8930
24 June 1996 (Relisted on 22 May 2008)
Bursa Pencatatan Saham E-mail
Stock Exchange E-mail
Bursa Efek Indonesia corporatesecretary@capcx.com
Indonesia Stock Exchange
Modal Dasar Situs Web
Authorized Capital Website
Rp12.264.785.664.000,00 www.chandra-asri.com
70 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
Riwayat Singkat Perusahaan
Brief Company History
Perjalanan bisnis PT Chandra Asri Pacific Tbk (“Chandra PT Chandra Asri Pacific Tbk's (“Chandra Asri Group",
Asri Group”, “Perseroan”) sebagai perusahaan solusi “the Company”) history as an energy, chemical, and
energi, kimia, dan infrastruktur berawal pada 1 Januari infrastructure solutions company dates back to 1
2011 dengan adanya penggabungan usaha (merger) PT January 2011 marked with the merger of PT Tri Polyta
Tri Polyta Indonesia Tbk (TPI) dengan PT Chandra Asri Indonesia Tbk (TPI) and PT Chandra Asri (CA). TPI, which
(CA). TPI, yang merupakan surviving company adalah is the surviving company, is the largest producer of
penghasil Polypropylene terbesar di Indonesia yang Polypropylene in Indonesia, established in 1984 and
didirikan pada tahun 1984 dan mulai beroperasi secara commenced commercial operations in 1992. Meanwhile,
komersial sejak tahun 1992. Sedangkan CA merupakan CA is a producer of Olefins and Polyethylene, established
produsen Olefins dan Polyethylene yang didirikan pada in 1989. Since then, the Company has operated as the
tahun 1989. Sejak itu, Perseroan menjalankan bisnis sole domestic producer in Indonesia for Ethylene,
sebagai produsen domestik tunggal di Indonesia untuk Styrene Monomer, and Butadiene.
Ethylene, Styrene Monomer, dan Butadiene.
Saat ini, bisnis petrokimia Chandra Asri Group Chandra Asri Group's petrochemical business currently
mengoperasikan pabrik Polypropylene operates Indonesia’s largest Polypropylene plant
dengan kapasitas paling besar di Indonesia, that produces 590 kilo tons per year (KTA) as well
yaitu 590 kilo ton per tahun (KTA) serta pabrik as the largest Polyethylene plant with a capacity of
Polyethylene terbesar dengan kapasitas 776 KTA. 776 KTA. These capabilities put the Company as the
Kemampuan ini menjadikan Perseroan sebagai largest producer of Polypropylene and Polyethylene
produsen Polypropylene serta Polyethylene terbesar in Indonesia. The Company’s petrochemical plant is
di Indonesia. Pabrik petrokimia itu dibangun di lokasi strategically located in Ciwandan, Cilegon, Banten
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk yang strategis di Ciwandan, Cilegon, Provinsi Banten, Province, and is equipped with state-of-the-art serta dilengkapi teknologi mutakhir dan fasilitas technology and complete supporting facilities. penunjang lengkap. Kompleks pabrik petrokimia dilengkapi jaringan The petrochemical complex is equipped with a pipa sepanjang 45 kilometer yang memungkinkan 45-kilometer pipeline network that enables the Perseroan untuk secara efisien berhubungan Company to efficiently connect directly with several langsung dengan beberapa pelanggan utama. major customers. Meanwhile, the petrochemical Sementara pabrik petrokimia yang memproduksi plant that produces Styrene Monomer is located in Styrene Monomer berlokasi di Desa Mangunreja, Mangunreja Village, Pulo Ampel, Serang. This plant Pulo Ampel, Serang terdiri atas dua train yang dapat consists of two trains that can produce Styrene memproduksi Styrene Monomer. Fasilitas lain yang Monomer. The Company also operates other facilities dimiliki Perseroan adalah tiga train yang dapat that are designed to produce Linear Low-Density memproduksi Linear Low Density Polyethylene dan Polyethylene and High-Density Polyethylene, as High Density Polyethylene, serta tiga train untuk well as three trains for producing various types memproduksi beragam Polypropylene. of Polypropylene. Perseroan juga memiliki pembangkit listrik untuk The Company also has a power plant for the kompleks pabrik petrokimia dengan kapasitas yang petrochemical complex with a capacity that exceeds melebihi kebutuhan produksi normal. Energi tersebut normal production requirements. This energy serves menjadi sumber cadangan listrik untuk menyokong as a backup power source to support the main power sumber listrik utama dari PT Perusahaan Listrik Negara source from PT Perusahaan Listrik Negara (PLN). This is (PLN). Hal ini bertujuan untuk menjaga kelancaran dan aimed at maintaining smooth and efficient production. efisiensi produksi. Sistem kerja petrokimia Perseroan juga dilengkapi The Company's petrochemical operations are also dengan fasilitas utama yang berkualitas prima, equipped with high-quality key facilities, particularly khususnya tangki penyimpanan dan jetty. Fasilitas storage tanks and jetties. Integrated infrastructure infrastruktur yang terintegrasi dengan kompleks pabrik facilities are also available within the plant complex, juga telah tersedia seperti fasilitas desalinasi dan such as desalination and pure water treatment facilities pengolahan air murni yang diperlukan dalam sirkulasi required for the cooling system circulation, as well as sistem pendinginan, serta pergudangan dan perangkat warehousing and firefighting equipment. penanggulangan kebakaran. Seluruh pabrik petrokimia Perseroan dan fasilitas All of the Company's petrochemical plants and pendukungnya dikelola dengan baik, disertai supporting facilities are well managed, with capacity dengan pengembangan kapasitas dan mutu produk. and product quality development continuously Pengembangan kapasitas terutama dilakukan maintained. Capacity development is carried out dengan meningkatkan kapasitas fasilitas Naphtha by increasing the capacity of the Naphtha Cracker Cracker hingga mencapai 4 juta ton pada tahun 2019. facility to 4 million tons in 2019, allowing the Peningkatan ini menjadikan fasilitas Naphtha Cracker Company's Naphtha Cracker facility to be on par with Perseroan setara dengan ukuran skala dunia. global standards. Selain itu, peningkatan kapasitas juga dilakukan pada In addition, capacity was also increased at the pabrik Butadiene, dari 100 KTA menjadi 137 KTA pada Butadiene plant, from 100 KTA to 137 KTA in 2018. tahun 2018. Sedangkan pabrik Polyethylene baru Meanwhile, a new Polyethylene plant with a capacity dengan kapasitas 400 KTA menambah total kapasitas of 400 KTA added to the total Polyethylene capacity Polyethylene dan telah selesai dibangun di tahun 2019. was completed in 2019. Pada 2007, Perseroan memiliki entitas anak pertama, In 2007, the Company acquired its first subsidiary, yaitu PT Styrindo Mono Indonesia (SMI) melalui proses PT Styrindo Mono Indonesia (SMI), through a share akuisisi saham. SMI adalah satu-satunya produsen acquisition process. SMI is the only producer of Styrene Styrene Monomer di Indonesia yang melayani pasar Monomer in Indonesia that serves the domestic and domestik dan pasar ekspor regional. SMI memiliki regional export markets. SMI has a subsidiary, PT Redeco 72 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
Entitas Anak, yaitu PT Redeco Petrolin Utama (RPU) yang Petrolin Utama (RPU), which provides intermediate tank
menyediakan layanan penyewaan tangki perantara rental and jetty management services for chemical
dan jasa manajemen jetty untuk produk-produk kimia. products. RPU also handles refined oil products for
RPU juga menangani produk minyak olahan untuk local and international oil companies.
perusahaan-perusahaan minyak lokal dan internasional.
Pada tahun 2009, Perseroan mendirikan Entitas In 2009, the Company established another subsidiary,
Anak lainnya, yaitu Chandra Asri Trading Company Chandra Asri Trading Company Pte. Ltd. (formerly Altus
Pte. Ltd., (dahulu bernama Altus Capital Pte. Ltd.) Capital Pte. Ltd.) to meet its funding requirements.
untuk memenuhi kebutuhan pendanaan. Selanjutnya, Subsequently, in 2011, the Company established PT
pada tahun 2011 Perseroan mendirikan PT Petrokimia Petrokimia Butadiene Indonesia (PBI), which operates
Butadiene Indonesia (PBI) yang mengoperasikan satu- the only Butadiene plant in Indonesia.
satunya pabrik Butadiene di Indonesia.
Agar terus berkembang dan beradaptasi memenuhi In order to continue to grow and adapt to meet national
kebutuhan pasar nasional dan global, Perseroan and global market needs, the Company transformed
bertransformasi menjadi entitas yang lebih besar. Salah into a larger entity, marked with the merger of its
satu upayanya melalui penggabungan usaha (merger) subsidiaries with the Company. On 1 January 2020, PBI
Entitas Anak dengan Perseroan. Pada 1 Januari 2020, officially merged with the Company, followed by SMI
PBI resmi merger dengan Perseroan, diikuti oleh SMI on 1 January 2021. This merger integrated the entire
pada 1 Januari 2021. Merger ini mengintegrasikan production process, created better product mapping,
proses produksi secara keseluruhan, membuat and increased procurement and accounting synergies.
pemetaan produk yang lebih baik, serta meningkatkan This is expected to improve operational performance,
sinergi pengadaan dan akuntansi. Hal ini diharapkan creating a more synergistic, stronger, and more
dapat meningkatkan kinerja operasional yang akan efficient Company.
menciptakan perusahaan yang lebih sinergis, kuat, dan
lebih efisien.
Melanjutkan ekspansinya, pada tahun 2013 Perseroan Continuing its expansion, in 2013 the Company
bersinergi dengan produsen ban multinasional collaborated with multinational tire manufacturer
Compagnie Michelin Financiere SA dan mendirikan Compagnie Michelin Financiere SA and established
PT Synthetic Rubber Indonesia (SRI) yang memproduksi PT Synthetic Rubber Indonesia (SRI), which produces
bahan baku untuk ban kendaraan ramah lingkungan. SRI raw materials for environmentally friendly vehicle
mulai beroperasi secara efektif sejak Agustus 2018, tires. SRI commenced operations in August 2018,
setelah selesai membangun pabrik karet sintetis. after completing the construction of a synthetic
rubber plant.
Pada tahun 2020, Perseroan mulai mengoperasikan In 2020, the Company launched the first Methyl Tert-
Pabrik Methyl Tert-butyl Ether dan Butene-1 yang butyl Ether and Butene-1 plant in Indonesia. Both
pertama kali hadir di Indonesia. Kedua pabrik ini plants became the first in Indonesia to use Lummus
juga merupakan pabrik pertama di Indonesia yang Technology, one of the world's most advanced
menggunakan Lummus Technology, salah satu petrochemical processing technologies. In addition,
teknologi pengolahan pabrik petrokimia paling the Company also began operating Enclosed Ground
mutakhir di dunia. Selain itu Perseroan juga memulai Flare (EGF), a smokeless flare technology with a total
pengoperasian Enclosed Ground Flare (EGF), teknologi investment of US$14 million. EGF is capable of burning
suar tanpa asap dengan total investasi US$14 juta. EGF 220 tons of hydrocarbons per hour without causing
ini mampu membakar 220 ton hidrokarbon per jam heat and noise.
tanpa menyebabkan panas dan kebisingan.
Perseroan berkomitmen untuk melayani permintaan The Company is committed to better serving domestic
produk petrokimia dalam negeri dengan lebih baik demand for petrochemical products, thereby reducing
serta berupaya meringankan beban impor negara the country's import dependency, by expanding its
dengan melakukan ekspansi bisnis untuk menawarkan business to offer more holistic products and services.
produk dan layanan yang lebih holistik. Dengan terus Through continued expansion, Chandra Asri Group
From Transformational Growth to Enduring Strength 73
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk melakukan ekspansi, Chandra Asri Group tidak hanya is not only determined to grow as an integrated bertekad untuk berkembang sebagai perusahaan petrochemical Company in Indonesia, but also as a petrokimia yang terintegrasi di Indonesia, tetapi juga chemical Company. sebagai perusahaan kimia. Perkembangan dari cita-cita tersebut dapat terlihat The development of this goal can be seen through melalui pembangunan pabrik Chlor-Alkali dan Ethylene the construction of the Chlor-Alkali and Ethylene Dicloride (CA-EDC) melalui anak usaha Perseroan Dicloride (CA-EDC) plant through the Company's yaitu PT Chandra Asri Alkali. Pabrik ini direncanakan subsidiary, PT Chandra Asri Alkali. The plant is targeted akan mulai beroperasi pada tahun 2027. Proyek ini to commence operations in 2027. The project aims bertujuan untuk mengurangi ketergantungan impor to reduce reliance on imports of critical raw materials terhadap bahan baku krusial dalam berbagai industri, across various industries, while advancing downstream sekaligus mendorong agenda hilirisasi sebagai bagian industrialization as part of Indonesia’s long-term dari transformasi ekonomi jangka panjang. economic transformation agenda. Pada tahun 2022, Perseroan melakukan proses In 2022, the Company acquired two subsidiaries of akuisisi atas 2 (dua) anak usaha milik PT Krakatau PT Krakatau Sarana Infrastruktur (“KSI”), namely PT Sarana Infrastruktur (“KSI”), yaitu PT Krakatau Daya Krakatau Daya Listrik (“KDL”) (now renamed PT Krakatau Listrik (“KDL”) (kini telah berganti nama menjadi Chandra Energi, "KCE") and PT Krakatau Tirta Industri PT Krakatau Chandra Energi, "KCE") dan PT Krakatau (“KTI”). The acquisition process was finalized in 2023, Tirta Industri (“KTI”). Proses akuisisi tersebut tuntas with the signing of the closing of the Conditional Shares dilakukan pada tahun 2023, dengan ditandatanganinya and Purchase Agreement (CSPA) on 27 February 2023. penutupan transaksi atas Conditional Shares and Purchase Agreement (CSPA) pada 27 Februari 2023. Setelah proses akuisisi dirampungkan, Perseroan Following the completion of the acquisition, the kemudian mengonsolidasikan KCE, KTI, dan salah Company consolidated KCE, KTI, and one of its satu anak usaha Perseroan yaitu PT Redeco Petrolin subsidiaries, PT Redeco Petrolin Utama (RPU), under Utama (RPU) di bawah PT Chandra Daya Investasi (CDI) PT Chandra Daya Investasi (CDI) in 2023. CDI serves as pada tahun 2023. CDI merupakan platform Perseroan the Company's platform for establishing its presence untuk menapakkan jejak di lini bisnis infrastruktur. Di in the infrastructure business. In the same year, Electric tahun yang sama, Electric Generating Public Company Generating Public Company Limited (EGCO Group), an Limited (ECGO Group), produsen energi independen independent energy producer in Thailand, acquired a di Thailand, menjadi salah satu pemegang saham di CDI 30% stake in CDI. sebesar 30%. Pada tahun 2024, masih melalui CDI dan terkait lini In 2024, still through CDI and related to its infrastructure bisnis infrastruktur, Perseroan memasuki kategori business, the Company entered the logistics business bisnis logistik dengan membentuk PT Chandra Shipping by establishing PT Chandra Shipping International International (CSI) dan mengakuisisi PT Marina Indah (CSI) and acquiring PT Marina Indah Maritim (MIM). Both Maritim (MIM). Bisnis yang dijalankan oleh kedua anak subsidiaries operate marine logistics. usaha tersebut adalah logistik maritim. Di tahun 2025, CDI melebarkan sayap ke kategori bisnis In 2025, CDI expanded into the land logistics business logistik darat dengan mengakuisisi PT Barito Investa by acquiring PT Barito Investa Prima (now known as PT Prima (kini dikenal sebagai PT Chandra Investa Prima, Chandra Investa Prima, "CIP"), a which operates truck. "CIP") yang mengoperasikan truk. Selain itu, CDI juga In addition, CDI also launched a cold storage business memulai kategori bisnis cold storage yang dijalankan operated by its subsidiary, PT Chandra Cold Chain (CCC) oleh anak usaha yaitu PT Chandra Cold Chain (CCC) dan and strengthened its logistics business by purchasing memperkuat kategori bisnis logistik dengan membeli warehouse assets operated by its subsidiary, aset gudang yang dijalankan oleh anak usaha yaitu PT PT Chandra Warehouse Cilegon (CWC). Chandra Warehouse Cilegon (CWC). Pada Juli 2025, CDI melaksanakan penawaran umum In July 2025, CDI conducted an initial public offering perdana (IPO) saham perusahaan di Bursa Efek (IPO) of its shares on the Indonesia Stock Exchange. Indonesia. Melalui IPO, CDI berhasil menghimpun Through the IPO, the CDI raised Rp2.37 trillion from the 74 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
dana sebesar Rp2,37 triliun dari penerbitan issuance of 12,482,937,500 new shares. The funds will
12.482.937.500 lembar saham baru. Dana tersebut be used to strengthen its business capabilities in the
akan digunakan untuk memperkuat kapabilitas bisnis ports & storage, as well as logistics sectors.
di sektor kepelabuhanan & penyimpanan, serta
logistik.
Salah satu upaya penguatan bisnis infrastruktur One of the efforts to strengthen its infrastructure
yang juga dilakukan Chandra Asri Group adalah business undertaken by Chandra Asri Group is the
penandatanganan akta pemisahan unit usaha signing of a deed of separation of the port, dock,
pelabuhan, dermaga, fasilitas penyimpanan, dan storage, and supporting facilities business units from
fasilitas pendukung dari pabrik petrokimia Perseroan the Company's petrochemical plant to PT Chandra
kepada PT Chandra Pelabuhan Nusantara (CPN) pada Pelabuhan Nusantara (CPN) in 2024.
tahun 2024.
Keseluruhan aksi korporasi tersebut menandai ekspansi Those corporate actions marked the Company's
Perseroan ke bisnis infrastruktur, khususnya di kategori expansion into the infrastructure business, particularly
energi listrik, air, kepelabuhanan & penyimpanan, serta in the categories of electricity, water, ports & storage,
logistik. and logistics.
Dalam memperkuat diversifikasi portofolio bisnisnya, In strengthening the diversification of its business
Chandra Asri Group memulai memasuki lini bisnis portfolio, Chandra Asri Group has embarked on
energi. Bersama dengan Glencore Asian Holdings Pte. entering the energy business line. Along with Glencore
Ltd., yaitu anak usaha Glencore, salah satu perusahaan Asian Holdings Pte. Ltd, a subsidiary of Glencore, one
sumber daya alam terkemuka di dunia, Perseroan of the world's leading natural resource companies, the
mengakuisisi saham Shell Singapore Pte. Ltd. (SSPL) Company acquired Shell Singapore Pte. Ltd.'s (SSPL)
di Shell Energy and Chemicals Park (SECP) (kini shares in Shell Energy and Chemicals Park (SECP)
menjadi Aster Chemicals and Energy Pte. Ltd. (Aster)), (now Aster Chemicals and Energy Pte. Ltd. (Aster)),
di Singapura. in Singapore.
Dengan demikian, Chandra Asri Group berkembang As a result, Chandra Asri Group has evolved into
menjadi perusahaan solusi energi, kimia, dan an energy, chemical, and infrastructure solutions
infrastruktur. Upaya ini diharapkan dapat memperkuat Company. This development is anticipated to
fondasi Perseroan dalam mempertahankan solidify the Company’s foundation in maintaining its
kepemimpinan di peta persaingan serta lebih penting leadership position in the highly competitive market
lagi, berkontribusi pada pertumbuhan ekonomi and, even more importantly, contribute to Indonesia’s
Indonesia. economic growth.
Informasi Perubahan Nama
Information on Name Change
PT Chandra Asri Pacific Tbk pada awalnya bernama PT PT Chandra Asri Pacific Tbk was formerly known as PT Tri
Tri Polyta Indonesia Tbk (“TPI”). Perseroan mengalami Polyta Indonesia Tbk (“TPI”). The Company underwent
perubahan nama menjadi PT Chandra Asri Petrochemical a name change to PT Chandra Asri Petrochemical Tbk
Tbk akibat dari penggabungan usaha (merger) dengan as a result of a merger with PT Chandra Asri (“CA”).
PT Chandra Asri (“CA”). Nama baru Perseroan tersebut The Company's new name became effective on 1
berlaku efektif pada tanggal 1 Januari 2011. January 2011.
Selanjutnya, pada tanggal 29 Desember 2023, melalui Furthermore, on 29 December 2023, through an
Rapat Umum Pemegang Saham Luar Biasa, Perseroan Extraordinary General Meeting of Shareholders, the
telah menyetujui perubahan nama dari PT Chandra Asri Company approved the change of name from PT
Petrochemical Tbk menjadi PT Chandra Asri Pacific Tbk Chandra Asri Petrochemical Tbk to PT Chandra Asri
yang mulai berlaku efektif sejak 3 Januari 2024. Pacific Tbk, which became effective on 3 January 2024.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Jejak Langkah
Milestones
1992 2009 2015
TPI memulai produksi komersial
Polypropylene dengan dua train • CA mendirikan Altus Capital Menyelesaikan peningkatan kapasitas
berkapasitas 160 kilo ton per Pte. Ltd. untuk memenuhi Naphtha Cracker menjadi 860 KTA
tahun (KTA). kebutuhan pendanaan. dan Pemeliharaan Fasilitas Pabrik
• TPI meningkatkan kapasitas pabrik Terjadwal (Turnaround Maintenance).
TPI commenced its Polypropylene Polypropylene menjadi 480 KTA.
commercial production using two Completed Naphtha Cracker’s
trains with a capacity of 160 kilo • CA established Altus Capital Pte. capacity expansion to 860 KTA and
tons per annum (KTA). Ltd. to fulfill its financing needs. finished a scheduled Turnaround
• TPI boosted its Polypropylene Maintenance (TAM) of the
plant capacity to 480 KTA. plant’s facilities.
1993
2011 2017
TPI meningkatkan kapasitas pabrik
Polypropylene menjadi 240 KTA.
• TPI secara efektif merger dengan Melakukan pemecahan nilai nominal
TPI boosted its Polypropylene plant CA dan berubah nama menjadi PT saham (stock split) dengan rasio 1:5.
capacity to 240 KTA. Chandra Asri Petrochemical Tbk. Stock split with a ratio of 1:5.
• SCG Chemicals Co Ltd mengakuisisi
30% saham Perseroan.
1995 • TPI effectively merged with CA and
changed its name to PT Chandra Asri 2018
Petrochemical Tbk.
• TPI menyelesaikan train tiga yang • SCG Chemicals Co. Ltd acquired
meningkatkan kapasitas pabrik 30% of the Company’s shares. • Ground breaking pembangunan
Polypropylene menjadi 360 KTA.
pabrik Polyethylene baru
• CA memulai produksi komersial
berkapasitas 400 KTA.
Ethylene Cracker dengan
• Menyelesaikan peningkatan
kapasitas 520 KTA.
2013 kapasitas pabrik Butadiene menjadi
• TPI completed its third train that 137 KTA.
boosted its Polypropylene plant • Menyelesaikan pembangunan
capacity to 360 KTA. • Menjalin kemitraan strategis di pabrik karet sintetis milik SRI
• CA commenced its commercial bisnis karet sintetis bersama berkapasitas 120 KTA.
production of Ethylene Cracker Compagnie Financiere Michelin • Ground breaking for the
with a 520 KTA capacity. dengan mendirikan usaha construction of a new Polyethylene
patungan, PT Synthetic Rubber plant with a 400 KTA capacity.
Indonesia (SRI). • Completed the Butadiene plant’s
2004 • Menyelesaikan pembangunan capacity boost that raised it to
pabrik Butadiene yang dibangun 137 KTA.
sejak 2011 dengan kapasitas • Completed SRI’s synthetic rubber
CA mengembangkan produk 100 KTA. plant construction with a 120
Mixed C4 secara komersial. • Entered into a strategic KTA capacity.
CA commercially developed partnership in the synthetic
Mixed C4 products. rubber business with Compagnie
Financiere Michelin by establishing
a joint venture, PT Synthetic
2019
Rubber Indonesia (“SRI”).
2007 • Completed the construction of
• Menyetujui penggabungan
Butadiene plant that began in 2011
usaha antara Chandra Asri dan PT
with a capacity of 100 KTA.
• CA meningkatkan kapasitas pabrik Petrokimia Butadiene Indonesia
Ethylene menjadi 600 KTA dan (PBI).
menambah jaringan pipa menjadi • Menyelesaikan pembangunan
45 KM. pabrik Polyethylene baru di
• CA mengakuisisi 100% saham Cilegon berkapasitas 400 KTA.
PT Styrindo Mono Indonesia (“SMI”).
• Approved a business merger
• CA boosted its Ethylene plant between Chandra Asri and PT
capacity to 600 KTA and expanded Petrokimia Butadiene Indonesia
its pipeline to 45 KM. (“PBI”).
• CA acquired 100% of PT Styrindo • Completion of a new Polyethylene
Mono Indonesia’s (“SMI”) shares. plant construction in Cilegon with
a 400 KTA capacity.
76 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
2020 2023 2025
• Menyetujui penggabungan usaha • Perubahan nama Perseroan dari
antara Chandra Asri dan PT Chandra Asri Petrochemical Tbk • Merampungkan proses akuisisi
PT Styrindo Mono Indonesia (SMI). menjadi PT Chandra Asri Pacific Tbk Aster Chemicals and Energy
• Memulai pengoperasian Enclosed (Chandra Asri Group). Pte. Ltd. (Aster).
Ground Flare (EGF), teknologi suar • Mendirikan PT Chandra Daya • PT Chandra Daya Investasi Tbk (CDI)
tanpa asap dengan total investasi Investasi Tbk (CDI) sebagai Entitas resmi menjadi perusahaan tercatat
US$14 juta. Anak yang fokus sebagai holding yang sahamnya diperdagangkan di
• Pembangunan pabrik MTBE & B1 investasi yang membawahi bisnis Papan Pengembangan Bursa Efek
yang pertama di Indonesia. infrastruktur energi listrik, air, Indonesia (“BEI”) dengan kode saham
• Approved a business merger dan kepelabuhanan. “CDIA”.
between Chandra Asri and PT • Meraih Investasi sebesar US$194 • Merampungkan 45% tahap
Styrindo Mono Indonesia (“SMI”). juta dari Electric Generating Public pembangunan Pabrik Chlor-Alkali dan
• Commenced the operational use Company Limited atau EGCO Ethylene Dichloride (Pabrik CA-EDC)
of Enclosed Ground Flares (EGF), Group (EGCO), produsen energi yang merupakan salah satu Proyek
a smokeless flare technology with independen di Thailand. EGCO Strategis Nasional. Pabrik berskala
a total investment of US$14 million. memiliki 30% saham di anak dunia ini berlokasi di Cilegon, Banten
• Constructed the MTBE & B1 plants, perusahaan Chandra Asri Group, PT dan akan dikelola oleh PT Chandra Asri
both of which were the first of Chandra Daya Investasi Tbk (CDI). Alkali (CAA).
their kind in Indonesia. • The Company changed its name • Melalui Aster, Perseroan mengakuisisi
from PT Chandra Asri Petrochemical Chevron Phillips Singapore Chemicals
Tbk to PT Chandra Daya Investasi Pte. Ltd. (CPSC); operator pabrik
Tbk (CDI). High-Density Polyethylene (HDPE)
2021 • Established PT Chandra di Pulau Jurong, Singapura. Kini CPSC
Daya Investasi Tbk (CDI) as a telah menjadi Aster Polymer
subsidiary. It focused on being an Solutions Pte. Ltd.
Membangun kemitraan dengan Thai Oil investment holding that oversaw • Mengoperasikan PT Chandra Asri
Public Company Limited (Thaioil) sebagai electricity, water, and port Sentral Solusi (CASS) sebagai
Investor Strategis untuk pengembangan infrastructure businesses. Shared Service Center (SSC) untuk
dan pembangunan kompleks petrokimia • An investment of US$194 million mendukung efisiensi operasional dan
terintegrasi kedua yang berskala global from Electric Generating Public pertumbuhan bisnis.
oleh anak perusahaan PT Chandra Asri Company Limited or EGCO Group • Menandatangani Perjanjian Jual
Perkasa (CAP2). (“EGCO”), a leading independent Beli Bersyarat (Sale and Purchase
energy producer in Thailand. EGCO Agreement) untuk mengakuisisi
Established a partnership with Thai Oil
held a 30% stake in Chandra Asri jaringan stasiun pengisian bahan bakar
Public Company Limited (“Thaioil”) as a
Group’s subsidiary, PT Chandra ritel bermerek Esso milik ExxonMobil
Strategic Investor for the development
Daya Investasi Tbk (CDI). di Singapura. Transaksi tersebut telah
and construction of a second world-
diselesaikan pada 1 Januari 2026.
scale integrated petrochemical complex
by the Company’s subsidiary, PT Chandra • Completed the acquisition of
Asri Perkasa (CAP2). Aster Chemicals and Energy
Pte. Ltd. (Aster).
2024 • PT Chandra Daya Investasi Tbk (CDI)
is officially a listed Company whose
2022 shares are traded on the Development
• Melakukan diversifikasi bisnis Board of the Indonesia Stock
dengan mengelompokkan lini Exchange (“IDX”) with the stock code
• Melakukan aksi korporasi berupa usahanya menjadi 3 (tiga), yaitu “CDIA”.
pemecahan nilai nominal saham dari energi, kimia, dan infrastruktur. • Completed 45% of the construction
Rp200 per saham menjadi Rp50 • Perseroan bersama Glencore Plc phase of the Chlor-Alkali and Ethylene
atau dengan rasio 1:4. akan mengakuisisi seluruh saham Dichloride plant (CA-EDC plant),
• Menandatangani Perjanjian Jual Shell Singapore Ltd. di Shell which is one of the National Strategic
Beli Saham Bersyarat (Conditional Energy and Chemical Park (SECP), Projects. This world-class plant is
Shares Sale and Purchase Singapura. Kini perusahaan located in Cilegon, Banten, and will be
Agreement atau CSPA) dan tersebut menjadi Aster Chemicals managed by PT Chandra Asri
Shareholders Agreement (SHA) atas and Energy Pte. Ltd. (Aster). Alkali (CAA).
dua anak usaha milik PT Krakatau • Diversified by grouping • Through Aster, the Company acquired
Sarana Infrastruktur (“PT KSI”), yaitu its business into 3 (three) Chevron Phillips Singapore Chemicals
PT Krakatau Daya Listrik (“PT KDL”) lines: energy, chemicals, Pte. Ltd. (CPSC), the operator of the
dan PT Krakatau Tirta Industri (“PT and infrastructure. High-Density Polyethylene (HDPE)
KTI”). • The Company together with plant on Jurong Island, Singapore.
Glencore Plc to acquire all CPSC is now known as Aster Polymer
• Carried out a corporate action in the
shares of Shell Singapore Ltd. Solutions Pte. Ltd.
form of splitting the nominal value
in Shell Energy and Chemical • Operate PT Chandra Asri Sentral
of shares from Rp200 per share to
Park (“SECP”), Singapore. The Solusi (CASS) as a Shared Service
Rp50, or with a ratio of 1:4.
Company is now known as Aster Center (SSC) to support operational
• Signed a Conditional Shares Sale
Chemicals and Energy Pte. Ltd. efficiency and business growth.
and Purchase Agreement (CSPA)
(Aster). • Signed a Conditional Sale and
and Shareholders Agreement (SHA)
Purchase Agreement to acquire
for two subsidiaries owned by PT
ExxonMobil's Esso-branded retail
Krakatau Sarana Infrastruktur (“PT Keterangan | Notes:
fuel station network in Singapore.
KSI”); PT Krakatau Daya Listrik (“PT
TPI : PT Tri Polyta Indonesia Tbk The transaction was completed on 1
KDL”) and PT Krakatau Tirta Industri
CA : PT Chandra Asri January 2026.
(“PT KTI”).
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Visi, Misi, dan Penetapan visi, misi, dan nilai-nilai Perseroan
selalu melalui kajian Dewan Komisaris dan
Nilai-nilai
Direksi, sebelum akhirnya disetujui. Dengan
demikian, visi, misi, dan nilai-nilai Perseroan ini
telah melalui proses tersebut.
Perusahaan The determination of the Company’s vision, mission, and
values are always reviewed by the Board of Commissioners
Vision, Mission, and and the Board of Directors, prior to being approved.
Corporate Values Therefore, the vision, mission, and values of the Company
have gone through the process.
Visi Misi
Vision Mission
Perusahaan solusi energi, kimia, Menciptakan nilai dan membina
dan infrastruktur terkemuka di kemitraan untuk masa depan
Asia Tenggara. yang berkelanjutan.
.South East Asia’s leading energy, chemicals, and .Creating value and fostering partnerships for a
infrastructure solutions Company. sustainable future.
78 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
Nilai-nilai Perusahaan
Corporate Values
Integritas Keselamatan Kerja Sama
Integrity Safety Teamwork
Bersikap transparan serta Membangun lingkungan kerja Membangun kolaborasi untuk
berperilaku sesuai aturan yang aman, sehat, dan lestari. keunggulan bisnis.
dan etika. Build a safe, healthy, Build collaborations for
Act transparently, follow and sustainable business excellence.
rules and ethics. working environment.
Memikul Menghargai
Tanggung Jawab Respect
Accountability
Menghargai dan peduli
Bertanggung jawab atas terhadap orang lain.
tugas dan kinerja. Appreciate and care
Be responsible for own tasks for others.
and performance.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Strategi Perusahaan
Corporate Strategy
1. Menjaga ketahanan keuangan melalui likuiditas 1. Maintain financial resilience through strong liquidity
yang kuat dan sumber pembiayaan yang beragam; and diversified sources of financing;
2. Memperluas proposisi nilai Perseroan untuk 2. Expand the Company’s value proposition to enhance
meningkatkan profitabilitas dan memperkuat profitability and strengthen Chandra Asri Group’s
posisi Chandra Asri Group sebagai yang terdepan position as a leader in the Indonesian market;
di pasar Indonesia;
3. Mewujudkan keunggulan operasional terbaik 3. Realize best operational excellence through
melalui operasi yang andal, aman, berkualitas, dan reliable, safe, quality, and efficient operation,
efisien, yang didukung oleh sistem keselamatan, supported by safety, asset reliability, and
keandalan aset, serta perbaikan berkelanjutan; continuous improvement system;
4. Mengembangkan manajemen rantai pasokan yang 4. Develop reliable supply chain management to
andal untuk meningkatkan daya saing biaya; improve cost competitiveness;
5. Memperluas, mengintegrasikan, dan mendiversifikasi 5. Expand, integrate, and diversify the business
bisnis ke sektor energi, kimia, dan infrastruktur into the energy, chemical, and infrastructure
melalui pertumbuhan, keberlanjutan, serta kemitraan sectors through growth, sustainability, and
strategis; strategic partnerships;
6. Mendorong organisasi yang adaptif, berkelanjutan, 6. Promote an adaptive, sustainable, and high-
dan berkinerja tinggi melalui sistem yang performing organization through an integrated
terintegrasi, dengan iSTAR sebagai nilai bersama, system, with iSTAR as a shared value, as well as value-
serta pengembangan karyawan berbasis nilai dan and competency-based employee development;
kompetensi;
7. Mempercepat pertumbuhan bisnis melalui 7. Accelerate business growth through the use of
pemanfaatan teknologi digital untuk meningkatkan digital technology to improve work efficiency,
efisiensi kerja, memperkuat keamanan sistem, strengthen system security, support integration
mendukung integrasi antar anak perusahaan, serta between subsidiaries, and create business value
menciptakan nilai bisnis dan keandalan operasional; and operational reliability; and
serta
8. Meningkatkan nilai keberlanjutan perusahaan melalui 8. Enhance the Company's sustainability value
upaya penanganan perubahan iklim, penerapan through climate change mitigation efforts,
praktik bisnis yang berkelanjutan, serta penciptaan the implementation of sustainable business
nilai jangka panjang bagi pemangku kepentingan. practices, and the creation of long-term value
for stakeholders.
Keunggulan Perusahaan
Company Advantages
1. Produsen petrokimia terkemuka di Indonesia; 1. A leading petrochemical producer in Indonesia;
2. Portofolio bisnis yang terdiversifikasi; 2. A diversified business portfolio;
3. Berlokasi di pusat manufaktur yang strategis; 3. Located in a strategic manufacturing hub;
4. Kemitraan yang kuat serta dukungan pemangku 4. Strong partnerships and support from stakeholders,
kepentingan, khususnya pemerintah; particularly the government;
5. Berpengalaman dalam mengelola proyek berskala 5. Experienced in managing large-scale projects;
besar;
6. Selaras dengan agenda pengembangan industri hilir 6. Aligned with the national downstream industry
nasional; serta development agenda; and
7. Ekspansi ke produk hilir yang high value added. 7. Expansion into high value-added downstream
products.
80 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
Kegiatan Usaha
Business Activities
Sesuai Anggaran Dasar In accordance with the Articles of Association
Mengacu pada Anggaran Dasar Perseroan, kegiatan The Company’s business activities (with its Articles of
usaha Perseroan adalah: Association as a reference) encompass the following:
1. Kegiatan usaha utama: petrokimia. 1. Main business activity: petrochemical.
2. Kegiatan usaha: industri pengolahan, perdagangan 2. Business activities: processing industry, wholesale,
besar, dan aktivitas konsultasi manajemen. and management consulting activities.
Kegiatan Usaha di Tahun Buku Business Activities in the Fiscal Year
Kegiatan usaha yang dilaksanakan di tahun buku adalah The business activities carried out in the fiscal year
petrokimia, industri pengolahan, serta perdagangan consisted of petrochemicals, processing industry,
besar. Adapun kegiatan Perseroan yang dijalankan and wholesale trade. Businesses that were run by
oleh perusahaan anak usaha Perseroan yaitu di the Company’s subsidiaries are in the (i) energy, (ii)
bidang (i) energi, (ii) logistik, (iii) kepelabuhanan dan logistics, (iii) ports and storage, and (iv) water industry.
penyimpanan, dan (iv) air.
Produk dan Jasa Perusahaan
Company Products and Services
LINI BISNIS KIMIA CHEMICAL BUSINESS LINE
Ethylene Cracking Complex Ethylene Cracking Complex
1. Kapasitas Cracker: 2 MTPA 1 1. Cracker Capacity: 2 MTPA 1
a. Bukom: 1.100 KTA 2 a. Bukom: 1,100 KTA2
b. Cilegon: 900 KTA b. Cilegon: 900 KTA
2. Kapasitas untuk produk lain: 2,5 MTPA 2. Capacity of other products: 2.5 MTPA
Bukom: Bukom:
a. Propylene: 690 KTA a. Propylene: 690 KTA
b. BD: 200 KTA b. BD: 200 KTA
c. Raff-1: 210 KTA c. Raff-1: 210 KTA
d. Benzene: 230 KTA d. Benzene: 230 KTA
Cilegon: Cilegon:
a. Propylene: 490 KTA a. Propylene: 490 KTA
b. Pygas: 418 KTA b. Pygas: 418 KTA
c. Mixed C4: 330 KTA c. Mixed C4: 330 KTA
Kapasitas Kompleks Kimia Hilir 3 : 4,7 MTPA Downstream Chemical Complex Capacity 3: 4.7
MTPA
1. Jurong: 2.400 KTA 1. Jurong: 2,400 KTA
2. Cilegon: 2.300 KTA 2. Cilegon: 2,300 KTA
1
Million tons per annum (MTPA)
2
Kilo tons per annum (KTA)
3
Plants: Mono-ethylene Glycol (MEG), Styrene Monomer & Propylene Oxide
Derivatives, Olefins, Polyolefins, Styrene Monomer, Butadiene, MTBE & Butene-1
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Fasilitas Petrokimia
di Indonesia
Petrochemicals Platform in Indonesia
DIESEL
Kompleks petrokimia dioperasikan oleh
PT Chandra Asri Pacific Tbk.
Petrochemical complex is operated by
PT Chandra Asri Pacific Tbk.
KEROSENE
GASOLINE
CRUDE OIL REFINERY
NAPHTHA
Chandra Asri Facility
Chandra Asri Products
Sold Under SRI, a joint
venture with Michelin LPG
CONDENSATE
82 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
ETHYLENE POLYETHYLENE
STYRENE
MONOMER
PROPYLENE POLYPROPYLENE
NAPHTHA
NEW GENERATION
CRACKER SYNTHETIC
RUBBER
METHYL
PYGAS BUTADIENE TERT-BUTYL ETHER
(MTBE)
MIXED C4 RAFFINATE-1 BUTENE-1
Upstream Midstream
Petrochemical Petrochemical
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Fasilitas Energi dan
Kimia Terintegrasi di
Singapura LPG
Integrated Energy and Chemicals Platform
Based in Singapore
NAPHTHA
Kompleks refinery dan kimia
yang dioperasikan oleh Aster,
ETHYLENE
serta seluruh stasiun pengisian
CRACKER
bahan bakar umum (SPBU)
COMPLEX
bermerek Esso di Singapura.
Refinery and chemical complex
operated by Aster, and all
Esso-branded petrol stations HYDROWAX
in Singapore.
GAS OIL
CRUDE OIL REFINERY
COMPLEX
MOGAS
Feedstock
JET FUEL
Chandra Asri Facilities
CUSTOMERS
Chandra Asri Products
BASE OIL
BITUMEN/
FUEL OIL
FEEDSTOCKS FUEL & OIL PRODUCTS
Bukom Island Subsea pipeline
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Profil Perusahaan | Company Profile
ETHYLENE ETHOXYLATES
PROPYLENE
HPEO
BENZENE MEG
BUTADIENE MEG
CUSTOMERS
PO
SM
SMPO & PO
DERIVATIVES MPG
POLYOLS
HDPE1
1. Newly Acquired High-Density Polyethylene
BASE CHEMICALS INTERMEDIATES & DERIVATIVES
Subsea pipeline Jurong Island
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Lini Bisnis Infrastruktur
Infrastructure Business Line
Sejak tahun 2025, lini bisnis Chandra Asri Group telah Since 2025, Chandra Asri Group’s business line has
semakin terdiversifikasi, dan sektor infrastruktur been more diversified, and infrastructure sector has
menjadi lini bisnis tersendiri. Uraian produk dan jasa di established as a standalone business line. The description
bidang infrastruktur mencakup: of products and services within the infrastructure
segment includes the following:
Pengembangan Listrik Energy Development
Fokus pada penyediaan kelistrikan, jasa kelistrikan, Focused on the provision of electricity supply, electrical
serta pengembangan energi baru terbarukan dengan services, and the development of renewable energy
memanfaatkan teknologi tenaga surya (solar power). through the utilization of solar power technology.
Hingga tahun 2025, kapasitas infrastruktur listrik As of 2025, Chandra Asri Group’s power infrastructure
Chandra Asri Group baik di Indonesia maupun di capacity in Indonesia and Singapore includes
Singapura, antara lain: the following:
1. Pembangkit listrik Combined Cycle Power Plant 1. A 120 MW Combined Cycle Power Plant (CCPP)
(CCPP) berkapasitas 120 MW di Indonesia; in Indonesia;
2. Pembangkit listrik Combined Cycle Power Plant 2. A 200 MW Combined Cycle Power Plant (CCPP)
(CCPP) berkapasitas 200 MW melalui PT Krakatau operated through PT Krakatau Posco Energy, a joint
Posco Energy (perusahaan patungan antara PT venture between PT Krakatau Chandra Energi and PT
Krakatau Chandra Energi dan PT Krakatau Posco); Krakatau Posco;
3. Pembangkit listrik berkapasitas 174 MW melalui 3. A 174 MW power generation facility in Singapore,
fasilitas cogeneration dan turbin di Singapura; supported by cogeneration and turbine systems;
4. Pembangkit Listrik Tenaga Surya (PLTS) terpasang 4. Installed Solar Power Plant (PLTS) capacity totaling
total sebesar 12,15 MWp di Indonesia; dan 12.15 MWp in Indonesia; and
5. Pembangkit Listrik Tenaga Surya (PLTS) berkapasitas 5. A 16 MWp Solar Power Plant (PLTS) project in
16 MWp yang ditargetkan selesai pada akhir tahun Singapore, targeted for completion by the end
2026 di Singapura. of 2026.
Pengadaan Air Water Procurement
1. Berfokus pada pengolahan air bersih dan khusus; 1. Focused on clean and special water treatment; and
dan
2. Satu-satunya fasilitas terintegrasi di Indonesia, 2. The only fully integrated facility in Indonesia,
yakni dari hulu hingga hilir. operating from upstream to downstream.
Hingga tahun 2025, kapasitas infrastruktur air As of 2025, Chandra Asri Group’s water infrastructure
Chandra Asri Group baik di Singapura maupun melalui capacity in Singapore and through its associate company
perusahaan asosiasi KTI, antara lain: KTI includes:
1. ~4.874 lpd kapasitas terpasang di wilayah Cilegon, 1. Approximately 4,874 lpd of installed capacity across
Gresik, dan Sumbawa; Cilegon, Gresik, and Sumbawa;
2. Bendungan dengan luas kapasitas 5,4 juta meter 2. A dam with a storage capacity of 5.4 million cubic
kubik (m 3) di Indonesia; dan meters (m³) in Indonesia; and
3. 10 instalasi pengolahan air termasuk effluent 3. 10 water treatment installations in Singapore,
treatment, wastewater treatment, biotreater, serta including effluent treatment, wastewater treatment,
daur ulang air limbah melalui reverse osmosis (RO) biotreater, and wastewater recycling through reverse
di Singapura. osmosis (RO).
86 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
Kepelabuhanan & Penyimpanan Ports & Storage
Fokus pada pelayanan tangki dan dermaga untuk Focused on providing tank terminal and jetty services for
produk kimia dan minyak bumi olahan. chemical and refined petroleum products.
Hingga tahun 2025, kapasitas infrastruktur dermaga As of 2025, Chandra Asri Group’s jetty and tank
dan tangki Chandra Asri Group antara lain: infrastructure capacity includes:
1. 5 dermaga dengan kapasitas gabungan 166.000 1. Five jetties in Indonesia with a combined capacity
DWT di Indonesia; of 166,000 DWT;
2. 13 dermaga dan 1 single buoy mooring (SBM) untuk 2. Thirteen jetties and one Single Buoy Mooring (SBM)
bersandar VLCC tanker di Singapura; facility in Singapore, capable of accommodating
VLCC tankers;
3. 125 tangki dengan total kapasitas 648.000 m 3 di 3. 125 storage tanks in Indonesia with a total capacity
Indonesia; dan of 648,000 m³; and
4. 311 tangki dengan total kapasitas ~4,3 juta m 3 4. 311 storage tanks in Singapore with a total capacity
di Singapura. of approximately 4.3 million m³.
Logistik Logistics
Berfokus pada bisnis logistik darat dan laut yang Focused on land and sea logistic services, serving both
melayani Chandra Asri Group dan eksternal. Chandra Asri Group and external customers.
Hingga tahun 2025, kapasitas infrastruktur logistik As of 2025, Chandra Asri Group’s logistics infrastructure
Chandra Asri Group, adalah: capacity includes:
1. 14 kapal gas dan kimia (2 dalam proses konstruksi); 1. Fourteen gas and chemical vessels (with 2 under
construction);
2. 212 kendaraan logistik darat; 2. 212 land logistics vehicles;
3. Fasilitas gudang di Cilegon dengan luas tanah total 3. A warehouse facility in Cilegon with a total land area
sebesar 51.128 m 2 ; dan of 51,128 m²; and
4. Fasilitas cold storage dengan kapasitas hingga 700 4. A cold storage facility with a capacity of up to 700
pallet positions. pallet positions.
Lini Bisnis Energi
Energy Business Line
Pada tahun 2025, Perseroan dan Glencore telah In 2025, the Company, along with Glencore, completed
menyelesaikan akuisisi saham Shell Singapore Pte. the acquisition of shares of Shell Singapore Pte. Ltd.
Ltd. (SSPL) di Shell Energy and Chemicals Park (SECP) (SSPL) in Shell Energy and Chemicals Park (SECP), which
(kini menjadi Aster Chemicals and Energy Pte. Ltd. has since been renamed Aster Chemicals and Energy Pte.
(Aster)), di Singapura. Aset tersebut terdiri dari kilang Ltd. (Aster), in Singapore. The acquired assets comprise
minyak mentah dengan kapasitas pemrosesan sebesar a crude oil refinery located on Jurong Island, with a
237.000 barel per hari di Pulau Jurong. processing capacity of 237,000 barrels per day.
Kilang Bukom Bukom Refinery
1. Kapasitas: 237 KBD 1. Capacity: 237 KBD
2. Kapasitas Produk: 8.500 KTA 2. Product Capacity: 8,500 KTA
Condensate Splitter Unit (CSU) Condensate Splitter Unit (CSU)
1. Kapasitas: 70 KBD 1. Capacity: 70 KBD
2. Kapasitas produk: 2.500 KTA 2. Product Capacity: 2,500 KTA
BBM Ritel Retail Fuel
Seluruh Stasiun Pengisian Bahan Bakar Umum (SPBU) All Esso-branded petrol stations in Singapore (acquired
bermerek Esso di Singapura (diakuisisi pada 1 Januari on 1 January 2026).
2026).
From Transformational Growth to Enduring Strength 87
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Wilayah Operasional
Operational Area
21
20
Singapore
19 10 11
19 12
13
14
15
Merak
45KM 16
Coverage area of
our Ethylene
pipeline
Located close to and connected with
customers facilities
Designated as a National Vital Object
9 22
Cilegon
8
17
16 18
7
6
Jetty
5
Pipeline 2
1
3 4
Main Road
23 Tangerang
Highway Anyer
Krakatau Chandra Energi, Chandra Cilegon Port, and
1 Chandra Asri PP Plant 9 Lotte Chemical Titan 17
CA-EDC plant (coming soon)
2 Chandra Asri PE Plant 10 Indonesia Power (PLTU Suralaya) 18 Krakatau Tirta Industri
3 Chandra Pelabuhan Nusantara 11 Sulfindo Adiusaha 19 Aster Chemicals and Energy
4 Nippon Shokubai Indonesia 12 Styrene Monomer Indonesia Plant 20 Aster Polymer Solutions
5 Asahimas Chemical 13 Redeco Petrolin Utama 21 Esso-branded retail fuel stations across Singapore
6 Pelindo II Port 14 Gajah Tunggal 22 Chandra Warehouse Cilegon
7 Krakatau Bandar Samudera Port 15 Polychem Indonesia 23 Chandra Cold Chain in Bitung, Tangerang
8 Cabot Indonesia 16 Arbe Styrindo
Berlokasi strategis di kawasan industri terbesar di Strategically located in Indonesia’s largest industrial
Indonesia dan pusat perdagangan global Singapura, cluster and Singapore’s global trade hub, enabling
membuka konektivitas dan peluang pertumbuhan unmatched connectivity and growth.
yang pesat.
88 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
Keanggotaan Asosiasi
Memberships in Associations
Nama Organisasi Peran
Organization Name Role
Asosiasi Industri Olefin, Aromatik, & Plastik Indonesia (INAPLAS) Ketua Umum
The Indonesian Olefins, Aromatic, & Plastic Association (INAPLAS) Chief
Ketua Umum
Responsible Care Indonesia (RCI)
Chief
Federasi Industri Kimia Indonesia (FIKI) Ketua Umum
Indonesian Chemical Industry Federation (FIKI) Chief
Wakil Ketua Komite Tetap Industri
Kimia Hulu
Kamar Dagang Indonesia (KADIN)
Deputy Chairman of the Standing
Indonesia Chambers of Commerce and Industry (KADIN)
Committee for Upstream Chemical
Industry
Gabungan Importir Seluruh Indonesia (GINSI) Anggota
Indonesian Association of National Importers (GINSI) Member
Himpunan Polimer Indonesia (HPI) Ketua Bidang Kebijakan dan Bisnis
Indonesia Polymer Association (HPI) Head of Policy and Business
Asosiasi Emiten Indonesia (AEI) Anggota
Indonesian Public Listed Companies Association (AEI) Member
Anggota
Indonesia Corporate Secretary Association (ICSA)
Member
Asosiasi Perusahaan Terminal dan Tangki Timbun Banten (APT3B) Anggota
Banten Terminal and Storage Tank Company Association (APT3B) Member
Asosiasi Perusahaan Bongkar Muat Indonesia (APBMI) Banten Anggota
Association of Indonesian Loading and Unloading Companies (APBMI) Banten Member
Asosiasi Badan Usaha Pelabuhan Indonesia (ABUPI) Banten Anggota
Indonesia Port Business Association (ABUPI) in Banten Member
Persatuan Perusahaan Air Minum Seluruh Indonesia (PERPAMSI) Anggota Luar Biasa
Association of Indonesian Drinking Water Companies (PERPAMSI) Extraordinary member
Asosiasi Pengusaha Indonesia (APINDO) Anggota Luar Biasa
Indonesian Employers' Association (APINDO) Extraordinary member
Indonesia National Plastic Action Partnership (NPAP) Steering Board Member
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Struktur Organisasi
Organizational Structure PRESIDENT COMMISSIONER
(INDEPENDENT COMMISSIONER)
Djoko Suyanto
VICE PRESIDENT COMMISSIONER
COMMISSIONER (INDEPENDENT (INDEPENDENT COMMISSIONER COMMISSIONER
COMMISSIONER) COMMISSIONER)
Tan Ek Kia Ho Hon Cheong Agus Salim Pangestu Lim Chong Thian
PRESIDENT DIRECTOR
Erwin Ciputra
POLYMER & STYRENE SR. ADVISOR
Boedijono Hadipoespito
COMMERCIAL & PROJECT &
PRODUCTION MAINTENANCE
VICE PRESIDENT DIRECTOR VICE PRESIDENT DIRECTOR
Baritono Pangestu Pholavit Thiebpattama
Project,
Polymer Supply Chain Manufacturing
Maintenance & Head of Project
Sales Director Director Director
Technology Director
Konlakan
Raymond Budhin F. Ruly Aryawan Ronald Sihombing Chankachangchaeng Siriwat Limpaiboon
Feedstock & Raw Downstream Reliability Asset
Polymer Sales Production Director
Material Integrity
General Manager
General Manager General Manager
Hamim Thohari
Vacant Lingga Widastri Dindin Hamidin
Downstream
Polymer TSPD Logistics Upstream Production Styrene Production
Maintenance
General Manager General Manager General Manager General Manager
General Manager
Supriyanto Hari M. Wibowo Heru Purnomo Syafri Rustam Jonathan P. Silaen
Marketing & Contract & Planning & Upstream
Polymer Production
Product Strategy Procurement Optimization Maintenance
General Manager
Department Manager General Manager General Manager General Manager
Emilia Novianti Wilyson W. Slamet Subekti Mahyudanil Bagus Wibisono
Technology,
Monomer and Safety, Health, and Engineering
Intermediaries Sales Environment & Construction
Department Manager General Manager General Manager
Fika Khosasi Singgih Setiawan Erwin Lubis
*Per 1 Februari 2026
*As of 1 February 2026 Central Laboratory
Departement
Manager
Busra Irawan
90 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
Audit Committee Audit Committee Audit Committee
Chairman Member Member
Tan Ek Kia Dikdik Sugiharto Michell Suharli
COMMISSIONER COMMISSIONER COMMISSIONER
Sakchai Patiparnpreechavud Rungnapa Janchookiat Pongpun Amornvivat
CHIEF INTERNAL AUDIT
Taufiq Muhammad
Human Resources &
Strategy & Business ESG & Sustainability
Finance Director Corporate Affairs
Manufacturing Development Director Director
Director
Excellence Executive
Vice President Andre Khor Kah Hin Suryandi Nongnapat Saisuthi Wittaya Guntawang
Jirathpol Sunsap
Manufacturing HC Strategy Legal & External Business
Accounting & Tax Affairs Director ESG & Sustainability
Excellence Management Development
General Manager Department Manager
General Manager General Manager General Manager
Edi Riva'i
Ali Mustofa Chris Romy Woen Lenny S. Vacant Andang Pungkase
HR Services & Corporate Strategy Corporate Risk
Treasury Legal & Corporate
Employee Relations Management Management
General Manager Secretary
General Manager General Manager Department Manager
General Manager
Jonathan Kandinata Irma Y. Hattu Vacant Andang Pungkase
Erri Dewi Riani
IT & Digital General Affairs &
External Affairs and
Transformation Security
Circular Economy
General Manager General Manager
General Manager
Theresia Budiyanti Salikim
Vacant
Investor Relations & Corporate
Corporate Finance Communication
General Manager General Manager
Alexandra Sukanegara Chrysanthi Tarigan
Financial Planning,
Analysis and Risk
Department Manager
Candra Wijaya
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Profil Dewan Komisaris
Board of Commissioners Profile
DJOKO SUYANTO
Presiden Komisaris (Komisaris Independen)
President Commissioner (Independent Commissioner)
Kewarganegaraan Indonesia
Nationality Indonesian
Usia 75 tahun
Age 75 years old
Domisili Indonesia
Domicile Indonesia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali menjabat sebagai Presiden Komisaris merangkap Served as President Commissioner and concurrently as Independent
Komisaris Independen pada periode 2015-2018 berdasarkan Commissioner for the period spanning 2015 to 2018 based on
Keputusan RUPS Luar Biasa tanggal 20 Maret 2015. Diangkat kembali Extraordinary GMS Resolution dated 20 March 2015, as well as for the
untuk periode 2018-2021 berdasarkan Keputusan RUPS Tahunan period spanning 2018 to 2021 based on Annual GMS Resolution dated
tanggal 23 April 2018, selanjutnya diangkat kembali untuk periode 23 April 2018. He was then reappointed for the period spanning 2021
2021-2024 melalui Keputusan RUPS Tahunan pada tanggal 15 April to 2024 through Annual GMS Resolution dated on 15 April 2021. His
2021. Pengangkatan terakhirnya ditetapkan melalui RUPS Tahunan last appointment was determined through the Annual GMS on 8 May
tanggal 8 Mei 2024 untuk masa jabatan sampai dengan ditutupnya 2024 for a term of office set to run until the closing of the Company’s
RUPS Tahunan Perseroan yang akan diadakan pada tahun 2027. Annual GMS that will be held in 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
• Lembaga Ketahanan Nasional (1999) • National Resilience Institute (1999)
• Australian Joint Service Staff Colleges (1994) • Australian Joint Service Staff Colleges (1994)
• Sarjana Ilmu Sosial dan Ilmu Politik dari Universitas Terbuka • Bachelor’s Degree in Social and Political Science from
(1990) Universitas Terbuka (1990)
• Sekolah Staf dan Komando Angkatan Udara (1989) • Air Force Command and Staff Colleges (1989)
• USAF Fighter Weapon Instructor School Pangkalan Udara, • USAF Fighter Weapon Instructor School, Williams Airforce
Williams Air Force Base Arizona, Amerika Serikat (1983) Base Arizona, USA (1983)
• Akademi Angkatan Udara/AKABRI (1973) • Indonesian Air Force Academy (1973)
Riwayat Pekerjaan Work Experience
• Komisaris Utama PT Cahaya Aero Services (2024-saat ini) • President Commisioner at PT Cahaya Aero Services (2024-present)
• Presiden Komisaris merangkap Komisaris Independen di PT • President Commissioner and concurrently as Independent
Chandra Asri Pacific Tbk (2015-saat ini) Commissioner at PT Chandra Asri Pacific Tbk (2015-present)
• Presiden Komisaris di PT Dwi Sura Prima (2014-saat ini) • President Commissioner at PT Dwi Sura Prima (2014-present)
• Menteri Koordinator Bidang Politik, Hukum, dan Keamanan • Coordinating Minister for Political, Legal, and Security Affairs
Indonesia (2009-2014) of Indonesia (2009-2014)
• Komisaris Independen di PT Adaro Energy (2008-2009) • Independent Commissioner at PT Adaro Energy (2008-2009)
• Komisaris di PT Lestari Asri Jaya (2008-2009) • Commissioner at PT Lestari Asri Jaya (2008-2009)
• Panglima Tentara Nasional Indonesia (TNI) (2006-2008) • Commander of the Indonesian National Armed Forces (TNI)
(2006-2008)
• Kepala Staf TNI Angkatan Udara (2005-2006) • Chief of Staff of the Indonesian Air Force (2005-2006)
Rangkap Jabatan Concurrent
• Komisaris Utama PT Cahaya Aero Services (sejak 2024) • President Commisioner at PT Cahaya Aero Services (since 2024)
• Presiden Komisaris PT Dwi Sura Prima (sejak 2014) • President Commissioner at PT Dwi Sura Prima (since 2014)
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliated relationship with fellow members of the Board
Komisaris lainnya, anggota Direksi, serta Pemegang of Commissioners, with members of the Board of Directors, or
Saham Utama. with Majority Shareholders.
92 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
TAN EK KIA
Wakil Presiden Komisaris (Komisaris Independen)
Vice President Commissioner (Independent Commissioner)
Kewarganegaraan Malaysia
Nationality Malaysian
Usia 77 tahun
Age 77 years old
Domisili Singapura
Domicile Singapore
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali menjabat sebagai Wakil Presiden Komisaris Served as Vice President Commissioner and Independent
merangkap Komisaris Independen periode 2011-2012 Commissioner for the period spanning 2011 to 2012 based on
berdasarkan Keputusan RUPS Luar Biasa PT Tri Polyta Indonesia Extraordinary GMS Resolution of PT Tri Polyta Indonesia Tbk dated 28
Tbk tanggal 28 Oktober 2010, periode 2012-2015 berdasarkan October 2010; for the period spanning 2012 to 2015 based on Annual
keputusan RUPS Tahunan tanggal 4 Juni 2012, periode 2015- GMS Resolution dated 4 June 2012; for the period spanning 2015 to
2018 berdasarkan Keputusan RUPS Tahunan tanggal 8 Juni 2015, 2018 based on Annual GMS Resolution dated 8 June 2015; for the
periode 2018-2021 berdasarkan Keputusan RUPS Tahunan period spanning 2018 to 2021 based on Annual GMS Resolution dated
tanggal 23 April 2018, selanjutnya diangkat kembali untuk 23 April 2018. He was then reappointed for the period spanning 2021
periode 2021-2024 melalui Keputusan RUPS Tahunan pada to 2024 through Annual GMS Resolution dated 15 April 2021. His last
tanggal 15 April 2021. Pengangkatan terakhirnya ditetapkan appointment was determined through an Annual GMS on 8 May 2024
melalui RUPS Tahunan tanggal 8 Mei 2024 untuk masa jabatan for a term of office set to last until 2027.
hingga tahun 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
Sarjana Teknik Mesin (1 st Class Honours) dari Nottingham Bachelor’s Degree in Mechanical Engineering (1 st Class Honors)
University, Inggris (1973) from Nottingham University, United Kingdom (1973)
Riwayat Pekerjaan Work Experience
• Komisaris Independen di PT Barito Renewables Tbk • Independent Commissioner at PT Barito Renewables Tbk
(2023-saat ini) (2023-present)
• Chairman di Board of Strides YTL Pte. Ltd. (2023-saat ini) • Chairman of the Board of Strides YTL Pte. Ltd. (2023-present)
• Ketua Komite Audit di PT Chandra Asri Pacific Tbk • Chairman of the Audit Committee at PT Chandra Asri Pacific
(2021-saat ini) Tbk (2021-present)
• Non-Executive and Chairman di Star Energy Oil & Gas Pte. • Non-Executive and Chairman at Star Energy Oil & Gas Pte.
Ltd. (2012-saat ini) Ltd. (2012-present)
• Wakil Presiden Komisaris merangkap Komisaris Independen • Vice President Commissioner and Independent
di PT Chandra Asri Pacific Tbk (2011-saat ini) Commissioner at PT Chandra Asri Pacific Tbk (2011-present)
• Direktur Non-Eksekutif di Dialog Systems (Asia) Pte. Ltd. • Non-Executive Director at Dialog Systems (Asia) Pte. Ltd.
(2008-saat ini) (2008-present)
• Direktur Non-Eksekutif dan Chairman di Star Energy Group • Non-Executive Director and Chairman of Star Energy Group
Holdings Pte. Ltd. (2012-2023) Holdings Pte. Ltd. (2012-2023)
• Direktur Non-Eksekutif di Star Energy Geothermal Pte. Ltd. • Non-Executive Director of Star Energy Geothermal Pte. Ltd.
(2012-2023) (2012-2023)
• Direktur Non-Eksekutif di Keppel Offshore and Marine Ltd. • Non-Executive Director of Keppel Offshore and Marine Ltd.
(2009-2022) (2009-2022)
• Direktur Non-Eksekutif di Transocean Ltd. (2011-2021) • Non-Executive Director of Transocean Ltd. (2011-2021)
• Direktur Non-Eksekutif di Keppel Corporation Ltd. • Non-Executive Director of Keppel Corporation Ltd.
(2010-2021) (2010-2021)
• Direktur Non-Eksekutif dan Chairman di KrisEnergy Ltd. • Non-Executive Director and Chairman of KrisEnergy Ltd.
(2013-2021) (2013-2021)
• Direktur Non-Eksekutif di Singapore LNG (2013-2021) • Non-Executive Director at Singapore LNG (2013-2021)
• Direktur Non-Eksekutif di SMRT Corporation Ltd. • Non-Executive Director at SMRT Corporation Ltd.
(2009-2022) (2009-2022)
• Wakil Presiden untuk Bisnis dan Pengembangan di Shell • Vice President for Business and Development at Shell
Chemicals untuk wilayah Asia Pasifik dan Timur Tengah Chemicals for the Asia Pacific and Middle East region
(2003-2006) (2003-2006)
• Chairman di berbagai perusahaan Shell di Asia Timur Laut • Chairman of Shell companies in North East Asia (Beijing,
(Beijing, China) (2000-2003) China) (2000-2003)
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Rangkap Jabatan Concurrent
• Komisaris Independen di PT Barito Renewables Tbk • Independent Commissioner at PT Barito Renewables Tbk
(sejak 2023) (since 2023)
• Chairman di Board of Strides YTL Pte. Ltd. (sejak 2023) • Chairman of the Board of Strides YTL Pte. Ltd. (since 2023)
• Ketua Komite Audit di PT Chandra Asri Pacific Tbk (sejak 2021) • Chairman of the Audit Committee at PT Chandra Asri Pacific
Tbk (since 2021)
• Non-Eksekutif dan Chairman di Star Energy Oil & Gas Pte. • Non-Executive and Chairman at Star Energy Oil & Gas Pte.
Ltd. (sejak 2012) Ltd. (since 2012)
• Direktur Non-Eksekutif di Dialog Systems (Asia) Pte. Ltd. • Non-Executive Director at Dialog Systems (Asia) Pte. Ltd.
(sejak 2008) (since 2008)
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliated relationship with fellow members of the Board
Komisaris lainnya, anggota Direksi, serta Pemegang of Commissioners, with members of the Board of Directors, or
Saham Utama. with Majority Shareholders.
94 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
HO HON CHEONG
Komisaris (Komisaris Independen)
Commissioner (Independent Commissioner)
Kewarganegaraan Malaysia
Nationality Malaysian
Usia 71 tahun
Age 71 years old
Domisili Malaysia
Domicile Malaysia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali menjabat sebagai Komisaris merangkap Komisaris Served as Commissioner and Independent Commissioner for
Independen periode 2015-2018 berdasarkan Keputusan the period spanning 2015 to 2018 based on Extraordinary GMS
RUPS Luar Biasa tanggal 20 Maret 2015, periode 2018-2021 Resolution dated 20 March 2015; for the period spanning 2018 to
berdasarkan Keputusan RUPS Tahunan tanggal 23 April 2018, 2021 based on Annual GMS Resolution dated 23 April 2018; and
selanjutnya diangkat kembali untuk periode 2021-2024 then was then reappointed for the period spanning 2021-2024
melalui Keputusan RUPS Tahunan pada tanggal 15 April 2021. through Annual GMS Resolution dated 15 April 2021. His last
Pengangkatan terakhirnya ditetapkan melalui RUPS Tahunan appointment was determined through the Annual GMS on 8 May
tanggal 8 Mei 2024 untuk masa jabatan hingga tahun 2027. 2024, for a term of office set to run until 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
• Master Administrasi Bisnis jurusan Keuangan dan Akuntansi • Master of Business Administration, with a major in Finance
dari McGill University, Montreal, Quebec, Kanada (1980) and Accounting from McGill University, Montreal, Quebec,
Canada (1980)
• Sarjana Teknik dari University of Malaya, Kuala Lumpur, • Bachelor of Engineering from University of Malaya, Kuala
Malaysia (1978) Lumpur, Malaysia (1978)
• Pre-University studies under ASEAN Scholarship, Raffles • Pre-University studies under ASEAN Scholarship, Raffles
Institution Singapore (1973) Institution Singapore (1973)
Riwayat Pekerjaan Work Experience
• Komisaris merangkap Komisaris Independen di PT Chandra • Commissioner and Independent Commissioner at
Asri Pacific Tbk (2015-saat ini) PT Chandra Asri Pacific Tbk (2015-present)
• Chairman dan Direktur Independen di Frasers Hospitality • Chairman and Independent Director at Frasers Hospitality
Trust (2024-2025) Trust (2024-2025)
• Chairman dan Direktur Independen di Frasers Logistics & • Chairman and Independent Director at Frasers Logistics &
Industrial Trust Pte. Ltd. (2016-2024) Industrial Trust Pte. Ltd. (2016-2024)
• Direktur Independen di AIA Singapore Pte. Ltd. (2015-2024) • Independent Director at AIA Singapore Pte. Ltd. (2015-2024)
• Direktur Non-Independen di Alliance Bank Malaysia Berhad • Non-Independent Director at Alliance Bank Malaysia Berhad
(2015-2021) (2015-2021)
• Penasihat Perusahaan di Temasek International Advisors Pte. • Corporate Advisor at Temasek International Advisors Pte.
Ltd.(2015-2019) Ltd. (2015-2019)
• Non-Executive Chairman di Rothschild (Singapore) Ltd. • Non-Executive Chairman at Rothschild (Singapore) Ltd.
(2016-2018) (2016-2018)
• Presiden Direktur di PT Bank Danamon Indonesia Tbk (2010- • President Director at PT Bank Danamon Indonesia Tbk
2015) (2010-2015)
• Direktur Pengelola Investasi di Temasek Holdings Pte. Ltd., • Investment Managing Director at Temasek Holdings Pte. Ltd.,
Singapura (2009-2010) Singapore (2009-2010)
• Presiden Direktur dan CEO di PT Bank Internasional Indonesia • President Director and CEO at PT Bank International
Tbk (2004-2009) Indonesia Tbk (2004-2009)
Rangkap Jabatan Concurrent
Tidak memiliki rangkap jabatan No concurrent positions
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliated relationship with fellow members of the Board
Komisaris lainnya, anggota Direksi, serta Pemegang of Commissioners, with members of the Board of Directors, or
Saham Utama. with Majority Shareholders.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
AGUS SALIM PANGESTU
Komisaris
Commissioner
Kewarganegaraan Indonesia
Nationality Indonesian
Usia 52 tahun
Age 52 years old
Domisili Indonesia
Domicile Indonesia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali menjabat sebagai Komisaris periode 2011-2012 Served as Commissioner for the period spanning 2011 to 2012 based
berdasarkan Keputusan RUPS Luar Biasa PT Tri Polyta Indonesia on Extraordinary GMS Resolution of PT Tri Polyta Indonesia Tbk dated
Tbk tanggal 28 Oktober 2010, periode 2012-2015 berdasarkan 28 October 2010; for the period spanning 2012 to 2015 based on
Keputusan RUPS Tahunan tanggal 4 Juni 2012, periode 2015-2018 Annual GMS Resolution dated 4 June 2012; for the period spanning
berdasarkan Keputusan RUPS Tahunan tanggal 8 Juni 2015, periode 2015 to 2018 based on Annual GMS Resolution dated 8 June 2015; for
2018-2021 berdasarkan Keputusan RUPS Tahunan tanggal 23 April the period spanning 2018 to 2021 based on Annual GMS Resolution
2018, selanjutnya diangkat kembali untuk periode 2021-2024 melalui dated 23 April 2018; and then was reappointed for the period
Keputusan RUPS Tahunan pada tanggal 15 April 2021. Pengangkatan spanning 2021 to 2024 through Annual GMS Resolution dated 15 April
terakhirnya ditetapkan melalui RUPS Tahunan tanggal 8 Mei 2024 2021. His last appointment was determined through the Annual GMS
untuk masa jabatan hingga tahun 2027. on 8 May 2024, for a term of office set to last until 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
Sarjana Ilmu Ekonomi dan Administrasi Bisnis dari Boston College, Bachelor of Economics and Business Administration from Boston
Amerika Serikat (1994) College, United States (1994)
Riwayat Pekerjaan Work Experience
• Direktur di CAPGC Pte. Ltd. (2024-saat ini) • Director at CAPGC Pte. Ltd. (2024-present)
• Presiden Komisaris di PT Barito Renewables Energy Tbk • President Commissioner at PT Barito Renewables Energy Tbk
(2023-saat ini) (2023-present)
• Direktur di Star Energy Geothermal Darajat I Ltd. (2017-saat ini) • Director at Star Energy Geothermal Darajat I Ltd. (2017-present)
• Direktur di Star Energy Geothermal Darajat II Ltd. (2017-saat ini) • Director at Star Energy Geothermal Darajat II Ltd. (2017-present)
• Direktur di Star Energy Geothermal Salak Ltd. (2017-saat ini) • Director at Star Energy Geothermal Salak Ltd. (2017-present)
• Direktur di Star Energy Geothermal Salak Pratama Ltd. (2017-saat ini) • Director at Star Energy Geothermal Salak Pratama Ltd. (2017-present)
• Direktur di PT Star Energy Geothermal Suoh Sekincau (2017-saat ini) • Director at PT Star Energy Geothermal Suoh Sekincau (2017-present)
• Direktur di PT Darajat Geothermal Indonesia (2017-saat ini) • Director at PT Darajat Geothermal Indonesia (2017-present)
• Presiden Direktur di PT Barito Pacific Tbk (2013-saat ini) • President Director at PT Barito Pacific Tbk (2013-present)
• Direktur di Star Energy Group Holdings Pte. Ltd. (2013-saat ini) • Director at Star Energy Group Holdings Pte. Ltd. (2013-present)
• Komisaris di PT Chandra Asri Pacific Tbk (2006-saat ini) • Commissioner at PT Chandra Asri Pacific Tbk (2006-present)
• Wakil Presiden Direktur di PT Barito Pacific Tbk (2002-2013) • Vice President Director at PT Barito Pacific Tbk (2002-2013)
Rangkap Jabatan Concurrent
• Direktur di CAPGC Pte. Ltd. (sejak 2024) • Director at CAPGC Pte. Ltd. (since 2024)
• Presiden Komisaris di PT Barito Renewables Energy Tbk • President Commissioner at PT Barito Renewables Energy Tbk
(sejak 2023) (since 2023)
• Direktur di Star Energy Geothermal Darajat I Ltd. (sejak 2017) • Director at Star Energy Geothermal Darajat I Ltd. (since 2017)
• Direktur di Star Energy Geothermal Darajat II Ltd. (sejak 2017) • Director at Star Energy Geothermal Darajat II Ltd. (since 2017)
• Direktur di Star Energy Geothermal Salak Ltd. (sejak 2017) • Director at Star Energy Geothermal Salak Ltd. (since 2017)
• Direktur di Star Energy Geothermal Salak Pratama Ltd. • Director at Star Energy Geothermal Salak Pratama Ltd.
(sejak 2017) (since 2017)
• Direktur di PT Star Energy Geothermal Suoh Sekincau (sejak 2017) • Director at PT Star Energy Geothermal Suoh Sekincau (since 2017)
• Direktur di PT Darajat Geothermal Indonesia (sejak 2017) • Director at PT Darajat Geothermal Indonesia (since 2017)
• Presiden Direktur di PT Barito Pacific Tbk (sejak 2013) • President Director at PT Barito Pacific Tbk (since 2013)
• Direktur di Star Energy Group Holdings Pte. Ltd. (sejak 2013) • Director at Star Energy Group Holdings Pte. Ltd. (since 2013)
Hubungan Afiliasi Affiliation Relationship
Memiliki hubungan afiliasi dengan Pemegang Saham Utama Has an affiliated relationship with the Majority Shareholder
(PT Barito Pacific Tbk), serta anggota Direksi (Baritono Prajogo (PT Barito Pacific Tbk), as well as with a member of the Board of
Pangestu). Directors (Baritono Prajogo Pangestu).
96 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
LIM CHONG THIAN
Komisaris
Commissioner
Kewarganegaraan Malaysia
Nationality Malaysian
Usia 67 tahun
Age 67 years old
Domisili Australia
Domicile Australia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali menjabat sebagai Komisaris periode 2019-2021 Served as Commissioner for the period spanning 2019 to 2021
terhitung sejak 1 Juli 2019 berdasarkan Keputusan RUPS Tahunan starting from 1 July 2019 based on Annual GMS Resolution dated
tanggal 13 Mei 2019, selanjutnya diangkat kembali untuk periode 13 May 2019; and was then reappointed for the period spanning
2021-2024 melalui Keputusan RUPS Tahunan pada tanggal 2021 to 2024 through Annual GMS Resolution dated 15 April 2021.
15 April 2021. Pengangkatan terakhirnya ditetapkan melalui His last appointment was determined through the Annual GMS on
RUPS Tahunan tanggal 8 Mei 2024 untuk masa jabatan hingga 8 May 2024, for a term of office set to last until 2027.
tahun 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
• Sarjana Bisnis (Akuntansi, Keuangan & Sistem) dari University • Bachelor of Commerce (Accounting, Finance & Systems)
of New South Wales, Australia (1979) from the University of New South Wales, Australia (1979)
• Anggota dari CPA Australia, Malaysian Institute of • Member of CPA Australia, the Malaysian Institute of
Accountants, dan anggota dari Australian Institute of Accountants, and the Australian Institute of Company
Company Directors Directors
Riwayat Pekerjaan Work Experience
• Direktur di ANZ Aster Pty Ltd (2025-saat ini) • Director of ANZ Aster Pty Ltd (2025-present)
• Ketua Komite Audit di PT Fajar Surya Wisesa (2022-saat ini) • Chairman of the Audit Committee at PT Fajar Surya Wisesa
(2022-present)
• Komisaris di PT Barito Pacific Tbk (2019-saat ini) • Commissioner at PT Barito Pacific Tbk (2019-present)
• Komisaris Independen di PT Fajar Surya Wisesa Tbk • Independent Commissioner at PT Fajar Surya Wisesa Tbk
(2019-saat ini) (2019-present)
• Komisaris di PT Chandra Asri Pacific Tbk (2019-saat ini) • Commissioner at PT Chandra Asri Pacific Tbk (2019-present)
• Direktur di PT Chandra Asri Perkasa (2017-2019) • Director at PT Chandra Asri Perkasa (2017-2019)
• Komisaris di PT Styrindo Mono Indonesia (2014-2019) • Commissioner at PT Styrindo Mono Indonesia (2014-2019)
• Direktur di PT Petrokimia Butadiene Indonesia (2013-2019) • Director at PT Petrokimia Butadiene Indonesia (2013-2019)
• Direktur Keuangan dan CFO di PT Chandra Asri Pacific • Finance Director and CFO at PT Chandra Asri Pacific Tbk
Tbk (dahulu bernama PT Chandra Asri Petrochemical Tbk) (formerly Chandra Asri Petrochemical Tbk) (2011-June 2019)
(2011-Juni 2019)
• Direktur di Altus Capital Pte. Ltd. (sekarang Chandra Asri • Director at Altus Capital Pte. Ltd. (now Chandra Asri Trading
Trading Company Pte. Ltd.) (2010-2019) Company Pte. Ltd.) (2010-2019)
• Direktur Keuangan di PT Chandra Asri (2006-2010) • Finance Director at PT Chandra Asri (2006-2010)
Rangkap Jabatan Concurrent
• Direktur di ANZ Aster Pty Ltd (sejak 2025) • Director of ANZ Aster Pty Ltd (since 2025)
• Ketua Komite Audit di PT Fajar Surya Wisesa (sejak 2022) • Chairman of the Audit Committee at PT Fajar Surya Wisesa
(since 2022)
• Komisaris di PT Barito Pacific Tbk (sejak 2019) • Commissioner at PT Barito Pacific Tbk (since 2019)
• Komisaris Independen di PT Fajar Surya Wisesa Tbk • Independent Commissioner at PT Fajar Surya Wisesa Tbk
(sejak 2019) (since 2019)
Hubungan Afiliasi Affiliation Relationship
Memiliki hubungan afiliasi dengan Pemegang Saham Utama (PT Has an affiliated relationship with the Majority Shareholder (PT
Barito Pacific Tbk). Barito Pacific Tbk).
From Transformational Growth to Enduring Strength 97
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
SAKCHAI PATIPARNPREECHAVUD
Komisaris
Commissioner
Kewarganegaraan Thailand
Nationality Thai
Usia 58 tahun
Age 58 years old
Domisili Thailand
Domicile Thailand
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat sebagai Komisaris untuk periode 2021- Appointed as Commissioner for the period spanning 2021 to
2024 berdasarkan Keputusan RUPS Luar Biasa pada tanggal 8 2024 based on Extraordinary GMS Resolution dated 8 November
November 2021. Pengangkatan terakhirnya ditetapkan melalui 2021. His last appointment was determined through the Annual
RUPS Tahunan tanggal 8 Mei 2024 untuk masa jabatan hingga GMS on 8 May 2024, for a term of office set to last until 2027.
tahun 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
• Master of Business Administration dari Universitas Kasetsart • Master of Business Administration from Kasetsart University
(1995) (1995)
• Sarjana Teknik Kimia dari Universitas Chulalongkorn (1989) • Bachelor of Chemical Engineering from the University
Chulalongkorn (1989)
Riwayat Pekerjaan Work Experience
• Direktur di CAPGC Pte. Ltd. (2024-saat ini) • Director at CAPGC Pte. Ltd. (2024-present)
• Komisaris di PT Chandra Asri Pacific Tbk (2021-saat ini) • Commissioner at PT Chandra Asri Pacific Tbk (2021-present)
• Presiden dan CEO di SCG Chemicals Company Limited • President and CEO at SCG Chemicals Company Limited
(2024-saat ini) (2024-present)
• Chief Commercial Officer and Executive Vice President-Vinyl • Chief Commercial Officer and Executive Vice President-Vinyl
Chain di SCG Chemicals Co., Ltd. (2018-2024) Chain at SCG Chemicals Co., Ltd., (2018-2024)
• Komisaris di PT Nusantara Polymer Solutions (2022-2024) • Commissioner at PT Nusantara Polymer Solutions (2022-2024)
• Presiden Komisaris di PT Nusantara Polymer Solutions • President Commissioner at PT Nusantara Polymer Solutions
(2018-2022) (2018-2022)
• Business Group Head of Basics/Formulations/Fabrications • Business Group Head of Basics/Formulations/Fabrications
di SCG Chemicals Co., Ltd. (2015-2017) at SCG Chemicals Co., Ltd. (2015-2017)
• Managing Director di SCG Performance Chemicals Co., Ltd. • Managing Director at SCG Performance Chemicals Co., Ltd.
(2015-2017) (2015-2017)
• Managing Director di SCG Plastics Co., Ltd. (2009-2015) • Managing Director at SCG Plastics Co., Ltd. (2009-2015)
• Managing Director di Mehr Petrochemical Company, Iran • Managing Director at Mehr Petrochemical Company, Iran
(2005-2009) (2005-2009)
Rangkap Jabatan Concurrent
• Direktur di CAPGC Pte. Ltd. (sejak 2024) • Director at CAPGC Pte. Ltd. (since 2024)
• President & CEO di SCG Chemicals Company Limited • President & CEO at SCG Chemicals Company Limited
(sejak 2024) (since 2024)
Hubungan Afiliasi Affiliation Relationship
Memiliki hubungan afiliasi dengan Pemegang Saham Utama (SCG Has an affiliated relationship with the Majority Shareholder (SCG
Chemicals Co., Ltd.). Chemicals Co., Ltd.).
98 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
RUNGNAPA JANCHOOKIAT
Komisaris
Commissioner
Kewarganegaraan Thailand
Nationality Thai
Usia 52 tahun
Age 52 years old
Domisili Thailand
Domicile Thailand
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat melalui RUPS Luar Biasa tanggal 26 Januari Appointed through the Extraordinary GMS on 26 January 2026 for
2026 untuk masa jabatan hingga tahun 2027. a term of office set to last until 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
• Master of Science di bidang Process Engineering dari • Master of Science in Process Engineering from University of
University of Strathclyde, Inggris (1995) Strathclyde, United Kingdom (1995)
• Sarjana Teknik (Teknik Kimia) dari Chulalongkorn University, • Bachelor of Engineering (Chemical Engineering) from
Thailand (1993) Chulalongkorn University, Thailand (1993)
Riwayat Pekerjaan Work Experience
• Direktur di Thappline Co., Ltd. (Januari 2025-saat ini) • Director at Thappline Co., Ltd. (January 2025-present)
• Chairman of the Board of Director di Thaioil Solvent Co., Ltd. • Chairman of the Board of Director at Thaioil Solvent Co., Ltd.
(Desember 2024-saat ini) (December 2024-present)
• Direktur di TOPNext International Co., Ltd. (November • Director at TOPNext International Co., Ltd. (November
2024-saat ini) 2024-present)
• Chairman of the Members’ Council di TOP Solvent (Vietnam) • Chairman of the Members’ Council at TOP Solvent (Vietnam)
LLC (November 2024-saat ini) LLC (November 2024-present)
• Chairman of the Board of Directors di Sak Chaisidhi Co, Ltd. • Chairman of the Board of Directors at Sak Chaisidhi Co, Ltd.
(November 2024-saat ini) (November 2024-present)
• Direktur di LABIX Co., Ltd. (November 2024-saat ini) • Director at LABIX Co., Ltd. (November 2024-present)
• Executive Vice President, Corporate Commercial di Thai • Executive Vice President, Corporate Commercial at Thai
Oil Public Company Limited (Oktober 2024–saat ini) Oil Public Company Limited (October 2024–present)
• Executive Vice President-Manufacturing di Thai Oil Public • Executive Vice President-Manufacturing at Thai Oil Public
Company Limited (Oktober 2023-September 2024) Company Limited (October 2023-September 2024)
• Executive Vice President-Operation Excellence di Thai Oil • Executive Vice President-Operation Excellence at Thai Oil
Public Company Limited (Januari 2022-September 2023) Public Company Limited (January 2022-September 2023)
Rangkap Jabatan Concurrent
• Direktur di Thappline Co., Ltd. (sejak Januari 2025) • Director at Thappline Co., Ltd. (since January 2025)
• Chairman of the Board of Director di Thaioil Solvent Co., Ltd. • Chairman of the Board of Director at Thaioil Solvent Co., Ltd.
(sejak Desember 2024) (since December 2024)
• Direktur di TOPNext International Co., Ltd. (sejak • Director at TOPNext International Co., Ltd. (since
November 2024) November 2024)
• Chairman of the Members’ Council di TOP Solvent (Vietnam) • Chairman of the Members’ Council at TOP Solvent (Vietnam)
LLC (sejak November 2024) LLC (since November 2024)
• Chairman of the Board of Directors di Sak Chaisidhi Co, Ltd. • Chairman of the Board of Directors at Sak Chaisidhi Co, Ltd.
(sejak November 2024) (since November 2024)
• Direktur di LABIX Co., Ltd. (sejak November 2024) • Director at LABIX Co., Ltd. (since November 2024)
• Executive Vice President, Corporate Commercial di Thai Oil • Executive Vice President, Corporate Commercial at Thai Oil
Public Company Limited (sejak Oktober 2024) Public Company Limited (since October 2024)
Hubungan Afiliasi Affiliation Relationship
Memiliki hubungan afiliasi dengan Pemegang Saham tidak Has an affiliated relationship with indirect Shareholder (Thai Oil
langsung (Thai Oil Public Company Limited). Public Company Limited).
From Transformational Growth to Enduring Strength 99
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
PONGPUN AMORNVIVAT
Komisaris
Commissioner
Kewarganegaraan Thailand
Nationality Thai
Usia 54 tahun
Age 54 years old
Domisili Thailand
Domicile Thailand
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat melalui RUPS Luar Biasa tanggal 26 Januari Appointed through the Extraordinary GMS on 26 January 2026 for
2026 untuk masa jabatan hingga tahun 2027. a term of office set to last until 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
• Master of Business Administration dari Sloan School of • Master of Business Administration from Sloan School of
Management, Massachusetts Institute of Technology, USA Management, Massachusetts Institute of Technology, USA
(2000) (2000)
• Master of Arts, Economic Law dari Chulalongkorn University, • Master of Arts, Economic Law from Chulalongkorn University,
Thailand (1998) Thailand (1998)
• Magister Teknik (Teknik Sipil dan Lingkungan) dari • Master of Engineering (Civil and Environmental Engineering)
Massachusetts Institute of Technology, USA (1994) from the Massachusetts Institute of Technology, USA (1994)
• Sarjana Teknik Sipil dari Carnegie Mellon University, USA • Bachelor of Civil Engineering from Carnegie Mellon
(1990) University, USA (1990)
Riwayat Pekerjaan Work Experience
• Chief Executive Officer and President di Thai Oil Plc • Chief Executive Officer and President at Thai Oil Plc
(2026–saat ini) (2026-present)
• Direktur di Global Power Synergy Plc (2026–saat ini) • Director at Global Power Synergy Plc (2026-present)
• Direktur di Thai Paraxylene Co., Ltd (2026–saat ini) • Director at Thai Paraxylene Co., Ltd (2026–present)
• Direktur di TOPNEXT International Co., Ltd (2026–saat ini) • Director at TOPNEXT International Co., Ltd (2026–present)
• Direktur di Sapthip Co., Ltd (2026–saat ini) • Director at Sapthip Co., Ltd (2026–present)
• Chairman di PTT Natural Gas Distribution Co., Ltd. • Chairman at PTT Natural Gas Distribution Co., Ltd.
(2025-saat ini) (2025-present)
• Senior Executive Vice President, Gas Business Unit di PTT • Senior Executive Vice President, Gas Business Unit at PTT
Public Company Limited (2024-saat Ini) Public Company Limited (2024-present)
• Direktur di PE LNG Co., Ltd (2024-saat Ini) • Director at PE LNG Co., Ltd (2024-present)
• Direktur and Direktur untuk Risk Management Committee di • Director and Director to the Risk Management Committee
PTT Global Chemical Public Company Limited (2024-saat ini) at PTT Global Chemical Public Company Limited
(2024-present)
• Director and Member of the Risk Management Committee di • Director and Member of the Risk Management Committee at
IRPC Public Company Limited (2024-2025) IRPC Public Company Limited (2024- 2025)
• Senior Executive Vice President, International Trading • Senior Executive Vice President, International Trading
Business Unit di PTT Public Company Limited (2023- 2024) Business Unit at PTT Public Company Limited (2023- 2024)
• Chairman di PTT Public Company Limited (2023- 2024) • Chairman at PTT Public Company Limited (2023- 2024)
• Director di PTT Global LNG Co., Ltd. (2022- 2024) • Director at PTT Global LNG Co., Ltd. (2022- 2024)
• Director di PTT International Trading London Ltd (2021- 2023) • Director at PTT International Trading London Ltd (2021- 2023)
• Executive Vice President, International Trading Business Unit • Executive Vice President, International Trading Business Unit
di PTT Public Company Limited (2021- 2022) at PTT Public Company Limited (2021- 2022)
Rangkap Jabatan Concurrent
• Chief Executive Officer and President di Thai Oil Plc • Chief Executive Officer and President at Thai Oil Plc
(sejak 2026) (since 2026)
• Direktur di Global Power Synergy Plc (sejak 2026) • Director at Global Power Synergy Plc (since 2026)
100 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
• Direktur di Thai Paraxylene Co., Ltd (sejak 2026) • Director at Thai Paraxylene Co., Ltd (since 2026)
• Direktur di TOPNEXT International Co., Ltd (sejak 2026) • Director at TOPNEXT International Co., Ltd (since 2026)
• Direktur di Sapthip Co., Ltd (sejak 2026) • Director at Sapthip Co., Ltd (since 2026)
• Chairman di PTT Natural Gas Distribution Co., Ltd. • Chairman at PTT Natural Gas Distribution Co., Ltd.
(sejak 2025) (since 2025)
• Senior Executive Vice President, Gas Business Unit di PTT • Senior Executive Vice President, Gas Business Unit at PTT
Public Company Limited (sejak 2024) Public Company Limited (since 2024)
• Direktur di PE LNG Co., Ltd (sejak 2024) • Director at PE LNG Co., Ltd (since 2024)
• Direktur and Direktur untuk Risk Management Committee di • Director and Director to the Risk Management Committee at
PTT Global Chemical Public Company Limited (sejak 2024) PTT Global Chemical Public Company Limited (since 2024)
Hubungan Afiliasi Affiliation Relationship
Memiliki hubungan afiliasi dengan Pemegang Saham tidak Has an affiliated relationship with indirect Shareholder (Thai Oil
langsung (Thai Oil Public Company Limited). Public Company Limited).
From Transformational Growth to Enduring Strength 101
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Profil Direksi
Board of Directors Profile
ERWIN CIPUTRA
Presiden Direktur
President Director
Kewarganegaraan Indonesia
Nationality Indonesian
Usia 51 tahun
Age 51 years old
Domisili Indonesia
Domicile Indonesia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat sebagai Presiden Direktur periode 2011- Appointed as President Director for the period spanning 2011
2012 berdasarkan Keputusan RUPS Luar Biasa PT Tri Polyta to 2012 based on Extraordinary GMS Resolution of PT Tri Polyta
Indonesia Tbk tanggal 28 Oktober 2010, periode 2012-2015 Indonesia Tbk dated 28 October 2010; for the period spanning
berdasarkan Keputusan RUPS Tahunan tanggal 4 Juni 2012, 2012 to 2015 based on Annual GMS Resolution dated 4 June
periode 2015-2018 berdasarkan Keputusan RUPS Tahunan 2012; for the period spanning 2015 to 2018 based on Annual
tanggal 8 Juni 2015, periode 2018-2021 berdasarkan Keputusan GMS Resolution dated 8 June 2015; for the period spanning 2018
RUPS Tahunan tanggal 23 April 2018, selanjutnya diangkat to 2021 based on Annual GMS Resolution dated 23 April 2018;
kembali untuk periode 2021-2024 melalui RUPS Tahunan pada and then was reappointed for the period spanning 2021 to 2024
tanggal 15 April 2021. Pengangkatan terakhirnya ditetapkan through the Annual GMS on 15 April 2021. His last appointment
melalui RUPS Tahunan tanggal 8 Mei 2024 untuk masa jabatan was determined through the Annual GMS on 8 May 2024 for a
hingga tahun 2027. term of office set to last until 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
Sarjana Ekonomi dari Wharton School, University of Pennsylvania, Bachelor of Economics from the Wharton School, University of
Philadelphia, Amerika Serikat (1996) Pennsylvania, Philadelphia, United States (1996)
Riwayat Pekerjaan Work Experience
• Presiden Komisaris di PT Chandra Daya Warehouse • President Commissioner at PT Chandra Daya Warehouse
(2025-saat ini) (2025-present)
• Presiden Komisaris di PT Chandra Trading Nusantara • President Commissioner at PT Chandra Trading Nusantara
(2025-saat ini) (2025-present)
• Presiden Komisaris di PT Chandra Capital Indonesia • President Commissioner at PT Chandra Capital Indonesia
(2025-saat ini) (2025-present)
• Presiden Komisaris di PT Chandra Warehouse Cilegon • President Commissioner at PT Chandra Warehouse Cilegon
(2025-saat ini) (2025-present)
• CEO di Chandra Asri Trading Company Pte. Ltd. • CEO at Chandra Asri Trading Company Pte. Ltd.
(2025-saat ini) (2025-present)
• Direktur di CAPGC Pte. Ltd. (2025-saat ini) • Director at CAPGC Pte. Ltd. (2025-present)
• Direktur di Aster Chemicals and Energy Pte. Ltd. • Director at Aster Chemicals and Energy Pte. Ltd.
(2025-saat ini) (2025-present)
• Direktur di Aster Asia Alpha Pte. Ltd. (2025-saat ini) • Director at Aster Asia Alpha Pte. Ltd. (2025-present)
• Direktur di Aster Power Pte. Ltd. (2025-saat ini) • Director at Aster Power Pte. Ltd. (2025-present)
• Direktur di Aster Port & Terminals Pte. Ltd. (2025-saat ini) • Director at Aster Port & Terminals Pte. Ltd. (2025-present)
• Direktur di Aster Engineering Services Pte.Ltd. • Director at Aster Engineering Services Pte.Ltd.
(2025-saat ini) (2025-present)
102 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
• Direktur di Aster Polymer Solutions Pte. Ltd. (2025-saat ini) • Director at Aster Polymer Solutions Pte. Ltd. (2025-present)
• Direktur di Chandra Asri Oil Gas Pte. Ltd. (2025-saat ini) • Director at Chandra Asri Oil Gas Pte. Ltd. (2025-present)
• Presiden Komisaris di PT Borneo Bangun Banua Bestari • President Commissioner at PT Borneo Bangun Banua Bestari
(2024-saat ini) (2024-present)
• Presiden Komisaris di PT Borneo Bangun Banua (2024-saat ini) • President Commissioner at PT Borneo Bangun Banua
(2024-present)
• Presiden Komisaris di PT Multi Tambangjaya Utama • President Commissioner at PT Multi Tambangjaya Utama
(2024-saat ini) (2024-present)
• Komisaris di PT Chandra Daya Investasi Tbk (2024-saat ini) • Commissioner at PT Chandra Daya Investasi Tbk (2024-present)
• Presiden Komisaris di PT Armada Maritim Persada • President Commissioner at PT Armada Maritim Persada
(2023-saat ini) (2023-present)
• Komisaris di PT Prima Mineral Investindo (2023-saat ini) • Commissioner at PT Prima Mineral Investindo (2023-present)
• Komisaris di PT Green Natural Investama (2023-saat ini) • Commissioner at PT Green Natural Investama (2023-present)
• Komisaris di PT Kreasi Jasa Persada (2023-saat ini) • Commissioner at PT Kreasi Jasa Persada (2023-present)
• Komisaris di PT Petrosea Tbk (2023-saat ini) • Commissioner at PT Petrosea Tbk (2023-present)
• Komisaris di PT Barito Renewables Energy Tbk (2023-saat ini) • Commissioner at PT Barito Renewables Energy Tbk
(2023-present)
• Presiden Direktur di PT Chandra Cilegon Port (2023-saat ini) • President Director at PT Chandra Cilegon Port (2023-present)
• Presiden Direktur di PT Chandra Samudera Port (2023-saat ini) • President Director at PT Chandra Samudera Port (2023-present)
• Presiden Direktur di PT Chandra Asri Alkali (2023-saat ini) • President Director at PT Chandra Asri Alkali (2023-present)
• Presiden Direktur di PT Chandra Pelabuhan Nusantara • President Director at PT Chandra Pelabuhan Nusantara
(2023-saat ini) (2023-present)
• Presiden Komisaris di PT Petrindo Jaya Kreasi Tbk • President Commissioner at PT Petrindo Jaya Kreasi Tbk
(2022-saat ini) (2022-present)
• Komisaris di PT Tamtama Perkasa (2022-saat ini) • Commissioner at PT Tamtama Perkasa (2022-present)
• Komisaris di PT Mareta Persada (2022-saat ini) • Commissioner at PT Mareta Persada (2022-present)
• Komisaris di PT Pika Utama Resources (2022-saat ini) • Commissioner at PT Pika Utama Resources (2022-present)
• Komisaris di PT Bara International (2022-saat ini) • Commissioner at PT Bara International (2022-present)
• Komisaris di PT Daya Bumindo Karunia (2022-saat ini) • Commissioner at PT Daya Bumindo Karunia (2022-present)
• Komisaris di PT Equator Sumber Energi (2022-saat ini) • Commissioner at PT Equator Sumber Energi (2022-present)
• Komisaris di PT Intam (2022-saat ini) • Commissioner at PT Intam (2022-present)
• Direktur di Star Energy Group Holdings Pte. Ltd. • Director at Star Energy Group Holdings Pte. Ltd.
(2022-saat ini) (2022-present)
• Presiden Direktur di PT Chandra Asri Perkasa (2017-saat ini) • President Director at PT Chandra Asri Perkasa (2017-present)
• Presiden Direktur di PT Chandra Asri Pacific Tbk (2011-saat ini) • President Director at PT Chandra Asri Pacific Tbk (2011-present)
• Presiden Komisaris di PT Chandra Shipping International • President Commissioner at PT Chandra Shipping
(2024) International (2024)
• Presiden Komisaris di PT Marina Indah Maritim (2024) • President Commissioner at PT Marina Indah Maritim (2024)
• Komisaris di PT Krakatau Chandra Energi (2023-2024) • Commissioner at PT Krakatau Chandra Energi (2023-2024)
• Presiden Direktur di PT Chandra Daya Investasi Tbk (2023-2024) • President Director at PT Chandra Daya Investasi Tbk (2023-2024)
• Komisaris di PT Krakatau Tirta Industri (2023) • Commissioner at PT Krakatau Tirta Industri (2023)
• Komisaris di PT SCG Barito Logistics (2022-2023) • Commissioner at PT SCG Barito Logistics (2022-2023)
• Komisaris di PT Petrindo Jaya Kreasi Tbk (2022) • Commissioner at PT Petrindo Jaya Kreasi Tbk (2022)
• Direktur di Chandra Asri Trading Company Pte. Ltd. • Director at Chandra Asri Trading Company Pte. Ltd.
(2020-2022) (2020-2022)
• Presiden Komisaris di PT Synthetic Rubber Indonesia (2013- • President Commissioner at PT Synthetic Rubber Indonesia
2019) (2013-2019)
• Direktur di Altus Capital Pte. Ltd. (sekarang Chandra Asri • Director at Altus Capital Pte. Ltd. (now Chandra Asri Trading
Trading Company Pte. Ltd.) (2010-2018) Company Pte. Ltd.) (2010-2018)
• Presiden Direktur di PT Chandra Asri (2007-2010) • President Director at PT Chandra Asri (2007-2010)
• Wakil Presiden Direktur di PT Chandra Asri (2004-2007) • Vice President Director at PT Chandra Asri (2004-2007)
Rangkap Jabatan Concurrent
• Presiden Komisaris di PT Chandra Daya Warehouse • President Commissioner at PT Chandra Daya Warehouse
(sejak 2025) (since 2025)
• Presiden Komisaris di PT Chandra Trading Nusantara • President Commissioner at PT Chandra Trading Nusantara
(sejak 2025) (since 2025)
• Presiden Komisaris di PT Chandra Capital Indonesia • President Commissioner at PT Chandra Capital Indonesia
(sejak 2025) (since 2025)
• Presiden Komisaris di PT Chandra Warehouse Cilegon • President Commissioner at PT Chandra Warehouse Cilegon
(sejak 2025) (since 2025)
• CEO di Chandra Asri Trading Company Pte. Ltd. (sejak 2025) • CEO at Chandra Asri Trading Company Pte. Ltd. (since 2025)
• Direktur di CAPGC Pte. Ltd. (sejak 2025) • Director at CAPGC Pte. Ltd. (since 2025)
• Direktur di Aster Chemicals and Energy Pte. Ltd. (sejak 2025) • Director at Aster Chemicals and Energy Pte. Ltd. (since 2025)
• Direktur di Aster Asia Alpha Pte. Ltd. (sejak 2025) • Director at Aster Asia Alpha Pte. Ltd. (since 2025)
• Direktur di Aster Power Pte. Ltd. (sejak 2025) • Director at Aster Power Pte. Ltd. (since 2025)
• Direktur di Aster Port & Terminals Pte. Ltd. (sejak 2025) • Director at Aster Port & Terminals Pte. Ltd. (since 2025)
• Direktur di Aster Engineering Services Pte.Ltd. (sejak 2025) • Director at Aster Engineering Services Pte.Ltd. (since 2025)
• Direktur di Aster Polymer Solutions Pte. Ltd. (sejak 2025) • Director at Aster Polymer Solutions Pte. Ltd. (since 2025)
• Direktur di Chandra Asri Oil Gas Pte. Ltd. (sejak 2025) • Director at Chandra Asri Oil Gas Pte. Ltd. (since 2025)
• Presiden Komisaris di PT Borneo Bangun Banua Bestari • President Commissioner at PT Borneo Bangun Banua Bestari
(sejak 2024) (since 2024)
• Presiden Komisaris di PT Borneo Bangun Banua (sejak 2024) • President Commissioner at PT Borneo Bangun Banua
(since 2024)
• Presiden Komisaris di PT Multi Tambangjaya Utama • President Commissioner at PT Multi Tambangjaya Utama
(sejak 2024) (since 2024)
From Transformational Growth to Enduring Strength 103
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
• Komisaris di PT Chandra Daya Investasi Tbk (sejak 2024) • Commissioner at PT Chandra Daya Investasi Tbk (since 2024)
• Presiden Komisaris di PT Armada Maritim Persada (sejak 2023) • President Commissioner at PT Armada Maritim Persada
(since 2023)
• Komisaris di PT Prima Mineral Investindo (sejak 2023) • Commissioner at PT Prima Mineral Investindo (since 2023)
• Komisaris di PT Green Natural Investama (sejak 2023) • Commissioner at PT Green Natural Investama (since 2023)
• Komisaris di PT Kreasi Jasa Persada (sejak 2023) • Commissioner at PT Kreasi Jasa Persada (since 2023)
• Komisaris di PT Petrosea Tbk (sejak 2023) • Commissioner at PT Petrosea Tbk (since 2023)
• Komisaris di PT Barito Renewables Energy Tbk (sejak 2023) • Commissioner at PT Barito Renewables Energy Tbk (since 2023)
• Presiden Direktur di PT Chandra Cilegon Port (sejak 2023) • President Director at PT Chandra Cilegon Port (since 2023)
• Presiden Direktur di PT Chandra Samudera Port (sejak 2023) • President Director at PT Chandra Samudera Port (since 2023)
• Presiden Direktur di PT Chandra Asri Alkali (sejak 2023) • President Director at PT Chandra Asri Alkali (since 2023)
• Presiden Direktur di PT Chandra Pelabuhan Nusantara • President Director at PT Chandra Pelabuhan Nusantara
(sejak 2023) (since 2023)
• Presiden Komisaris di PT Petrindo Jaya Kreasi Tbk (sejak 2022) • President Commissioner at PT Petrindo Jaya Kreasi Tbk
(since 2022)
• Komisaris di PT Tamtama Perkasa (sejak 2022) • Commissioner at PT Tamtama Perkasa (since 2022)
• Komisaris di PT Mareta Persada (sejak 2022) • Commissioner at PT Mareta Persada (since 2022)
• Komisaris di PT Pika Utama Resources (sejak 2022) • Commissioner at PT Pika Utama Resources (since 2022)
• Komisaris di PT Bara International (sejak 2022) • Commissioner at PT Bara International (since 2022)
• Komisaris di PT Daya Bumindo Karunia (sejak 2022) • Commissioner at PT Daya Bumindo Karunia (since 2022)
• Komisaris di PT Equator Sumber Energi (sejak 2022) • Commissioner at PT Equator Sumber Energi (since 2022)
• Komisaris di PT Intam (sejak 2022) • Commissioner at PT Intam ((since 2022)
• Direktur di Star Energy Group Holdings Pte. Ltd. (sejak 2022) • Director at Star Energy Group Holdings Pte. Ltd. (since 2022)
• Presiden Direktur di PT Chandra Asri Perkasa (sejak 2017) • President Director at PT Chandra Asri Perkasa (since 2017)
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliated relationship with members of the Board of
Komisaris, anggota Direksi lainnya, dan Pemegang Saham Utama. Commissioners, with other members of the Board of Directors,
or with Majority Shareholders.
104 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
BARITONO PRAJOGO PANGESTU
Wakil Presiden Direktur Komersial & Produksi
Commercial & Production Vice President Director
Kewarganegaraan Indonesia
Nationality Indonesian
Usia 46 tahun
Age 46 years old
Domisili Indonesia
Domicile Indonesia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat sebagai Wakil Presiden Direktur periode Appointed as Vice President Director for the period spanning
2015-2018 berdasarkan Keputusan RUPS Tahunan tanggal 8 Juni 2015 to 2018 based on Annual GMS Resolution dated 8 June
2015, periode 2018-2021 berdasarkan Keputusan RUPS Tahunan 2015; the period spanning 2018 to 2021 based on Annual GMS
tanggal 23 April 2018, selanjutnya diangkat kembali untuk periode Resolution dated 23 April 2018; then was reappointed for the
2021-2024 melalui RUPS Tahunan pada tanggal 15 April 2021. period spanning 2021 to 2024 through the Annual GMS on 15 April
Pengangkatan terakhirnya ditetapkan melalui RUPS Tahunan 2021. His last appointment was determined through the Annual
tanggal 8 Mei 2024 untuk masa jabatan hingga tahun 2027. GMS on 8 May 2024, for a term of office set to last until 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
Sarjana Bisnis dari Central Queensland University, Australia (2005) Bachelor of Business from Central Queensland University,
Australia (2005)
Riwayat Pekerjaan Work Experience
• Presiden Komisaris di PT Chandra Asri Sentral Solusi • President Commissioner at PT Chandra Asri Sentral Solusi
(2025-saat ini) (2025-present)
• Komisaris di PT Chandra Capital Indonesia (2025-saat ini) • Commisioner at PT Chandra Capital Indonesia (2025-present)
• Komisaris di PT SCG Chandra Forwarding (2025-saat ini) • Commisioner at PT SCG Chandra Forwarding (2025-present)
• Komisaris di PT Chandra Trading Nusantara (2025-saat ini) • Commisioner at PT Chandra Trading Nusantara (2025-present)
• Direktur di Chandra Asri Oil Gas Pte. Ltd. (2025-saat ini) • Director at Chandra Asri Oil Gas Pte. Ltd. (2025-present)
• Presiden Komisaris di PT Chandra Shipping International • President Commissioner at PT Chandra Shipping
(2024-saat ini) International (2024-saat ini)
• Presiden Komisaris di PT Marina Indah Maritim (2024-saat ini) • President Commissioner at PT Marina Indah Maritim
(2024-present)
• Presiden Komisaris di PT Chandra Cilegon Port • President Commissioner at PT Chandra Cilegon Port
(2023-saat ini) (2023-present)
• Presiden Komisaris di PT Chandra Samudera Port • President Commissioner at PT Chandra Samudera Port
(2023-saat ini) (2023-present)
• Presiden Komisaris di PT Chandra Pelabuhan Nusantara • President Commissioner at PT Chandra Pelabuhan Nusantara
(2023-saat ini) (2023-present)
• Komisaris di PT Chandra Asri Alkali (2023-saat ini) • Commisioner at PT Chandra Asri Alkali (2023-saat ini)
• Presiden Komisaris di PT Chandra Asri Perkasa (2017-saat ini) • President Commissioner at PT Chandra Asri Perkasa
(2017-present)
• Komisaris di PT SCG Barito Logistics (2017-saat ini) • Commissioner at PT SCG Barito Logistics (2017-present)
• Wakil Presiden Direktur Komersial di PT Chandra Asri Pacific • Vice President Director of Commercial at PT Chandra Asri
Tbk (2015-saat ini) Pacific Tbk (2015-present)
• Presiden Komisaris di PT Chandra Asri Konsultasi • President Commissioner at PT Chandra Asri Konsultasi
(2024-2025) (2024-2025)
• Presiden Komisaris di PT Nusantara Polymer Solutions • President Commissioner at PT Nusantara Polymer Solutions
(2022-2024) (2022-2024)
• Presiden Komisaris di PT Buana Primatama Niaga • President Commissioner at PT Buana Primatama Niaga
(2022-2024) (2022-2024)
• Komisaris di PT Nusantara Polymer Solutions (2018-2022) • Commissioner at PT Nusantara Polymer Solutions (2018-2022)
• Komisaris di PT Panca Puri Perkasa (2017-2024) • Commissioner at PT Panca Puri Perkasa (2017-2024)
• Komisaris di PT Buana Primatama Niaga (2017-2022) • Commissioner at PT Buana Primatama Niaga (2017-2022)
• Direktur di PT Chandra Asri Pacific Tbk (dahulu bernama PT • Director at PT Chandra Asri Pacific Tbk (formerly known as PT
Chandra Asri Petrochemical Tbk) (2011-2015) Chandra Asri Petrochemical Tbk) (2011-2015)
• Direktur di PT Chandra Asri (2007-2010) • Director at PT Chandra Asri (2007-2010)
From Transformational Growth to Enduring Strength 105
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Rangkap Jabatan Concurrent
• Presiden Komisaris di PT Chandra Asri Sentral Solusi • President Commissioner at PT Chandra Asri Sentral Solusi
(sejak 2025) (since 2025)
• Komisaris di PT Chandra Capital Indonesia (sejak 2025) • Commisioner at PT Chandra Capital Indonesia (since 2025)
• Komisaris di PT SCG Chandra Forwarding (sejak 2025) • Commisioner at PT SCG Chandra Forwarding (since 2025)
• Komisaris di PT Chandra Trading Nusantara (sejak 2025) • Commisioner at PT Chandra Trading Nusantara (since 2025)
• Direktur di Chandra Asri Oil Gas Pte. Ltd. (sejak 2025) • Director at Chandra Asri Oil Gas Pte. Ltd. (since 2025)
• Presiden Komisaris di PT Chandra Shipping International • President Commissioner at PT Chandra Shipping
(sejak 2024) International (since 2024)
• Presiden Komisaris di PT Marina Indah Maritim (sejak 2024) • President Commissioner at PT Marina Indah Maritim (since 2024)
• Presiden Komisaris di PT Chandra Cilegon Port (sejak 2023) • President Commissioner at PT Chandra Cilegon Port
(since 2023)
• Presiden Komisaris di PT Chandra Samudera Port (sejak 2023) • President Commissioner at PT Chandra Samudera Port
(since 2023)
• Presiden Komisaris di PT Chandra Pelabuhan Nusantara • President Commissioner at PT Chandra Pelabuhan Nusantara
(sejak 2023) (since 2023)
• Komisaris di PT Chandra Asri Alkali (sejak 2023) • Commisioner at PT Chandra Asri Alkali (since 2023)
• Presiden Komisaris di PT Chandra Asri Perkasa (sejak 2017) • President Commissioner at PT Chandra Asri Perkasa (since 2017)
• Komisaris di PT SCG Barito Logistics (sejak 2017) • Commissioner at PT SCG Barito Logistics (since 2017)
Hubungan Afiliasi Affiliation Relationship
Memiliki hubungan afiliasi dengan Pemegang Saham (Prajogo Has an affiliated relationship with a Shareholder (Prajogo
Pangestu) serta anggota Dewan Komisaris (Agus Salim Pangestu). Pangestu), as well as with a member of the Board of
Commissioners (Agus Salim Pangestu).
106 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
PHOLAVIT THIEBPATTAMA
Wakil Presiden Direktur Proyek dan Pemeliharaan
Projects and Maintenance Vice President Director
Kewarganegaraan Thailand
Nationality Thai
Usia 56 tahun
Age 56 years old
Domisili Thailand
Domicile Thailand
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat sebagai Direktur untuk periode 2021- Appointed as Director for the period spanning 2021 to 2024
2024 berdasarkan Keputusan RUPS Luar Biasa pada tanggal 8 based on Extraordinary GMS Resolution dated 8 November 2021;
November 2021, selanjutnya diangkat sebagai Wakil Direktur he was then appointed as Deputy President Director for the
Utama untuk periode 2023-2024 melalui RUPS Tahunan pada period spanning 2023 to 2024 through the Annual GMS on 17 May
tanggal 17 Mei 2023. Pengangkatan terakhirnya ditetapkan 2023. His last appointment was determined through the Annual
melalui RUPS Tahunan tanggal 8 Mei 2024 untuk masa jabatan GMS on 8 May 2024, for a term of office set to last until 2027.
hingga tahun 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
• Magister Teknik Elektro dari Cornell University (1992) • Master of Electrical Engineering from Cornell University
(1992)
• Sarjana Teknik Elektro dari Chulalongkorn University (1989) • Bachelor of Electrical Engineering from Chulalongkorn
University (1989)
Riwayat Pekerjaan Work Experience
• Wakil Komisaris Utama di PT Redeco Petrolin Utama • Vice President Commissioner at PT Redeco Petrolin Utama
(2025-saat ini) (2025-present)
• Komisaris di PT SCG Barito Logistics (2023-saat ini) • Commissioner at PT SCG Barito Logistics (2023-present)
• Direktur di PT Chandra Cilegon Port (2023-saat ini) • Director at PT Chandra Cilegon Port (2023-present)
• Direktur di PT Chandra Samudera Port (2023-saat ini) • Director at PT Chandra Samudera Port (2023-present)
• Direktur di PT Chandra Pelabuhan Nusantara (2023-saat ini) • Director at PT Chandra Pelabuhan Nusantara (2023-present)
• Komisaris Utama di PT Synthetic Rubber Indonesia • President Commissioner at PT Synthetic Rubber Indonesia
(2023-saat ini) (2023-present)
• Wakil Presiden Direktur di PT Chandra Asri Perkasa • Vice President Director at PT Chandra Asri Perkasa
(2023-saat ini) (2023-present)
• Wakil Presiden Direktur Operasional di PT Chandra Asri • Vice President Director of Operations at PT Chandra Asri
Pacific Tbk (2023-saat ini) Pacific Tbk (2023-present)
• Komisaris Utama di PT Redeco Petrolin Utama (2023-2025) • President Commissioner at PT Redeco Petrolin Utama
• (2023-2025)
• Direktur di PT Chandra Asri Port (2023-2025) • Director at PT Chandra Asri Port (2023-2025)
• Komisaris di PT Chandra Daya Investasi (2023-2024) • Commissioner at PT Chandra Daya Investasi (2023-2024)
• Deputy General Director and Single Project Management • Deputy General Director and Single Project Management
Unit Director di Long Son Petrochemicals Co., Ltd. (2020- Unit Director at Long Son Petrochemicals Co., Ltd. (2020-
2021) 2021)
• Direktur di PT Chandra Asri Perkasa (2022-2023) • Director at PT Chandra Asri Perkasa (2022-2023)
• Direktur CAP2 di PT Chandra Asri Pacific Tbk (dahulu bernama • Director CAP2 at PT Chandra Asri Pacific Tbk (formerly
PT Chandra Asri Petrochemical Tbk) (2021-2023) PT Chandra Asri Petrochemical Tbk) (2021-2023)
• Overall Project Director di SCG Chemicals Co., Ltd. (2010- • Overall Project Director at SCG Chemicals Co., Ltd. (2010-
2019) 2019)
From Transformational Growth to Enduring Strength 107
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Rangkap Jabatan Concurrent
• Wakil Komisaris Utama di PT Redeco Petrolin Utama • Vice President Commissioner at PT Redeco Petrolin Utama
(sejak 2025) (since 2025)
• Komisaris di PT SCG Barito Logistics (sejak 2023) • Commissioner at PT SCG Barito Logistics (since 2023)
• Direktur di PT Chandra Cilegon Port (sejak 2023) • Director at PT Chandra Cilegon Port (since 2023)
• Direktur di PT Chandra Samudera Port (sejak 2023) • Director at PT Chandra Samudera Port (since 2023)
• Direktur di PT Chandra Pelabuhan Nusantara (sejak 2023) • Director at PT Chandra Pelabuhan Nusantara (since 2023)
• Komisaris Utama di PT Synthetic Rubber Indonesia • President Commissioner at PT Synthetic Rubber Indonesia
(sejak 2023) (since 2023)
• Wakil Direktur Utama di PT Chandra Asri Perkasa (sejak 2023) • Vice President Director at PT Chandra Asri Perkasa
(since 2023)
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliated relationship with members of the Board of
Komisaris, anggota Direksi lainnya, dan Pemegang Saham Utama. Commissioners, with other members of the Board of Directors,
or with Majority Shareholders.
108 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
ANDRE KHOR KAH HIN
Direktur Keuangan
Finance Director
Kewarganegaraan Malaysia
Nationality Malaysian
Usia 44 tahun
Age 44 years old
Domisili Indonesia
Domicile Indonesia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat sebagai Direktur periode 2019-2021 Appointed as Director for the period spanning 2019 to 2021
terhitung sejak 1 Juli 2019 berdasarkan Keputusan RUPS Tahunan effective from 1 July 2019, based on Annual GMS Resolution
tanggal 13 Mei 2019, selanjutnya diangkat kembali untuk periode dated 13 May 2019; he was then reappointed for the period
2021-2024 melalui RUPS Tahunan pada tanggal 15 April 2021. spanning 2021 to 2024 through the Annual GMS on 15 April 2021.
Pengangkatan terakhirnya ditetapkan melalui RUPS Tahunan His last appointment was determined through the Annual GMS on
tanggal 8 Mei 2024 untuk masa jabatan hingga tahun 2027. 8 May 2024, for a term of office set to last until 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
• Fellow Chartered Treasurer (dengan Distinction) dari • Fellow Chartered Treasurer (with Distinction) from the
Association of Corporate Treasurers (2012) Association of Corporate Treasurers (2012)
• Magister Keuangan (dengan Distinction) dari London • Master of Finance (with Distinction) from London Business
Business School, Inggris (2009) School, England (2009)
• Fellow Chartered Management Accountant (Prize Winner) • Fellow Chartered Management Accountant (Prize Winner)
dari Chartered Institute of Management Accountants (2006) from the Chartered Institute of Management Accountants
(2006)
• Sarjana Keuangan, Akuntansi dan Manajemen (dengan First • Bachelor of Finance, Accounting and Management (with First
Class Honours) dari University of Nottingham, Inggris (2003) Class Honours) from the University of Nottingham, England
(2003)
Riwayat Pekerjaan Work Experience
• Komisaris di PT Chandra Daya Investasi Tbk (2025-saat ini) • Commissioner at PT Chandra Daya Investasi Tbk (2025-present)
• Direktur di Aster Chemicals and Energy Pte. Ltd. (2025-saat ini) • Director at Aster Chemicals and Energy Pte. Ltd. (2025-present)
• Direktur di Aster Asia Alpha Pte. Ltd. (2025-saat ini) • Director at Aster Asia Alpha Pte. Ltd. (2025-present)
• Direktur di Aster Power Pte. Ltd. (2025-saat ini) • Director at Aster Power Pte. Ltd. (2025-present)
• Direktur di Aster Port & Terminals Pte. Ltd. (2025-saat ini) • Director at Aster Port & Terminals Pte. Ltd. (2025-present)
• Direktur di Aster Engineering Services Pte. Ltd. (2025-saat ini) • Director at Aster Engineering Services Pte. Ltd. (2025-present)
• Direktur di Aster Polymer Solutions Pte. Ltd. (2025-saat ini) • Director at Aster Polymer Solutions Pte. Ltd. (2025-present)
• Direktur di Aster Mobility Solutions Pte. Ltd. (2025-saat ini) • Director at Aster Mobility Solutions Pte. Ltd. (2025-present)
• Direktur di Chandra Asri Mobility Solutions Pte. Ltd. • Director at Chandra Asri Mobility Solutions Pte. Ltd.
(2025-saat ini) (2025-present)
• Direktur di Chandra Maritime International Pte. Ltd. • Director at Chandra Maritime International Pte. Ltd.
(2025-saat ini) (2025-present)
• Direktur di Chandra Industrial Infra Pte. Ltd. (2024-saat ini) • Director at Chandra Industrial Infra Pte. Ltd. (2024-present)
• Direktur di CAPGC Pte. Ltd. (2024-saat ini) • Director at CAPGC Pte. Ltd. (2024-present)
• Direktur di Chandra Bio Investment Pte. Ltd. (2024-saat ini) • Director at Chandra Asri Bio Investment Pte. Ltd.
(2024-present)
• Direktur di PT Chandra Cilegon Port (2023-saat ini) • Director at PT Chandra Cilegon Port (2023-present)
• Direktur di PT Chandra Samudera Port (2023-saat ini) • Director at PT Chandra Samudera Port (2023-present)
• Direktur di PT Chandra Pelabuhan Nusantara (2023-saat ini) • Director at PT Chandra Pelabuhan Nusantara (2023-present)
• Direktur di PT Chandra Asri Capital Pte. Ltd (2023-saat ini) • Director at Chandra Asri Capital Pte. Ltd. (2023-present)
• Direktur di PT Chandra Asri Alkali (2023-saat ini) • Director at PT Chandra Asri Alkali (2023-present)
• Komisaris di PT Synthetic Rubber Indonesia (2020-saat ini) • Commissioner at PT Synthetic Rubber Indonesia (2020-present)
• Direktur di PT Chandra Asri Perkasa (2019-saat ini) • Director at PT Chandra Asri Perkasa (2019-present)
• Direktur di Chandra Asri Trading Company Pte. Ltd. • Director at Chandra Asri Trading Company Pte. Ltd.
(2019-saat ini) (2019-present)
• Direktur Keuangan di PT Chandra Asri Pacific Tbk (2019-saat ini) • Finance Director at PT Chandra Asri Pacific Tbk (2019-present)
• Direktur di PT Chandra Asri Konsultasi (2024-2025) • Director at PT Chandra Asri Konsultasi (2024-2025)
• Komisaris di PT Krakatau Posco Energy (2023-2025) • Commissioner at PT Krakatau Posco Energy (2023-2025)
• Direktur di PT Chandra Daya Investasi (2023-2025) • Director at PT Chandra Daya Investasi (2023-2025)
From Transformational Growth to Enduring Strength 109
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
• Wakil Presiden Keuangan di PT Chandra Asri Pacific Tbk • Vice President of Finance at PT Chandra Asri Pacific Tbk
(dahulu bernama PT Chandra Asri Petrochemical Tbk) (formerly PT Chandra Asri Petrochemical Tbk) (2018-2019)
(2018-2019)
Riwayat pekerjaan sebelum bergabung dengan Chandra Work experience summary prior to joining Chandra Asri Group:
Asri Group:
• Chief Financial Officer, Trading di Golden Agri Resources • Chief Financial Officer, Trading at Golden Agri Resources
(2017-2018) (2017-2018)
• Deputy Chief Financial Officer, Downstream di Golden Agri • Deputy Chief Financial Officer, Downstream at Golden Agri
Resources (2016-2017) Resources (2016-2017)
• Direktur Keuangan di Shell Indonesia & Australia (2012-2016) • Finance Director at Shell Indonesia & Australia (2012-2016)
Rangkap Jabatan Concurrent
• Komisaris di PT Chandra Daya Investasi Tbk (sejak 2025) • Commissioner at PT Chandra Daya Investasi Tbk (since 2025)
• Direktur di Aster Chemical and Energy Pte. Ltd. (sejak 2025) • Director at Aster Chemical and Energy Pte. Ltd. (since 2025)
• Direktur di Aster Asia Alpha Pte. Ltd. (sejak 2025) • Director at Aster Asia Alpha Pte. Ltd. (since 2025)
• Direktur di Aster Power Pte. Ltd. (sejak 2025) • Director at Aster Power Pte. Ltd. (since 2025)
• Direktur di Aster Port & Terminals Pte. Ltd. (sejak 2025) • Director at Aster Port & Terminals Pte. Ltd. (since 2025)
• Direktur di Aster Engineering Services Pte. Ltd. (sejak 2025) • Director at Aster Engineering Services Pte. Ltd. (since 2025)
• Direktur di Aster Polymer Solutions Pte. Ltd. (sejak 2025) • Director at Aster Polymer Solutions Pte. Ltd. (since 2025)
• Direktur di Aster Mobility Solutions Pte. Ltd. (sejak 2025) • Director at Aster Mobility Solutions Pte. Ltd. (since 2025)
• Direktur di Chandra Asri Mobility Solutions Pte. Ltd. (sejak 2025) • Director at Chandra Asri Mobility Solutions Pte. Ltd. (since 2025)
• Direktur di Chandra Maritime International Pte. Ltd. (sejak 2025) • Director at Chandra Maritime International Pte. Ltd. (since 2025)
• Direktur di Chandra Industrial Infra Pte. Ltd. (sejak 2024) • Director at Chandra Industrial Infra Pte. Ltd. (since 2024)
• Direktur di CAPGC Pte. Ltd. (sejak 2024) • Director at CAPGC Pte. Ltd. (since 2024)
• Direktur di Chandra Asri Bio Investment Pte. Ltd. (sejak 2024) • Director at Chandra Asri Bio Investment Pte. Ltd. (since 2024)
• Direktur di PT Chandra Cilegon Port (sejak 2023) • Director at PT Chandra Cilegon Port (since 2023)
• Direktur di PT Chandra Samudera Port (sejak 2023) • Director at PT Chandra Samudera Port (since 2023)
• Direktur di PT Chandra Pelabuhan Nusantara (sejak 2023) • Director at PT Chandra Pelabuhan Nusantara (since 2023)
• Direktur di Chandra Asri Capital Pte. Ltd. (sejak 2023) • Director at Chandra Asri Capital Pte. Ltd. (since 2023)
• Direktur di PT Chandra Asri Alkali (sejak 2023) • Director at PT Chandra Asri Alkali (since 2023)
• Komisaris di PT Synthetic Rubber Indonesia (sejak 2020) • Commissioner at PT Synthetic Rubber Indonesia (since 2020)
• Direktur di PT Chandra Asri Perkasa (sejak 2019) • Director at PT Chandra Asri Perkasa (since 2019)
• Direktur di Chandra Asri Trading Company Pte. Ltd. (sejak 2019) • Director at Chandra Asri Trading Company Pte. Ltd. (since 2019)
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliated relationship with members of the Board of
Komisaris, anggota Direksi lainnya, dan Pemegang Saham Utama. Commissioners, with other members of the Board of Directors,
or with Majority Shareholders.
110 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
RAYMOND BUDHIN
Direktur Polymer Sales
Polymer Sales Director
Kewarganegaraan Indonesia
Nationality Indonesian
Usia 52 tahun
Age 52 years old
Domisili Indonesia
Domicile Indonesia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat sebagai Direktur melalui Keputusan RUPS Appointed as Director through Annual GMS Resolution dated 18
Tahunan tanggal 18 April 2022 untuk masa jabatan hingga RUPS April 2022 for a term of office until the Annual GMS of 2024. His
Tahunan 2024. Pengangkatan terakhirnya ditetapkan melalui last appointment was determined through the Annual GMS on 8
RUPS Tahunan tanggal 8 Mei 2024 untuk masa jabatan hingga May 2024, for a term of office set to last until 2027.
tahun 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
Sarjana Ilmu Sosial dari University of Southern California (1996) Bachelor of Social Sciences from the University of Southern
California (1996)
Riwayat Pekerjaan Work Experience
• Presiden Komisaris di PT Nusantara Polymer Solutions • President Commissioner at PT Nusantara Polymer Solutions
(2025-saat ini) (2025-present)
• Presiden Direktur di PT Chandra Trading Nusantara (2025-saat ini) • President Director at PT Chandra Trading Nusantara (2025-present)
• Presiden Direktur di PT Chandra Capital Indonesia (2025-saat ini) • President Director at PT Chandra Capital Indonesia (2025-present)
• Direktur Polymer Sales di PT Chandra Asri Pacific Tbk • Director of Polymer Sales at PT Chandra Asri Pacific Tbk
(2022-saat ini) • (2022-present)
• Komisaris di PT Chandra Daya Investasi (2023) • Commissioner at PT Chandra Daya Investasi (2023)
• Presiden Direktur di PT Maha Properti Indonesia Tbk (2018-2021) • President Director at PT Maha Properti Indonesia Tbk (2018-2021)
• Direktur di PT Perdana Tangguh Abadi (2017-2021) • Director at PT Perdana Tangguh Abadi (2017-2021)
• Direktur di PT Boga Topas Indonesia (2016-2021) • Director at PT Boga Topas Indonesia (2016-2021)
• Direktur Utama di PT Mayapada Properti Indonesia • President Director at PT Mayapada Properti Indonesia
(2016-2021) (2016-2021)
• Direktur di PT Topas Properti Indonesia (2016-2021) • Director at PT Topas Properti Indonesia (2016-2021)
• Direktur di PT Mutiara Sakti Gemilang (2015-2021) • Director at PT Mutiara Sakti Gemilang (2015-2021)
• Komisaris di PT Sejahteraraya Anugerahjaya Tbk (2012-2021) • Commissioner at PT Sejahteraraya Anugerahjaya Tbk (2012-2021)
• Komisaris di PT Nirmala Kencana Mas (2012-2021) • Commissioner at PT Nirmala Kencana Mas (2012-2021)
• Wakil Presiden Direktur di PT Chandra Asri Pacific Tbk (dahulu • Vice President Director at PT Chandra Asri Pacific Tbk (formerly
bernama PT Chandra Asri Petrochemical Tbk) (2012-2015) known as PT Chandra Asri Petrochemical Tbk) (2012-2015)
• Presiden Direktur di PT Sejahteraraya Anugerahjaya Tbk • President Director at PT Sejahteraraya Anugerahjaya Tbk
(2009-2012) (2009-2012)
• Komisaris Utama di PT Topas Multi Finance (2008-2021) • President Commissioner at PT Topas Multi Finance (2008-2021)
• Komisaris di PT Arthamulia Indah (2008-2012) • Commissioner at PT Arthamulia Indah (2008-2012)
• Komisaris di PT Inti Dufree Promosindo (2008-2012) • Commissioner at PT Inti Dufree Promosindo (2008-2012)
• Komisaris di PT Sona Topas Tourism Industry Tbk (2008-2012) • Commissioner at PT Sona Topas Tourism Industry Tbk (2008-2012)
• Direktur di PT Nirmala Kencana Mas (2003-2012) • Director at PT Nirmala Kencana Mas (2003-2012)
Rangkap Jabatan Concurrent
• Presiden Komisaris di PT Nusantara Polymer Solutions • President Commissioner at PT Nusantara Polymer Solutions
(sejak 2025) (since 2025)
• Presiden Direktur di PT Chandra Trading Nusantara (sejak 2025) • President Director at PT Chandra Trading Nusantara (since 2025)
• Presiden Direktur di PT Chandra Capital Indonesia (sejak 2025) • President Director at PT Chandra Capital Indonesia (since 2025)
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliated relationship with members of the Board of
Komisaris, anggota Direksi lainnya, dan Pemegang Saham Utama. Commissioners, with other members of the Board of Directors,
or with Majority Shareholders.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
SURYANDI
Direktur Sumber Daya Manusia dan Urusan Korporat
Human Resources and Corporate Affairs Director
Kewarganegaraan Indonesia
Nationality Indonesian
Usia 63 tahun
Age 63 years old
Domisili Indonesia
Domicile Indonesia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat sebagai Direktur periode 2013-2015 Appointed as Director for the period spanning 2013 to 2015
berdasarkan Keputusan RUPS Luar Biasa tanggal 31 Oktober based on Extraordinary GMS Resolution dated 31 October 2013;
2013, periode 2015-2018 berdasarkan Keputusan RUPS Tahunan for the period spanning 2015 to 2018 based on Annual GMS
tanggal 8 Juni 2015, periode 2018-2021 berdasarkan Keputusan Resolution dated 8 June 2015; for the period spanning 2018 to
RUPS Luar Biasa tanggal 24 Oktober 2018, selanjutnya diangkat 2021 based on Extraordinary GMS Resolution dated 24 October
kembali untuk periode 2021-2024 melalui RUPS Tahunan pada 2018; and then was reappointed for the period spanning 2021
tanggal 15 April 2021. Pengangkatan terakhirnya ditetapkan to 2024 through the Annual GMS on 15 April 2021. His last
melalui RUPS Tahunan tanggal 8 Mei 2024 untuk masa jabatan appointment was determined through the Annual GMS on 8 May
hingga tahun 2027. 2024, for a term of office set to last until 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
Sarjana Ekonomi dari Universitas Indonesia (1989) Bachelor of Economics from the University of Indonesia (1989)
Riwayat Pekerjaan Work Experience
• Komisaris di PT Chandra Asri Sentral Solusi (2025-saat ini) • Commissioner at PT Chandra Asri Sentral Solusi (2025-present)
• Direktur di Chandra Asri Bio Investment Pte. Ltd. (2024-saat ini) • Director at Chandra Asri Bio Investment Pte. Ltd. (2024-present)
• Direktur di Chandra Industrial Infra Pte. Ltd. (2024-saat ini) • Director at Chandra Industrial Infra Pte. Ltd. (2024-present)
• Presiden Komisaris di PT Chandra Asri Alkali (2023-saat ini) • President Commissioner at PT Chandra Asri Alkali
(2023-present)
• Komisaris di PT Chandra Cilegon Port (2023-saat ini) • Commissioner at PT Chandra Cilegon Port (2023-present)
• Komisaris di PT Chandra Samudera Port (2023-saat ini) • Commissioner at PT Chandra Samudera Port (2023-present)
• Komisaris di PT Chandra Pelabuhan Nusantara (2023-saat ini) • Commissioner at PT Chandra Pelabuhan Nusantara
(2023-present)
• Direktur di Chandra Asri Capital Pte. Ltd. (2023-saat ini) • Director at Chandra Asri Capital Pte. Ltd. (2023-present)
• Komisaris di PT Chandra Asri Perkasa (2022-saat ini) • Commissioner at PT Chandra Asri Perkasa (2022-present)
• Direktur SDM dan Urusan Korporasi di PT Chandra Asri Pacific • HR and Corporate Affairs Director at PT Chandra Asri Pacific
Tbk (2018-saat ini) Tbk (2018-present)
• Komisaris di PT Chandra Tirta Karian (2024-2025) • Commissioner at PT Chandra Tirta Karian (2024-2025)
• Presiden Direktur di PT Chandra Asri Konsultasi (2024-2025) • President Director at PT Chandra Asri Konsultasi (2024-2025)
• Presiden Komisaris di PT Chandra Daya Investasi • President Commissioner at PT Chandra Daya Investasi
(2023-2025) (2023-2025)
• Direktur di PT Chandra Asri Perkasa (2019-2022) • Director at PT Chandra Asri Perkasa (2019-2022)
• Direktur Independen di PT Chandra Asri Pacific Tbk (dahulu • Independent Director at PT Chandra Asri Pacific Tbk (formerly
bernama PT Chandra Asri Petrochemical Tbk) (2015-2018) PT Chandra Asri Petrochemical Tbk) (2015-2018)
• Direktur di PT Chandra Asri Pacific Tbk (dahulu bernama PT • Director at PT Chandra Asri Pacific Tbk (formerly PT Chandra
Chandra Asri Petrochemical Tbk) (2013-2015) Asri Petrochemical Tbk) (2013-2015)
• Wakil Presiden Senior di PT Chandra Asri Pacific Tbk (dahulu • Senior Vice President at PT Chandra Asri Pacific Tbk (formerly
bernama PT Chandra Asri Petrochemical Tbk) (2011-2013) PT Chandra Asri Petrochemical Tbk) (2011-2013)
• Direktur Keuangan di PT Tri Polyta Indonesia Tbk (1998-2010) • Finance Director at PT Tri Polyta Indonesia Tbk (1998-2010)
112 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
Rangkap Jabatan Concurrent
• Komisaris di PT Chandra Asri Sentral Solusi (sejak 2025) • Commissioner at PT Chandra Asri Sentral Solusi (since 2025)
• Direktur di Chandra Asri Bio Investment Pte. Ltd. (sejak 2024) • Director at Chandra Asri Bio Investment Pte. Ltd. (since 2024)
• Direktur di Chandra Industrial Infra Pte. Ltd. (sejak 2024) • Director at Chandra Industrial Infra Pte. Ltd. (since 2024)
• Presiden Komisaris di PT Chandra Asri Alkali (sejak 2023) • President Commissioner at PT Chandra Asri Alkali (since 2023)
• Komisaris di PT Chandra Cilegon Port (sejak 2023) • Commissioner at PT Chandra Cilegon Port (since 2023)
• Komisaris di PT Chandra Samudera Port (sejak 2023) • Commissioner at PT Chandra Samudera Port (since 2023)
• Komisaris di PT Chandra Pelabuhan Nusantara (sejak 2023) • Commissioner at PT Chandra Pelabuhan Nusantara (since 2023)
• Direktur di Chandra Asri Capital Pte. Ltd. (sejak 2023) • Director at Chandra Asri Capital Pte. Ltd. (since 2023)
• Komisaris di PT Chandra Asri Perkasa (sejak 2022) • Commissioner at PT Chandra Asri Perkasa (since 2022)
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliated relationship with members of the Board of
Komisaris, anggota Direksi lainnya, dan Pemegang Saham Utama. Commissioners, with other members of the Board of Directors,
or with Majority Shareholders.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
FRANSISKUS RULY ARYAWAN
Direktur Supply Chain
Supply Chain Director
Kewarganegaraan Indonesia
Nationality Indonesian
Usia 47 tahun
Age 47 years old
Domisili Indonesia
Domicile Indonesia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat sebagai Direktur periode 2015-2018 Appointed as Director for the period spanning 2015 to 2018
berdasarkan Keputusan RUPS Tahunan tanggal 8 Juni 2015 dan based on Annual GMS Resolution dated 8 June 2015; was then
diangkat kembali periode 2018-2021 berdasarkan Keputusan reappointed for the period spanning 2018 to 2021 based on
RUPS Tahunan tanggal 23 April 2018, selanjutnya diangkat Annual GMS Resolution dated 23 April 2018; and was then
kembali untuk periode 2021-2024 melalui RUPS Tahunan pada reappointed for the period spanning 2021 to 2024 through
tanggal 15 April 2021. Pengangkatan terakhirnya ditetapkan the Annual GMS on 15 April 2021. His last appointment was
melalui RUPS Tahunan tanggal 8 Mei 2024 untuk masa jabatan determined through the Annual GMS on 8 May 2024, for a term of
hingga tahun 2027. office set to last until 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
Sarjana Keuangan Boston College, Massachusetts, Amerika Bachelor of Finance Boston College, Massachusetts, United
Serikat (1999) States (1999)
Riwayat Pekerjaan Work Experience
• Komisaris di PT Krakatau Posco Energy (2025-saat ini) • Commissioner at PT Krakatau Posco Energy (2025-present)
• Komisaris di PT Chandra Investa Prima (2025-saat ini) • Commissioner at PT Chandra Investa Prima (2025-present)
• Komisaris di PT Chandra Daya Warehouse (2025-saat ini) • Commissioner at PT Chandra Daya Warehouse (2025-present)
• Komisaris di PT Chandra Warehouse Cilegon (2025-saat ini) • Commissioner at PT Chandra Warehouse Cilegon
(2025-present)
• Direktur di Chandra Maritime International Pte. Ltd. • Director at Chandra Maritime International Pte. Ltd.
(2025-saat ini) (2025-present)
• Direktur di Marine Global Shipping Pte. Ltd. (2025-saat ini) • Director at Marine Global Shipping Pte. Ltd. (2025-present)
• Direktur di Chandra Asri Oil Gas Pte. Ltd. (2025-saat ini) • Director at Chandra Asri Oil Gas Pte. Ltd. (2025-present)
• Presiden Komisaris di PT Chandra Tirta Karian (2024-saat ini) • Presiden Komisaris at PT Chandra Tirta Karian (2024- present)
• Komisaris di PT Krakatau Chandra Energi (2024-saat ini) • Commissioner at PT Krakatau Chandra Energi (2024-present)
• Komisaris di PT Chandra Shipping International • Commissioner at PT Chandra Shipping Internasional
(2024-saat ini) (2024-present)
• Komisaris di PT Marina Indah Maritim (2024-saat ini) • Commissioner at PT Marina Indah Maritim (2024-present)
• Presiden Direktur di PT Buana Laminar Pipe (2024-saat ini) • President Director at PT Buana Laminar Pipe (2024-present)
• Presiden Direktur di PT Chandra Daya Investasi Tbk • President Director at PT Chandra Daya Investasi Tbk
(2024-saat ini) (2024-present)
• Direktur di Chandra Asri Bio Investment Pte. Ltd. • Director at Chandra Asri Bio Investment Pte. Ltd.
(2024-saat ini) (2024-present)
• Direktur di Chandra Industrial Infra Pte. Ltd. (2024-saat ini) • Director at Chandra Industrial Infra Pte. Ltd. (2024-present)
• Direktur di PT Chandra Cilegon Port (2023-saat ini) • Director at PT Chandra Cilegon Port (2023-present)
• Direktur di PT Chandra Samudera Port (2023-saat ini) • Director at PT Chandra Samudera Port (2023-present)
• Direktur di PT Chandra Pelabuhan Nusantara (2023-saat ini) • Director at PT Chandra Pelabuhan Nusantara (2023-present)
• Direktur di Chandra Asri Capital Pte. Ltd. (2023-saat ini) • Director at Chandra Asri Capital Pte. Ltd. (2023-present)
• Wakil Presiden Direktur di PT Chandra Asri Alkali • Vice President Director at PT Chandra Asri Alkali
(2023-saat ini) (2023-present)
• Direktur di Chandra Asri Trading Company Pte. Ltd. • Direktur at Chandra Asri Trading Company Pte. Ltd.
(2018-saat ini) (2018- present)
• Direktur di PT Chandra Asri Perkasa (2017-saat ini) • Director at PT Chandra Asri Perkasa (2017-present)
• Direktur Supply Chain di PT Chandra Asri Pacific Tbk • Supply Chain Director at PT Chandra Asri Pacific Tbk
(2015-saat ini) (2015-present)
• Direktur di PT Chandra Asri Konsultasi (2024-2025) • Director at PT Chandra Asri Konsultasi (2024-2025)
• Direktur di PT Chandra Daya Investasi (2023-2024) • Director at PT Chandra Daya Investasi (2023-2024)
• Presiden Direktur di PT Buana Primatama Niaga 2022-2024) • President Director at PT Buana Primatama Niaga (2022-2024)
• Direktur di PT Buana Primatama Niaga (2017-2022) • Director at PT Buana Primatama Niaga (2017-2022)
114 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
Rangkap Jabatan Concurrent
• Komisaris di PT Krakatau Posco Energy (sejak 2025) • Commissioner at PT Krakatau Posco Energy (since 2025)
• Komisaris di PT Chandra Investa Prima (sejak 2025) • Commissioner at PT Chandra Investa Prima (since 2025)
• Komisaris di PT Chandra Daya Warehouse (sejak 2025) • Commissioner at PT Chandra Daya Warehouse (since 2025)
• Komisaris di PT Chandra Warehouse (sejak 2025) • Commissioner at PT Chandra Warehouse Cilegon (since 2025)
• Direktur di Chandra Maritime International Pte. Ltd. • Director at Chandra Maritime International Pte. Ltd.
(sejak 2025) (since 2025)
• Direktur di Marine Global Shipping Pte. Ltd. (sejak 2025) • Director at Marine Global Shipping Pte. Ltd. (since 2025)
• Direktur di Chandra Asri Oil Gas Pte. Ltd. (sejak 2025) • Director at Chandra Asri Oil Gas Pte. Ltd. (since 2025)
• Presiden Komisaris di PT Chandra Tirta Karian (sejak 2024) • Presiden Komisaris at PT Chandra Tirta Karian (since 2024)
• Komisaris di PT Krakatau Chandra Energi (sejak 2024) • Commissioner at PT Krakatau Chandra Energi (since 2024)
• Komisaris di PT Chandra Shipping International (sejak 2024) • Commissioner at PT Chandra Shipping Internasional
(since 2024)
• Komisaris di PT Marina Indah Maritim (sejak 2024) • Commissioner at PT Marina Indah Maritim (since 2024)
• Presiden Direktur di PT Buana Laminar Pipe (sejak 2024) • President Director at PT Buana Laminar Pipe (since 2024)
• Presiden Direktur di PT Chandra Daya Investasi Tbk (sejak 2024) • President Director at PT Chandra Daya Investasi Tbk (since 2024)
• Direktur di Chandra Asri Bio Investment Pte. Ltd. (sejak 2024) • Director at Chandra Asri Bio Investment Pte. Ltd. (since 2024)
• Direktur di Chandra Industrial Infra Pte. Ltd. (sejak 2024) • Director at Chandra Industrial Infra Pte. Ltd. (since 2024)
• Direktur di PT Chandra Cilegon Port (sejak 2023) • Director at PT Chandra Cilegon Port (since 2023)
• Direktur di PT Chandra Samudera Port (sejak 2023) • Director at PT Chandra Samudera Port (since 2023)
• Direktur di PT Chandra Pelabuhan Nusantara (sejak 2023) • Director at PT Chandra Pelabuhan Nusantara (since 2023)
• Direktur di Chandra Asri Capital Pte. Ltd. (sejak 2023) • Director at Chandra Asri Capital Pte. Ltd. (since 2023)
• Wakil Presiden Direktur di PT Chandra Asri Alkali (sejak 2023) • Vice President Director at PT Chandra Asri Alkali (since 2023)
• Direktur di Chandra Asri Trading Company Pte. Ltd. • Direktur at Chandra Asri Trading Company Pte. Ltd.
(sejak 2018) (since 2018)
• Direktur di PT Chandra Asri Perkasa (sejak 2017) • Director at PT Chandra Asri Perkasa (since 2017)
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliated relationship with members of the Board of
Komisaris, anggota Direksi lainnya, dan Pemegang Saham Utama. Commissioners, with other members of the Board of Directors,
or with Majority Shareholders.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
KONLAKAN CHANKACHANGCHAENG
Direktur Project, Maintenance & TEC
Project, Maintenance & TEC Director
Kewarganegaraan Thailand
Nationality Thai
Usia 52 tahun
Age 52 years old
Domisili Indonesia
Domicile Indonesia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat melalui RUPS Luar Biasa tanggal 26 Januari Appointed through the Extraordinary GMS on 26 January 2026 for
2026 untuk masa jabatan hingga tahun 2027. a term of office set to last until 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
• Magister Keuangan dari National Institute of Development • Master of Finance from National Institute of Development
Administration (1998) Administration (1998)
• Sarjana Teknik Listrik dari King Mongkut Institute (1995) • Bachelor of Electrical Engineering from King Mongkut
Institute (1995)
Riwayat Pekerjaan Work Experience
• Managing Director di TOP SPP Co. Ltd. (2025) • Managing Director at TOP SPP Co. Ltd. (2025)
• Deputy Managing Director di Thai Oil Public Company • Deputy Managing Director at TOP SPP Co. Ltd. (2023 –2024)
Limited (2023-2024)
• Manager-Electrical Engineering di Thai Oil Public Company • Manager-Electrical Engineering at Thai Oil Public Company
Limited (2016-2023) Limited (2016-2023)
• (Acting) Manager-Electrical Engineering di Thai Oil Public • (Acting) Manager-Electrical Engineering at Thai Oil Public
Company Limited (2016) Company Limited (2016)
• Electrical Project Manager di Thai Oil Public Company • Electrical Project Manager at Thai Oil Public Company
Limited (2010-2015) Limited (2010-2015)
Rangkap Jabatan Concurrent
Tidak memiliki rangkap jabatan. No concurrent positions.
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliated relationships with members of the Board of
Komisaris, anggota Direksi lainnya, dan Pemegang Saham Utama. Commissioners, other members of the Board of Directors, and
Majority Shareholders.
116 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
EDI RIVA'I
Direktur Legal dan Urusan Eksternal
Legal and External Affairs Director
Kewarganegaraan Indonesia
Nationality Indonesian
Usia 62 tahun
Age 62 years old
Domisili Indonesia
Domicile Indonesia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat sebagai Direktur untuk periode 2021- Appointed as Director for the period spanning 2021 to 2024
2024 berdasarkan Keputusan RUPS Luar Biasa pada tanggal based on Extraordinary GMS Resolution dated 8 November 2021.
8 November 2021. Kemudian diangkat kembali melalui RUPS His next appointment was determined through the Annual GMS
Tahunan tanggal 8 Mei 2024 untuk masa jabatan hingga on 8 May 2024, for a term of office set to last until 2027.
tahun 2027.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
• Executive Education and Development Program dari National • Executive Education and Development Program from
University Singapore (2018) National University Singapore (2018)
• Strategic Leadership Program, Prasetiya Mulya (2016) • Strategic Leadership Program, Prasetiya Mulya (2016)
• Executive Development Program, IPMI International Business • Executive Development Program, IPMI International Business
School (1998) School (1998)
• Sarjana Kimia dari Universitas Pakuan, Bogor (1987) • Bachelor of Chemistry from Pakuan University, Bogor (1987)
Riwayat Pekerjaan Work Experience
• Presiden Komisaris di PT Wastewater Solution Indonesia • President Commissioner at PT Wastewater Solution
(2025-saat ini) Indonesia (2025-present)
• Presiden Komisaris di PT Chandra Environmental Solution • President Commissioner at PT Chandra Environmental
(2025-saat ini) Solution (2025-present)
• Komisaris di PT Chandra Tirta Karian (2025-saat ini) • Commissioner at PT Chandra Tirta Karian (2025-present)
• Direktur di PT Chandra Trading Nusantara (2025-saat ini) • Director at PT Chandra Trading Nusantara (2025-present)
• Direktur di PT Chandra Capital Indonesia (2025-saat ini) • Director at PT Chandra Capital Indonesia (2025-present)
• Presiden Komisaris di PT Buana Laminar Pipe (2024-saat ini) • President Commissioner at PT Buana Laminar Pipe
(2024-present)
• Komisaris di PT Chandra Asri Sentral Solusi (dahulu bernama • Commissioner at PT Chandra Asri Sentral Solusi (formerly PT
PT Chandra Asri Konsultasi) (2024-saat ini) Chandra Asri Petrochemical Tbk) (2024-present)
• Direktur di PT Chandra Cilegon Port (2023-saat ini) • Director at PT Chandra Cilegon Port (2023-present)
• Wakil Ketua Bidang Industri Manufaktur, Asosiasi Pengusaha • Deputy Chairman of Manufacturing Industry, Indonesian
Indonesia (APINDO) (2023-saat ini) Employers Association (APINDO) (2023-present)
• Direktur di PT Chandra Pelabuhan Nusantara (2023-saat ini) • Director at PT Chandra Pelabuhan Nusantara (2023-present)
• Direktur di PT Chandra Asri Alkali (2023-saat ini) • Director at PT Chandra Asri Alkali (2023-present)
• Direktur di Wasteforchange Global Pte. Ltd. (2022-saat ini) • Director at Wasteforchange Global Pte. Ltd. (2022-present)
• Direktur di PT Chandra Asri Perkasa (2022-saat ini) • Director at PT Chandra Asri Perkasa (2022-present)
• Direktur Legal dan Urusan Eksternal di PT Chandra Asri Pacific • Legal and External Affairs Director at PT Chandra Asri Pacific
Tbk (2021-saat ini) Tbk (2021-present)
• Wakil Ketua Komite Tetap Industri Kimia Hulu, Bidang • Deputy Chairman of the Standing Committee for Upstream
Perindustrian - KADIN Indonesia (2021-saat ini) Chemical Industry, Industrial Sector - KADIN Indonesia
(2021-present)
• Wakil Ketua Bidang Manufaktur DPP APINDO (2021-saat ini) • Deputy Chairman of the Manufacturing Sector of DPP
APINDO (2021-present)
• Ketua Umum - Responsible Care Indonesia (RCI) • Chairman - Responsible Care Indonesia (RCI) (2019-present)
(2019-saat ini) • Deputy Chairman of the Indonesian Polymer Association
• Wakil Ketua Himpunan Polimer Indonesia (2018-saat ini) (2018-present)
• Wakil Ketua Umum - Indonesia Olefin Aromatic and Plastic • Deputy Chairman - Indonesia Olefin Aromatic and Plastic
Indonesia (INAPLAS) (2008-saat ini) Indonesia (INAPLAS) (2008-present)
• Presiden Direktur di PT Chandra Tirta Karian (2024-2025) • President Director at PT Chandra Tirta Karian (2024-2025)
• Komisaris di PT Chandra Daya Investasi (2023-2025) • Commissioner at PT Chandra Daya Investasi (2023-2025)
• Direktur di PT Buana Primatama Niaga (2022-2024) • Director at PT Buana Primatama Niaga (2022-2024)
• Senior General Manager PT Chandra Asri Pacific Tbk (dahulu • Senior General Manager at PT Chandra Asri Pacific Tbk
bernama PT Chandra Asri Petrochemical Tbk) (1991-2021) (formerly PT Chandra Asri Petrochemical Tbk) (1991-2021)
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Rangkap Jabatan Concurrent
• Presiden Komisaris di PT Wastewater Solution Indonesia • President Commissioner at PT Wastewater Solution
(sejak 2025) Indonesia (since 2025)
• Komisaris di PT Chandra Asri Sentral Solusi (sejak 2024) • Commissioner at PT Chandra Asri Sentral Solusi (since 2024)
• Presiden Komisaris di PT Chandra Environmental Solution • President Commissioner at PT Chandra Environmental
(sejak 2025) Solution (since 2025)
• Direktur di PT Chandra Trading Nusantara (sejak 2025) • Director at PT Chandra Trading Nusantara (since 2025)
• Direktur di PT Chandra Capital Indonesia (sejak 2025) • Director at PT Chandra Capital Indonesia (since 2025)
• Komisaris di PT Chandra Tirta Karian (sejak 2025) • Commissioner at PT Chandra Tirta Karian (since 2025)
• Presiden Komisaris di PT Buana Laminar Pipe (sejak 2024) • President Commissioner at PT Buana Laminar Pipe (since 2024)
• Direktur di PT Chandra Cilegon Port (sejak 2023) • Director at PT Chandra Cilegon Port (since 2023)
• Wakil Ketua Bidang Industri Manufaktur, Asosiasi Pengusaha • Deputy Chairman of Manufacturing Industry, Indonesian
Indonesia (APINDO) (sejak 2023) Employers Association (APINDO) (since 2023)
• Direktur di PT Chandra Pelabuhan Nusantara (sejak 2023) • Director at PT Chandra Pelabuhan Nusantara (since 2023)
• Direktur di PT Chandra Asri Alkali (sejak 2023) • Director at PT Chandra Asri Alkali (since 2023)
• Direktur di Wasteforchange Global Pte. Ltd. (sejak 2022) • Director at Wasteforchange Global Pte. Ltd. (since 2022)
• Direktur di PT Chandra Asri Perkasa (sejak 2022) • Director at PT Chandra Asri Perkasa (since 2022)
• Wakil Ketua Komite Tetap Industri Kimia Hulu, Bidang • Deputy Chairman of the Standing Committee for Upstream
Perindustrian - KADIN Indonesia (sejak 2021) Chemical Industry, Industrial Sector - KADIN Indonesia
(since 2021)
• Wakil Ketua Bidang Manufaktur DPP APINDO (sejak 2021) • Deputy Chairman of the Manufacturing Sector of DPP
APINDO (since 2021)
• Ketua Umum - Responsible Care Indonesia (RCI) (sejak 2019) • Chairman - Responsible Care Indonesia (RCI) (since 2019)
• Wakil Ketua Himpunan Polimer Indonesia (sejak 2018) • Deputy Chairman of the Indonesian Polymer Association
(since 2018)
• Wakil Ketua Umum - Indonesia Olefin Aromatic and Plastic • Deputy Chairman - Indonesia Olefin Aromatic and Plastic
Indonesia (INAPLAS) (sejak 2008) Indonesia (INAPLAS) (since 2008)
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliated relationships with members of the Board of
Komisaris, anggota Direksi lainnya dan Pemegang Saham Utama. Commissioners, other members of the Board of Directors, and
Majority Shareholders.
118 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
HAMIM THOHARI
Direktur Produksi Hilir
Downstream Production Director
Kewarganegaraan Indonesia
Nationality Indonesian
Usia 57 tahun
Age 57 years old
Domisili Indonesia
Domicile Indonesia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat sebagai Direktur untuk masa jabatan Appointed as Director for the the period set to last until 2027
hingga tahun 2027 berdasarkan Keputusan RUPS Tahunan pada based on Annual GMS Resolution dated 11 June 2025.
tanggal 11 Juni 2025.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
• Sarjana Teknik Kimia dari Universitas Jenderal A. Yani • Bachelor of Chemical Engineering from Jendral A. Yani
(UNJANI), Bandung (1998) University (UNJANI), Bandung (1998)
• Diploma Tiga (D3) Teknik Kimia dari Institut Teknologi Sepuluh • Diploma 3 of Chemical Engineering from Institute
Nopember (ITS), Surabaya (1993) Technology Sepuluh Nopember (ITS), Surabaya (1993)
Riwayat Pekerjaan Work Experience
• Direktur Produksi Hilir di PT Chandra Asri Pacific Tbk • Downstream Production Director at PT Chandra Asri Pacific
(2025-saat ini) Tbk (2025-present)
• General Manager Produksi Polimer di PT Chandra Asri Pacific • Polymer Production General Manager at PT Chandra Asri
Tbk (2018-2025) Pacific Tbk (2018-2025)
• Department Manager Produk Polypropylene di • Polypropylene Product Department Manager at
PT Chandra Asri Pacific Tbk (dahulu bernama PT Chandra Asri PT Chandra Asri Pacific Tbk (formerly known as PT Chandra
Petrochemical Tbk) (2013-2017) Asri Petrochemical Tbk) (2013-2017)
• Pemimpin Pilar Autonomous Maintenance (AM) di PT • Autonomous Maintenance (AM) Pillar Leader at PT Chandra
Chandra Asri Pacific Tbk (dahulu bernama PT Chandra Asri Asri Pacific Tbk (formerly known as PT Chandra Asri
Petrochemical Tbk) (2013-2016) Petrochemical Tbk) (2013-2016)
• Pemimpin Pilar Peningkatan Fokus (FI) di PT Chandra Asri • Focus Improvement (FI) Pillar Leader at PT Chandra
Pacific Tbk (dahulu bernama PT Chandra Asri Petrochemical Asri Pacific Tbk (formerly known as PT Chandra Asri
Tbk) (2012-2013) Petrochemical Tbk) (2012-2013)
• Department Manager Produksi Polietilena di PT Chandra Asri • Polyethylene Production Department Manager at PT
Pacific Tbk (dahulu bernama PT Chandra Asri Petrochemical Chandra Asri Pacific Tbk (formerly known as PT Chandra Asri
Tbk) (2007-2013) Petrochemical Tbk) (2007-2013)
• Section Manager PE UCC1 di PT Chandra Asri (2003-2007) • PE UCC1 Section Manager at PT Chandra Asri (2003-2007)
• Senior Engineer PE UCC1 di PT Chandra Asri (2000-2003) • PE UCC1 Senior Engineer at PT Chandra Asri (2000-2003)
• Production Engineer PE UCC1 di PT Chandra Asri • PE UCC1 Production Engineer at PT Chandra Asri
(1998-2000) (1998-2000)
Rangkap Jabatan Concurrent
Tidak memiliki rangkap jabatan. Does not hold any concurrent positions.
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliated relationships with members of the Board of
Komisaris, anggota Direksi lainnya, dan Pemegang Saham Utama. Commissioners, other members of the Board of Directors, and
Majority Shareholders.
From Transformational Growth to Enduring Strength 119
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
WITTAYA GUNTAWANG
Direktur ESG dan Keberlanjutan
ESG and Sustainability Director
Kewarganegaraan Thailand
Nationality Thai
Usia 52 tahun
Age 52 years old
Domisili Indonesia
Domicile Indonesia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat sebagai Direktur untuk masa jabatan Appointed as Director for the the period set to last until 2027
hingga tahun 2027 berdasarkan Keputusan RUPS Tahunan pada based on Annual GMS Resolution dated 11 June 2025.
tanggal 11 Juni 2025.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
• Magister Administrasi Bisnis (MBA), Ramkhamhaeng • Master of Business Administration (MBA) from
University, Bangkok, Thailand (2003) Ramkhamhaeng University, Bangkok, Thailand (2003)
• Sarjana Teknik (Teknik Instrumentasi), King Mongkut’s • Bachelor of Engineering (Instrumentation Engineering)
Institute of Technology Ladkrabang, Bangkok, Thailand from King Mongkut’s Institute of Technology Ladkrabang,
(1995) Bangkok, Thailand (1995)
Riwayat Pekerjaan Work Experience
• Direktur ESG & Keberlanjutan di PT Chandra Asri Pacific Tbk • ESG and Sustainability Director at PT Chandra Asri Pacific
(2025-saat ini) Tbk (2025-present)
• Manajer Rencana Strategis di Thai Oil Public Company • Strategic Plan Manager at Thai Oil Public Company Limited
Limited (2020-2024) (2020-2024)
• Manajer Manajemen Portofolio dan Anak Perusahaan di Thai • Portfolio and Subsidiary Management Manager at Thai Oil
Oil Public Company Limited (2016-2019) Public Company Limited (2016-2019)
• Manajer Pengembangan Bisnis di Thai Oil Ethanol Company • Business Development Manager at Thai Oil Ethanol Company
Limited (2009-2015) Limited (2009-2015)
Rangkap Jabatan Concurrent
Tidak memiliki rangkap jabatan. Does not hold any concurrent positions.
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliated relationships with members of the Board of
Komisaris, anggota Direksi lainnya, dan Pemegang Saham Utama. Commissioners, other members of the Board of Directors, and
Majority Shareholders.
120 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
NONGNAPAT SAISUTHI
Direktur Strategi dan Pengembangan Bisnis
Strategy and Business Development Director
Kewarganegaraan Thailand
Nationality Thai
Usia 55 tahun
Age 55 years old
Domisili Indonesia
Domicile Indonesia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat sebagai Direktur untuk masa jabatan hingga Appointed as Director for the the period set to last until 2027
tahun 2027 berdasarkan Keputusan RUPS Tahunan pada tanggal 11 based on Annual GMS Resolution dated 11 June 2025.
Juni 2025.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
• Magister Administrasi Bisnis (MBA), Chulalongkorn University, • Master of Business Administration (MBA) from Chulalongkorn
Thailand (2016) University, Thailand (2016)
• Sarjana Teknik Mesin, Chulalongkorn University, Thailand • Bachelor of Mechanical Engineering from Chulalongkorn
(1992) University, Thailand (1992)
Riwayat Pekerjaan Work Experience
• Presiden Direktur di PT Top Investment Indonesia • President Director at PT Top Investment Indonesia
(2025-saat ini) (2025-present)
• Direktur Strategi & Pengembangan Bisnis di PT Chandra Asri • Strategy and Business Development Director at PT Chandra
Pacific Tbk (2025-saat ini) Asri Pacific Tbk (2025-present)
• New Business Explorer Manager di Thai Oil Public Company • New Business Explorer Manager at Thai Oil Public Company
Limited (2023-2025) Limited (2023-2025)
• Business Development Manager di Thai Oil Public Company • Business Development Manager at Thai Oil Public Company
Limited (2014-2022) Limited (2014-2022)
• Contract Manager di Thai Oil Public Company Limited (2011- • Contract Manager at Thai Oil Public Company Limited (2011-
2013) 2013)
Rangkap Jabatan Concurrent
Presiden Direktur di PT Top Investment Indonesia (sejak 2025) President Director at PT Top Investment Indonesia (since 2025)
Hubungan Afiliasi Affiliation Relationship
Memiliki hubungan afiliasi dengan Pemegang Saham (PT TOP Has an affiliated relationship with Shareholder (PT TOP
Investment Indonesia). Investment Indonesia).
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
RONALD SIHOMBING
Direktur Manufaktur
Manufacturing Director
Kewarganegaraan Indonesia
Nationality Indonesian
Usia 60 tahun
Age 60 years old
Domisili Indonesia
Domicile Indonesia
Dasar Hukum Penunjukan Legal Basis of Appointment
Pertama kali diangkat sebagai Direktur untuk masa jabatan Appointed as Director for the the period set to last until 2027
hingga tahun 2027 berdasarkan Keputusan RUPS Tahunan pada based on Annual GMS Resolution dated 11 June 2025.
tanggal 11 Juni 2025.
Riwayat Pendidikan/Sertifikasi Educational Background/Certification
• Magister Manajemen di IPWI Jakarta (1999) • Master of Management from IPWI Jakarta (1999)
• Sarjana Teknik Kimia di Institut Teknologi Bandung (1992) • Bachelor of Chemical Engineering from Institut Teknologi
Bandung (1992)
Riwayat Pekerjaan Work Experience
• Direktur di PT Chandra Asri Perkasa (2025-saat ini) • Director at PT Chandra Asri Perkasa (2025-present)
• Direktur di PT Wastewater Solution Indonesia (2025-saat ini) • Director at PT Wastewater Solution Indonesia (2025-present)
• Direktur Manufaktur di PT Chandra Asri Pacific Tbk • Manufacturing Director at PT Chandra Asri Pacific Tbk
(2025-saat ini) (2025-present)
• Senior General Manager Bagian Hulu di PT Chandra Asri • Upstream Senior General Manager at PT Chandra Asri Pacific
Pacific Tbk (2024-2025) Tbk (2024-2025)
• Asisten Direktur Proyek di PT Chandra Asri Alkali (2022-2024) • Assistant Project Director at PT Chandra Asri Alkali
(2022-2024)
• Senior General Manager Bagian Hulu di PT Chandra Asri • Upstream Senior General Manager at PT Chandra Asri Pacific
Pacific Tbk (dahulu bernama PT Chandra Asri Petrochemical Tbk (formerly known as PT Chandra Asri Petrochemical Tbk)
Tbk) (2020-2022) (2020-2022)
• Asisten Direktur Proyek di PT Chandra Asri Perkasa • Assistant Project Director at PT Chandra Asri Perkasa
(2018-2020) (2018-2020)
• General Manager di PT Chandra Asri Pacific Tbk (dahulu • General Manager at PT Chandra Asri Pacific Tbk (formerly
bernama PT Chandra Asri Petrochemical Tbk) (2013-2017) known as PT Chandra Asri Petrochemical Tbk) (2013-2017)
• General Manager (Olefins, Butadiene, Utility, Tank Farm Jetty) • General Manager (Olefins, Butadiene, Utility, Tank Farm Jetty)
di PT Chandra Asri Pacific Tbk (dahulu bernama PT Chandra at PT Chandra Asri Pacific Tbk (formerly known as PT Chandra
Asri Petrochemical Tbk) (2011-2013) Asri Petrochemical Tbk) (2011-2013)
• General Manager (Olefins, Butadiene, Utility, Tank Farm Jetty) • General Manager (Olefins, Butadiene, Utility, Tank Farm Jetty)
di PT Chandra Asri (2007-2011) at PT Chandra Asri (2007-2011)
• Department Manager (Olefins, Utility, Tank Farm Jetty) di PT • Department Manager (Olefins, Utility, Tank Farm Jetty) at PT
Chandra Asri (2000-2006) Chandra Asri (2000-2006)
• Section Manager (Olefins) di PT Chandra Asri (1999-2000) • Section Manager (Olefins) at PT Chandra Asri (1999-2000)
Rangkap Jabatan Concurrent
• Direktur di PT Chandra Asri Perkasa (sejak 2025) • Director at PT Chandra Asri Perkasa (since 2025)
• Direktur di PT Wastewater Solution Indonesia (sejak 2025) • Director at PT Wastewater Solution Indonesia (since 2025)
Hubungan Afiliasi Affiliation Relationship
Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliated relationships with members of the Board of
Komisaris, anggota Direksi lainnya, dan Pemegang Saham Utama. Commissioners, other members of the Board of Directors, and
Majority Shareholders.
122 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
Perubahan Komposisi
Dewan Komisaris dan Direksi
Changes in Composition of Board of Commissioners
Pada tahun buku 2025 hingga terbitnya laporan In the 2025 fiscal year until the publication of the
tahunan, telah terjadi 2 (dua) kali perubahan pada annual report, there have been two changes in the
komposisi Dewan Komisaris dan Direksi. Uraiannya composition of the Board of Commissioners and Board
disampaikan melalui tabel di bawah ini. of Directors. The detailed information is presented in
the following table.
Komposisi Dewan Komisaris
Membership Composition of the Board of Commissioners
Perubahan 11 Juni 2025 Perubahan 26 Januari 2026
Change on 11 June 2025 Change on 26 January 2026
Sebelum Perubahan
Before the Changes Komposisi Dewan Dasar dan Alasan Komposisi Dewan Dasar dan Alasan
Komisaris Perubahan Komisaris Perubahan
Composition of Board Basis and Reason for Composition of Board Basis and Reason for
of Commissioners Changes of Commissioners Changes
Djoko Suyanto Djoko Suyanto Djoko Suyanto
Presiden Komisaris Presiden Komisaris Presiden Komisaris
(Komisaris (Komisaris Pada tahun 2025 telah (Komisaris
Independen) Independen) terjadi 1 (satu) kali Independen)
President President perubahan komposisi President
Commissioner Commissioner Dewan Komisaris. Commissioner
(Independent (Independent Perubahan tersebut (Independent Rapat Umum Pemegang
Commissioner) Commissioner) diputuskan melalui: Commissioner) Saham Luar Biasa yang
• Rapat Umum
diselesenggarakan pada
Tan Ek Kia Tan Ek Kia Pemegang Saham Tan Ek Kia tanggal 26 Januari 2026
Wakil Presiden Wakil Presiden Tahunan yang Wakil Presiden telah mengesahkan
Komisaris (Komisaris Komisaris (Komisaris diselenggarakan Komisaris (Komisaris perubahan komposisi
Independen) Independen) pada 11 Juni 2025. Independen) Dewan Komisaris.
Vice President Vice President Vice President Alasan terjadinya
Commissioner Commissioner Alasan terjadinya Commissioner perubahan ini, antara
(Independent (Independent perubahan (Independent lain karena:
Commissioner) Commissioner) ini, antara lain karena: Commissioner)
• Pengunduran diri
• Pengunduran diri
Ho Hon Cheong Ho Hon Cheong anggota Dewan Ho Hon Cheong anggota Komisaris,
Komisaris (Komisaris Komisaris (Komisaris Komisaris yaitu Komisaris (Komisaris yaitu Santi Wasanasiri
Independen) Independen) Chantanida Independen) dan Bandhit
Commissioner Commissioner Sarigaphuti dan Commissioner Thamprajamchit.
(Independent (Independent Suracha Udomsak. (Independent
Commissioner) Commissioner) Commissioner) The Extraordinary General
In 2025, there was
Meeting of Shareholders
Agus Salim Pangestu Agus Salim Pangestu one change in the Agus Salim Pangestu held on 26 January 2026
Komisaris Komisaris composition of the Komisaris approved changes to the
Commissioner Commissioner Board of Commissioners. Commissioner composition of the Board
This change was
of Commissioners.
Sakchai Sakchai decided through: Sakchai
The reasons for this
Patiparnpreechavud Patiparnpreechavud • The Annual General Patiparnpreechavud
change included:
Komisaris Komisaris Meeting of Komisaris
Commissioner Commissioner Shareholders held on Commissioner
• The resignation
11 June 2025.
Santi Wasanasiri Santi Wasanasiri Lim Chong Thian of Board of
Komisaris Komisaris Komisaris Commissioner
The reasons for this
Commissioner Commissioner Commissioner member, namely
change included:
Santi Wasanasiri
• The resignation
Bandhit Bandhit and Bandhit
of Board of Rungnapa Janchookiat
Thamprajamchit Thamprajamchit Thamprajamchit.
Commissioners Komisaris
Komisaris Komisaris members, namely Commissioner
Commissioner Commissioner Chantanida
Sarigaphuti and
Lim Chong Thian Lim Chong Thian Suracha Udomsak. Pongpun Amornvivat
Komisaris Komisaris Komisaris
Commissioner Commissioner Commissioner
Chantanida Sarigaphuti
Komisaris
Commissioner
Suracha Udomsak
Komisaris
Commissioner
From Transformational Growth to Enduring Strength 123
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Komposisi Direksi
Membership Composition of the Board of Directors
Perubahan 11 Juni 2025 Perubahan 26 Januari 2026
Change on 11 June 2025 Change on 26 January 2026
Sebelum Perubahan
Before the Changes Dasar dan Alasan
Komposisi Direksi Dasar dan Alasan Perubahan Komposisi Direksi
Perubahan
Composition of Board Basis and Reason for Composition of Board
Basis and Reason for
of Directors Changes of Directors
Changes
Erwin Ciputra Erwin Ciputra Erwin Ciputra
Presiden Direktur Presiden Direktur Presiden Direktur
President Director President Director President Director
Baritono Prajogo Baritono Prajogo Baritono Prajogo
Pangestu Pangestu Pangestu
Wakil Presiden Direktur Wakil Presiden Direktur Wakil Presiden Direktur
Komersial & Produksi Komersial & Produksi Komersial & Produksi
Commercial & Commercial & Commercial &
Production Vice Production Vice Production Vice
President Director President Director President Director
Pholavit Thiebpattama Pholavit Thiebpattama Pholavit Thiebpattama
Wakil Presiden Direktur Wakil Presiden Direktur Wakil Presiden Direktur
Proyek & Pemeliharaan Proyek & Pemeliharaan Proyek & Pemeliharaan
Projects & Maintenance Projects & Maintenance Projects & Maintenance
Vice President Director Vice President Director Vice President Director
Andre Khor Kah Hin Andre Khor Kah Hin Andre Khor Kah Hin
Direktur Keuangan Direktur Keuangan Pada tahun 2025 telah Direktur Keuangan
Finance Director Finance Director terjadi 1 (satu) kali Finance Director
perubahan komposisi
Raymond Budhin Raymond Budhin Raymond Budhin Rapat Umum
Direksi. Perubahan tersebut
Direktur Polymer Sales Direktur Polymer Sales Direktur Polymer Sales Pemegang Saham
diputuskan melalui:
Polymer Sales Director Polymer Sales Director Polymer Sales Director Luar Biasa yang
• Rapat Umum Pemegang
diselesenggarakan
Fransiskus Ruly Aryawan Fransiskus Ruly Aryawan Saham Tahunan yang Fransiskus Ruly Aryawan pada tanggal 26
Direktur Supply Chain Direktur Supply Chain diselenggarakan pada 11 Direktur Supply Chain Januari 2026 telah
Supply Chain Director Supply Chain Director Juni 2025. Supply Chain Director mengesahkan
Suryandi Suryandi Suryandi
perubahan komposisi
Alasan terjadinya perubahan
Dewan Komisaris
Direktur Sumber Daya Direktur Sumber Daya ini, antara lain karena: Direktur Sumber Daya
dan Direksi.
Manusia & Urusan Manusia & Urusan • Pengunduran diri Manusia & Urusan
Korporat Korporat Direksi yaitu Anawat Korporat
Alasan terjadinya
Human Resources Human Resources Chansaksoong, Human Resources
perubahan
& Corporate Affairs & Corporate Affairs Jirathpol Sunsap, & Corporate Affairs
ini, antara lain karena:
Director Director Phuping Taweesarp, Director
• Pengunduran diri
Sarayuth Vorapruekjaru,
Anawat Chansaksoong Nongnapat Saisuthi Nongnapat Saisuthi anggota Direksi,
Petch Niyomsen, dan
Direktur Strategi dan Direktur Strategi dan Direktur Strategi dan yaitu Suwit
Boedijono Hadipoespito.
Pengembangan Bisnis Pengembangan Bisnis Pengembangan Bisnis Wiwattanawanich.
Strategy & Business Strategy & Business Strategy & Business
In 2025, there was one
Development Director Development Director Development Director The Extraordinary
change in the composition
General Meeting of
of the Board of Directors. Konlakan
Suwit Wiwattanawanich Suwit Wiwattanawanich Shareholders held
This change was Chankachangchaeng
Direktur Proyek, Direktur Proyek, on 26 January 2026
decided through: Direktur Proyek,
Pemeliharaan & TEC Pemeliharaan & TEC approved changes
• The Annual General Pemeliharaan & TEC
Project, Maintenance, & Project, Maintenance, & to the composition
Meeting of Shareholders Project, Maintenance, &
TEC Director TEC Director of the Board of
held on 11 June 2025. TEC Director
Commissioners and
Phuping Taweesarp Wittaya Guntawang Wittaya Guntawang Board of Directors.
The reasons for this
Direktur ESG & Direktur ESG dan Direktur ESG dan
change included:
Keberlanjutan Keberlanjutan Keberlanjutan The reasons for this
• The resignation of
ESG & Sustainability ESG and Sustainability ESG and Sustainability change included:
Board of Directors
Director Director Director • The resignation of
members, namely
Board of Director
Boedijono Anawat Chansaksoong,
Hamim Thohari Hamim Thohari member,
Hadipoespito Jirathpol Sunsap,
Direktur Produksi Hilir Direktur Produksi Hilir namely Suwit
Direktur Produksi Hilir Phuping Taweesarp,
Downstream Production Downstream Production Wiwattanawanich.
Downstream Production Sarayuth Vorapruekjaru,
Director Petch Niyomsen, and Director
Director
Boedijono Hadipoespito.
Edi Riva’i Edi Riva’i Edi Riva’i
Direktur Legal dan Direktur Legal dan Direktur Legal dan
Urusan Eksternal Urusan Eksternal Urusan Eksternal
Legal and External Legal and External Legal and External Affairs
Affairs Director Affairs Director Director
Jirathpol Sunsap Ronald Sihombing Ronald Sihombing
Direktur Manufaktur Direktur Manufaktur Direktur Manufaktur
Manufacturing Director Manufacturing Director Manufacturing Director
Sarayuth Vorapruekjaru
Direktur Proyek
Project Director
Petch Niyomsen
Direktur Monomer
Intermediaries
Monomer Intermediaries
Director
124 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
Profil Sumber Daya Manusia
Human Resources Profile
Jumlah SDM yang tertera dalam tabel di bawah ini The human resources listed in the table below are
merupakan karyawan Chandra Asri Group, tidak individual employees of Chandra Asri Group, excluding
termasuk entitas asosiasi. associated entities.
Komposisi Karyawan berdasarkan Jenis Kelamin
Employee Composition by Gender
Jenis Kelamin
2025 2024 2023
Gender
Laki-laki
3.300 2.004 1.968
Male
Perempuan
669 380 359
Female
Jumlah
3.969 2.384 2.327
Total
2025 2024 2023
16,85% 15,94% 15,43%
2025 2024 2023
83,15% 84,06% 84,57%
Laki-laki | Male Perempuan | Female
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Komposisi Karyawan berdasarkan Status Kepegawaian
Employee Composition by Employment Status
2025 2024 2023
Status Kepegawaian
Employment Status Laki-laki Perempuan Laki-laki Perempuan Laki-laki Perempuan
Male Female Male Female Male Female
Karyawan Tetap
2.996 627 1.874 359 1.883 347
Permanent Employees
Karyawan Kontrak
304 42 130 21 85 12
Contract Employees
Jumlah
3.300 669 2.004 380 1.968 359
Total
2025 2024 2023
9,21% 6,28% 6,49% 5,53%% 4,32% 3,34%
Laki-laki Laki-laki Laki-laki Perempuan Laki-laki Perempuan
Male Male Male Female Male Female
90,79% 93,72% 93,51% 94,47% 95,68% 96,66%
Karyawan Tetap | Permanent Employees Karyawan Kontrak | Contract Employees
Komposisi Karyawan berdasarkan Status Usia
Employee Composition by Age Status
2025 2024 2023
Usia
Age Laki-laki Perempuan Laki-laki Perempuan Laki-laki Perempuan
Male Female Male Female Male Female
≤ 18-24 tahun | years old 215 47 120 21 64 10
25-34 tahun | years old 863 261 643 175 624 165
35-44 tahun | years old 899 196 482 86 475 79
45-54 tahun | years old 1.003 129 617 81 615 83
>55 tahun | years old 320 36 142 17 190 22
Jumlah
3.300 669 2.004 380 1.968 359
Total
2025 2024 2023
9,70% 6,52% 5,38% 7,03% 7,09% 5,99% 4,47% 5,53% 9,65% 3,25% 10,03% 6,13%
30,39% 19,28% 30,79% 21,32% 31,25% 23,12%
Laki-laki Perempuan Laki-laki Perempuan Laki-laki Perempuan
Male Female Male Female Male Female
27,24% 26,15% 29,30% 39,01% 24,05% 32,09% 22,63% 46,05% 24,14% 31,71% 22,01% 45,96%
≤ 18-24 tahun | years old 25-34tahun | years old 35-44 tahun | years old 45-54 tahun | years old >55 tahun | years old
126 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
Komposisi Karyawan berdasarkan Tingkat Pendidikan
Employee Composition by Education Level
2025 2024 2023
Tingkat Pendidikan
Education Level
Laki-laki Perempuan Laki-laki Perempuan Laki-laki Perempuan
Male Female Male Female Male Female
SD
3 1 3 1 4 1
Elementary School
SMP
11 - 11 1 14 2
Junior High School
SMA
630 22 665 23 701 23
High School
Akademi
522 51 435 53 402 58
Academy
S1
893 309 810 258 769 239
Bachelor
S2
89 48 78 44 76 36
Master
S3
1 - 2 - 2 -
Doctor
Lain-lain
231 - -
Others
Jumlah
3.300 669 2.004 380 1.968 359
Total
2025 2024 2023
0,14% 0,23% 0,15% 0,26% 0,20% 0,28%
0,05% 0,14% 0,00% 0,00% 0,10% 0,55% 0,00% 0,26% 0,10% 0,71% 0,00% 0,28%
4,14% 29,32% 11,14% 5,10% 3,89% 33,18% 11,58% 6,05% 3,86% 35,62% 10,03% 6,41%
11,83% 13,95% 16,16%
Laki-laki Perempuan Laki-laki Perempuan Laki-laki Perempuan
Male Female Male Female Male Female
41,55% 24,29% 71,69% 40,42% 21,71% 67,89% 39,08% 20,43% 66,57%
SD | Elementary School SMP | Junior High School SMA | High School Akademi | Academy S1 | Bachelor S2 | Master S3 | Doctor
Komposisi Karyawan berdasarkan Level Jabatan
Employee Composition by Position Level
2025 2024 2023
Level Jabatan
Position Level Laki-laki Perempuan Laki-laki Perempuan Laki-laki Perempuan
Male Female Male Female Male Female
Entry-level 1.947 314 1.502 238 1.515 242
Mid-level 974 218 272 73 245 63
Senior-level 361 134 210 68 188 53
Executive-level 18 3 20 1 20 1
Jumlah
3.300 669 2.004 380 1.968 359
Total
From Transformational Growth to Enduring Strength 127
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
2025 2024 2023
0,55% 0,45% 1,00% 0,26% 0,26% 0,28%
10,94% 59,00% 20,03% 46,94% 10,48% 74,95% 17,89% 62,63% 17,89% 62,63% 14,76% 67,41%
29,52% 32,59% 13,57% 19,21% 19,21% 17,55%
Laki-laki Perempuan Laki-laki Perempuan Laki-laki Perempuan
Male Female Male Female Male Female
Entry-level Mid-level Senior-level Executive-level
Komposisi Karyawan berdasarkan Masa Kerja
Employee Composition by Years of Service
2025 2024 2023
Masa Jabatan
Years of Service
Laki-laki Perempuan Laki-laki Perempuan Laki-laki Perempuan
Male Female Male Female Male Female
≤ 5 tahun | years old 862 236 478 129 343 90
5-10 tahun | years old 585 149 371 103 417 110
11-15 tahun | years old 583 120 320 60 311 61
16-20 tahun | years old 417 73 187 22 193 21
21-25 tahun | years old 150 27 113 13 120 14
25-30 tahun | years old 289 29 266 30 286 36
>31 tahun | years old 414 35 269 23 298 27
Jumlah
3.300 669 2.004 380 1.968 359
Total
2025 2024 2023
12,55% 26,12% 4,04% 5,23% 35,28% 13,42% 23,85% 3,42% 6,05% 33,95% 15,14% 17,43% 3,90% 7,52% 25,07%
4,33%
10,91% 7,89% 21,19% 10,03%
8,76% 13,27% 14,53%
Laki-laki Perempuan Laki-laki Perempuan Laki-laki Perempuan
Male Female Male Female Male Female
4,55% 17,94% 5,64% 5,79% 6,10% 5,85%
12,64% 17,67% 17,73% 22,27% 9,33% 15,97% 18,51% 15,79% 27,11% 9,81% 15,80% 16,99% 30,64%
≤ 5 tahun | years old 5-10 tahun | years old 10-15 tahun | years old 15-20 tahun | years old
25-30 tahun | years old 25-30 tahun | years old >30 tahun | years old
128 From Transformational Growth to Enduring Strength
Page 129
Profil Perusahaan | Company Profile
Pengembangan Kompetensi
Competency Development
Realisasi Pengembangan Kompetensi 2025
Competency Development Realization in 2025
Jumlah Peserta Level Jabatan Peserta Periode Pelaksanaan
Kategori Pelatihan Pelaksana
Participating Level Position of Implementation
Training Category Organizer
Employees Participants Period
Communication Januari-Desember 2025
985 All Level Internal Chandra Asri Group
Session January-December 2025
Admin support,
Technician,
Januari-Desember 2025
Foundation 303 Operator, Internal Chandra Asri Group
January-December 2025
Officer/Supervisor,
Sr.Officer/Superintendent
Admin support,
Technician,
Operator,
Leadership Januari-Desember 2025 Dale Carnegie
139 Officer/Supervisor,
Program January-December 2025 BINUS University
Sr.Officer/Superintendent
Section Manager
Department Manager
• PT Surya Kusuma
Nusantara
• PT Samudra Karya Mustika
Admin support, • PT Upaya Riksa Patra
Technician, • PT Intan Cahaya Mandiri
Operator, • PT Fire Safety Indonesia
Mandatory Januari-Desember 2025
143 Officer/Supervisor, • PT Benefita Indonesia
Certification January-December 2025
Sr.Officer/Superintendent • PT Patrari jaya Utama
Section Manager PT Geo Mandiri
Department Manager • PT Nawakara Perkasa
Nusantara
• PT Total Enviro Solusindo
• PT Yapanindo Konsultan
Januari-Desember 2025
SHE & Quality 2071 All Level Internal Chandra Asri Group
January-December 2025
Januari-Desember 2025
Technical Training 1682 All Level Internal Chandra Asri Group
January-December 2025
RPU
Technical Training
22-24 Januari 2025
& Mandatory 2 Supervisor Sangga Segara Indonesia
22-24 January 2025
Certification
Technical Training
14-16 April 2025
& Mandatory 2 Operator Upaya Riksa Patra
14-16 April 2025
Certification
Technical Training
5-10 Mei 2025
& Mandatory 1 Officer Upaya Riksa Patra
5-10 May 2025
Certification
Operator, Officer, 7 Mei 2025
Technical Training 25 PT Asprinet Indo Training
Supervisor 7 May 2025
Mandatory Officer, Supervisor, 18-20 Juni 2025 PT Kualitasutama Sertifikasi
24
Certification Manager 18-20 June 2025 Indonesia
Technical Training
8-9 Juli 2025 PT Jaya Harapan
& Mandatory 1 Supervisor
8-9 July 2025 Terminalindo
Certification
From Transformational Growth to Enduring Strength 129
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Jumlah Peserta Level Jabatan Peserta Periode Pelaksanaan
Kategori Pelatihan Pelaksana
Participating Level Position of Implementation
Training Category Organizer
Employees Participants Period
Technical Training
8 Juli 2025 PT Jaya Harapan
& Mandatory 3 Officer, Supervisor
8 July 2025 Terminalindo
Certification
Technical Training 15-18 Juli 2025
2 Supervisor Ikatan Akuntan Indonesia
& Certification 15-18 July 2025
20 Oktober-3 November
Technical Training
2025
& Mandatory 1 Officer Upaya Riksa Patra
20 October-3 November
Certification
2025
Technical Training 25-27 November 2025
2 Officer, Supervisor PT Citraweb Solusi Teknologi
& Certification 25-27 November 2025
10-12 November 2025
Technical Training 1 Officer BKI Academy
10-12 November 2025
KCE
Juni
Core Program 3 SV, TECH KCE
June
Leadership Februari, November Dale Carneige,
4 DIR, MGR, SI
Program February, November IICD
• PT Tranindo Pratama Mulia
• PT Fresh Galang Mandiri
• Ortax Training
• Gaivo
• PT Garuda Systrain
Interindo
• LP3i
Mandatory Januari-November • PT Samudra Karya Mustika
183 SI, SV, TECH
Certification January-November • PT Synergy Solution
• PT Avenew Indonesia
• PT SGS
• Value Consult
• Proxis
• Sucofindo
• PT Eltasa Prima Konsulta
• PPM Manajemen
Januari, Februari, Maret, • PT Fresh Galang Mandiri
Mei, Juli, September, • PT Garuda Systrain
Oktober, November Synergy
SHE 73 SI, SV, TECH
January, February, March, • PT Synergy Solution
May, July, September, • Sucofindo
October, November • PT Eltasa Prima Konsulta
• PT KCE
• PPM Manajemen
• PT Satu Kelas
Januari, Februari, • PT Value Consult
April, Juni, Agustus, • PPSDM Ketenagalistrikan
September, Oktober, • PT Adinata Prestasindo
November • PT Eltasa Consultant
Technical Training 185 MGR, SI, SV, TECH
January, February, • PT Cakra Biwa Consultant
April, June, August, • PT Wibon Kreasi Mandiri
September, October, • Ikatan Akuntan Indonesia
November • PT Serasan Cipta Abadi
• PT Handal
• Perhumas Indonesia
• Bushindo
130 From Transformational Growth to Enduring Strength
Page 131
Profil Perusahaan | Company Profile
Informasi Pemegang Saham
Shareholders Information
Rincian pemegang saham PT Chandra Asri Pacific Tbk Details of PT Chandra Asri Pacific Tbk’s shareholders as
hingga akhir tahun buku 2025 diuraikan melalui tabel of the end of the fiscal year 2025 are described in the
di bawah ini. following table.
Komposisi Pemegang Saham dengan Kepemilikan 5% atau Lebih
Composition of Shareholders with 5% or More in Ownership
Persentase Kepemilikan
Pemegang Saham Jumlah Lembar Saham
Ownership Percentage
Shareholders Number of Shares
(%)
PT Barito Pacific Tbk 29.957.670.400 34,63
SCG Chemicals Public Company Limited 26.446.618.924 30,57
PT Top Investment Indonesia 12.976.731.760 15,00
Prajogo Pangestu 4.354.382.164 5,03
Subtotal 73.735.403.248 85,23
Komposisi Pemegang Saham dengan Kepemilikan Kurang dari 5%
Composition of Shareholders with Less Than 5% in Ownership
Persentase Kepemilikan
Uraian Jumlah Pemegang Saham Jumlah Lembar Saham
Ownership Percentage
Description Number of Shares Number of Shares
(%)
Pemodal Nasional
Domestic Investors
Perorangan Indonesia
27.564 369.698.355 0,43
Indonesian Individuals
Asuransi
66 76.808.204 0,09
Insurance
Perusahaan Terbatas
64 36.873.512 0,04
Limited Liability Companies
Perusahaan Reksadana
58 30.497.012 0,04
Mutual Funds Companies
Perusahaan Sekuritas
23 22.607.007 0,03
Securities Companies
Dana Pensiun
10 1.548.380 0,00
Pension Funds
Karyawan Perseroan
118 1.455.624 0,00
Company Employees
Yayasan
2 87.197 0,00
Foundations
Pemodal Asing*
Foreign Investors*
Lembaga/Badan Usaha Asing
538 12.100.053.285 13,99
Foreign Institutions/Business Entities
Perorangan Masyarakat Asing
52 136.153.268 0,16
Foreign Individuals
Bank Asing
1 360.000 0,00
Foreign Banks
Jumlah
28.496 12.776.141.844 14,77
Total
*Termasuk kepemilikan pemegang saham pengendali, Marigold Resources Pte.Ltd., sebesar 3,92%.
*Including a 3.92% shareholding held by the controlling shareholder, Marigold Resources Pte. Ltd.
From Transformational Growth to Enduring Strength 131
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Komposisi Pemegang Saham berdasarkan Status Kepemilikan
Composition of Shareholders by Ownership Status
Persentase Kepemilikan
Pemegang Saham Jumlah Lembar Saham
Ownership Percentage
Shareholders Number of Shares
(%)
Institusi Lokal
43.102.823.472 49,82
Local Institution
Institusi Asing
38.547.032.209 44,56
Foreign Institution
Individu Lokal
4.725.536.143 5,46
Local Individual
Individu Asing
136.153.268 0,16
Foreign Individual
Jumlah
86.511.545.092 100,00
Total
Kepemilikan Saham Dewan Komisaris dan Direksi Secara Langsung
Direct Share Ownership by the Board of Commissioners and Board of Directors
Persentase Kepemilikan
Pemegang Saham Jabatan Jumlah Lembar Saham
Ownership Percentage
Shareholders Position Number of Shares
(%)
Dewan Komisaris
Board of Commissioners
Presiden Komisaris
(Komisaris Independen)
Djoko Suyanto President Commissioner - -
(Independent
Commissioner)
Wakil Presiden Komisaris
(Komisaris Independen)
Tan Ek Kia Vice President Commissioner - -
(Independent
Commissioner)
Komisaris (Komisaris Independen)
Ho Hon Cheong Commissioner (Independent - -
Commissioner)
Komisaris
Agus Salim Pangestu - -
Commissioner
Komisaris
Lim Chong Thian 1.182.568 0
Commissioner
Sakchai Komisaris
- -
Patiparnpreechavud Commissioner
Komisaris
Bandhit Thamprajamchit - -
Commissioner
Komisaris
Santi Wasanasiri - -
Commissioner
Jumlah
1.182.568 0
Total
132 From Transformational Growth to Enduring Strength
Page 133
Profil Perusahaan | Company Profile
Persentase Kepemilikan
Pemegang Saham Jabatan Jumlah Lembar Saham
Ownership Percentage
Shareholders Position Number of Shares
(%)
Direksi
Board of Directors
Presiden Direktur
Erwin Ciputra 140.258.272 0,16
President Director
Wakil Presiden Direktur Komersial &
Produksi
Baritono Prajogo Pangestu 324.100 0
Commercial & Production Vice
President Director
Wakil Presiden Direktur Proyek &
Pemeliharaan
Pholavit Thiebpattama - -
Projects & Maintenance Vice
President Director
Direktur Keuangan
Andre Khor Kah Hin 432.000 0
Finance Director
Direktur Polymer Sales
Raymond Budhin 3.300.000 0
Polymer Sales Director
Direktur Sumber Daya Manusia &
Urusan Korporat
Suryandi - -
Human Resources & Corporate
Affairs Director
Direktur Supply Chain
Fransiskus Ruly Aryawan 400.212 0
Supply Chain Director
Direktur Project, Maintenance & TEC
Suwit Wiwattanawanich - -
Project, Maintenance, & TEC Director
Direktur Legal dan Urusan Eksternal
Edi Riva'i 110.200 0
Legal and External Affairs Director
Direktur Produksi Hilir
Hamim Thohari - -
Downstream Production Director
Direktur ESG dan Keberlanjutan
Wittaya Guntawang - -
ESG and Sustainability Director
Direktur Strategi dan Pengembangan
Bisnis
Nongnapat Saisuthi - -
Strategy and Business Development
Director
Direktur Manufaktur
Ronald Sihombing - -
Manufacturing Director
Jumlah
144.625.784 0,16
Total
From Transformational Growth to Enduring Strength 133
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Kepemilikan Saham Dewan Komisaris dan
Direksi secara Tidak Langsung
Indirect Share Ownership of the Board of Commissioners and Directors
Hingga akhir tahun buku 2025, tidak ada Dewan As of the end of the 2025 financial year, none of the
Komisaris dan Direksi Perseroan yang memiliki saham Company’s Board of Commissioners and Directors
secara tidak langsung. members owned indirect shares.
Komposisi Pemegang Saham Utama dan
Pengendali
Composition of Majority and Controlling Shareholders
The Siam Cement Thai Oil
Prajogo
Public Company Public Company
Pangestu
Limited Limited
71,37% 99,99% 99,99%
SCG Chemicals PT TOP Marigold
PT Barito Prajogo
Public Company Investment Resources Others
Pacific Tbk Pangestu
Limited Indonesia Pte. Ltd.
34,63% 30,57% 15% 3,92% 5,03% 10,85%
134 From Transformational Growth to Enduring Strength
Page 135
Profil Perusahaan | Company Profile From Transformational Growth to Enduring Strength 135
Page 136
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Struktur Grup Perusahaan
Company Group Structure
*Per tanggal 31 Januari 2026
*As of 31 January 2026
Chandra Asri
PT Synthetic PT Chandra Daya
Trading Company
Rubber Indonesia Investasi Tbk
Pte. Ltd.
100% 45% 60%
Chandra Asri Bio
Chandra Asri PT Chandra PT Redeco Chandra Industrial PT Krakatau PT Krakatau
Investment
Capital Pte. Ltd. Samudera Port Petrolin Utama Infra Pte. Ltd. Chandra Energi Tirta Industri
Pte. Ltd.
100% 100% 99,99% 50,75% 100% 70% 49%
Chandra Asri
Blackcastle
Mobility Solutions CAPGC Pte. Ltd.
Pte. Ltd.
Pte. Ltd.
100% 80% 30%
PT Medan
Aster Mobility PT Kumaro PT Chandra PT Krakatau PT Krakatau
Bioenergy
Solutions Pte. Ltd. Raya Abadi Cilegon Port Sarana Energi Posco Energy
Nusantara
100% 99,99% 99,99% 99,99% 99,99% 45%
Aster Chemicals Aster Chemicals
Aster Mobility Aster Asia Alpha
and Energy and Energy
Solutions 1 Pte. Ltd. Pte. Ltd.
Pte. Ltd. (Shanghai) Limited
100% 100% 100% 100%
M-D Petroleum Aster Power
Pte.Ltd. Pte. Ltd.
50% 100%
Aster Port &
Terminals Pte. Ltd.
100%
Aster ANZ
Pty. Ltd.
100%
Aster Polymer
Solutions Pte. Ltd.
100%
136 From Transformational Growth to Enduring Strength
Page 137
Profil Perusahaan | Company Profile
PT Chandra
PT Chandra Asri
Pelabuhan
Perkasa
Nusantara
99,99% 99,99%
PT Chandra
PT Chandra Tirta PT Marina PT Chandra PT Chandra PT Chandra PT Chandra Asri PT Chandra
Shipping
Karian Indah Maritim Cold Chain Investa Prima Asri Alkali Sentral Solusi Trading Nusantara
International
65% 99,99% 99,99% 80% 99,99% 99,99% 99,99% 99,99%
Chandra Maritime
PT Wastewater PT Chandra Daya PT SCG Barito
International
Solution Indonesia Warehouse Logistics
Pte. Ltd.
99,99% 100% 99,99% 51%
Blue Horizon Ship
PT Chandra
Management
Warehouse Cilegon
Pte. Ltd.
60% 99,99%
From Transformational Growth to Enduring Strength 137
Page 138
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Entitas Anak dan Perusahaan Asosiasi
Subsidiaries and Associated Entities
Hingga berakhirnya tahun buku 2025, posisi entitas The following are the positions of the Company’s
anak serta perusahaan asosiasi Perseroan adalah subsidiaries and associated companies as of the end
sebagai berikut: of the 2025 fiscal year:
Persentase
Total Aset
Kedudukan dan Tahun Kepemilikan
(Ribuan US$) Status Operasi
Nama Perusahaan Bidang Usaha Pendirian (%)
Total Assets Operational
Name of Company Line of Business Domicile and Year of Ownership
(Thousands of Status
Establishment Percentage
US$)
(%)
Entitas Kepemilikan Langsung
Direct Ownership Entity
Dalam tahap
pengembangan
PT Chandra Asri Petrokimia
Jakarta, 2017 906.634 100,00 In the
Perkasa (CAP2) Petrochemical
development
stage
Beroperasi
Chandra Asri Trading Perdagangan
Singapura, 2009 sejak 2009
Company Pte. Ltd. besar 2.258.057 100,00
Singapore, 2009 Operating
(CATCO) Wholesale
since 2009
Holding dan
konsultasi Beroperasi
PT Chandra Daya manajemen sejak 2023
Jakarta, 2023 1.590.908 60,00
Investasi Tbk (CDI) Holdings and Operating
management since 2003
consulting
Pergudangan,
penyimpanan,
Beroperasi
dan layanan
PT Chandra Pelabuhan sejak 2024
kepelabuhanan Jakarta, 2024 105.570 99,99
Nusantara (CPN) Operating
Warehousing,
since 2004
storage, and
seaport service
Kepemilikan melalui Chandra Asri Trading Company Pte. Ltd. (CATCO)
Ownership through Chandra Asri Trading Company Pte. Ltd. (CATCO)
Perusahaan Beroperasi
Chandra Asri Capital investasi Singapura, 2023 sejak 2023
2.011.901 100,00
Pte. Ltd. (CAC) Investment Singapore, 2023 Operating
company since 2003
Perusahaan Beroperasi
Chandra Asri Bio
investasi Singapura, 2024 sejak 2024
Investment Pte. Ltd 10.960 100,00
Investment Singapore, 2024 Operating
(CABI)
company since 2004
Kepemilikan melalui Chandra Asri Capital Pte. Ltd. (CAC)
Ownership through Chandra Asri Capital Pte. Ltd. (CAC)
Perusahaan Beroperasi
CAPGC Pte. Ltd. investasi Singapura, 2025 sejak 2025
1.026.694 80,00
(CAPGC) Investment Singapore, 2025 Operating
company since 2025
Perusahaan Beroperasi
Chandra Asri Mobility
investasi Singapura, 2025 sejak 2025
Solutions Pte. Ltd. 254.000 100,00
Investment Singapore, 2025 Operating
(CAMS)
company since 2025
138 From Transformational Growth to Enduring Strength
Page 139
Profil Perusahaan | Company Profile
Persentase
Total Aset
Kedudukan dan Tahun Kepemilikan
(Ribuan US$) Status Operasi
Nama Perusahaan Bidang Usaha Pendirian (%)
Total Assets Operational
Name of Company Line of Business Domicile and Year of Ownership
(Thousands of Status
Establishment Percentage
US$)
(%)
Kepemilikan melalui Chandra Asri Mobility Solutions Pte. Ltd. (CAMS)
Ownership through Chandra Asri Mobility Solutions Pte. Ltd. (CAMS)
Perusahaan Beroperasi
Aster Mobility Solutions investasi Singapura, 2025 sejak 2025
222.141 100,00
Pte. Ltd. (AMS) Investment Singapore, 2025 Operating
Company since 2025
Kepemilikan melalui Aster Mobility Solutions Pte. Ltd. (AMS)
Ownership through Aster Mobility Solutions Pte. Ltd. (AMS)
Beroperasi
Penjualan bahan
Aster Mobility Solutions Singapura, 2025 sejak 2025
bakar minyak 980.088 100,00
1 Pte. Ltd. (AMS1) Singapore, 2025 Operating
Fuel sales
since 2025
Kepemilikan melalui CAPGC Pte. Ltd. (CAPGC)
Ownership through CAPGC Pte. Ltd. (CAPGC)
Produk kilang & Beroperasi
Aster Chemicals and petrokimia Singapura, 2025 sejak 2025
3.118.406 100,00
Energy Pte. Ltd. (ACE) Refinery product & Singapore, 2025 Operating
petrochemical since 2025
Beroperasi
Aster Chemicals and Perdagangan
Shanghai, 2025 sejak 2025
Energy (Shanghai) besar 7.564 100,00
Shanghai, 2025 Operating
Limited (ACESH) Wholesale
since 2025
Perusahaan Beroperasi
Aster Asia Alpha Pte. investasi Singapura, 2025 sejak 2025
43.152 100,00
Ltd. (AAA) Investment Singapore, 2025 Operating
Company since 2025
Kepemilikan melalui Aster Asia Alpha Pte. Ltd. (AAA)
Ownership through Aster Asia Alpha Pte. Ltd. (AAA)
Dalam tahap
pengembangan
Aster Ports & Terminals Jasa penyimpanan Singapura, 2025
95 100,00 In the
Pte. Ltd. (APT) Storage services Singapore, 2025
development
stage
Beroperasi
Perdagangan
Aster ANZ Pty. Ltd. Australia, 2025 sejak 2025
besar 14.385 100,00
(ANZ) Australia, 2025 Operating
Wholesale
since 2025
Beroperasi
Aster Polymer
Petrokimia Singapura, 2025 sejak 2025
Solutions Pte. Ltd. 185.824 100,00
Petrochemical Singapore, 2025 Operating
(APS)
since 2025
Dalam tahap
pengembangan
Aster Power Pte. Ltd. Industri listrik Singapura, 2025
82.891 100,00 In the
(APL) Electrical industry Singapore, 2025
development
stage
Jasa konsultasi Dalam tahap
Aster Engineering port shipping pengembangan
Singapura, 2025
Services Pte. Ltd. Port shipping 101 100,00 In the
Singapore, 2025
(AES) consultation development
services stage
From Transformational Growth to Enduring Strength 139
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Persentase
Total Aset
Kedudukan dan Tahun Kepemilikan
(Ribuan US$) Status Operasi
Nama Perusahaan Bidang Usaha Pendirian (%)
Total Assets Operational
Name of Company Line of Business Domicile and Year of Ownership
(Thousands of Status
Establishment Percentage
US$)
(%)
Kepemilikan melalui PT Chandra Asri Perkasa (CAP2)
Ownership through PT Chandra Asri Perkasa (CAP2)
Dalam tahap
pengembangan
PT Chandra Asri Alkali Chlor dan Alkali
Jakarta, 2023 463.730 99,99 In the
(CAA) Chlor and Alkali
development
stage
Konsultasi Beroperasi
PT Chandra Asri Sentral manajemen sejak 2025
Jakarta, 2024 1.503 99,99
Solusi (CASS) Management Operating
consulting since 2025
Beroperasi
PT Chandra Trading Perdagangan besar sejak 2025
Jakarta, 2025 63.678 99,99
Nusantara (CTN) Wholesale Operating
since 2025
Jasa keuangan
bukan asuransi
dan dana pensiun,
konsultasi
manajemen, dan
industri karet dan Dalam tahap
plastik pengembangan
PT Chandra Capital
Financial services Jakarta, 2025 669 99,99 In the
Indonesia (CCI)
other than development
insurance and stage
pension fund,
management
consulting, and
rubber and plastic
industries
Kepemilikan melalui PT Chandra Daya Investasi Tbk (CDI)
Ownership through PT Chandra Daya Investasi Tbk (CDI)
Beroperasi
PT Krakatau Industri listrik sejak 1996
Cilegon, 1996 269.419 70,00
Chandra Energi (KCE) Electrical industry Operating
since 1996
Beroperasi
PT Redeco Petrolin Sewa tangki sejak 1986
Jakarta, 1980 10.849 50,75
Utama (RPU) Tanks lease Operating
since 1986
Konsultasi Beroperasi
PT Chandra Samudera manajemen sejak 2023
Jakarta, 2023 69.596 99,99
Port (CSP) Management Operating
consulting since 2003
Beroperasi
Angkutan laut
PT Chandra Shipping sejak 2024
Marine Jakarta, 2024 181.485 100,00
International (CSI) Operating
transportation
since 2004
Beroperasi
Angkutan laut
PT Marina Indah Maritim sejak 2024
Marine Jakarta, 2024 152.821 100,00
(MIM) Operating
transportation
since 2004
Dalam tahap
Perusahaan
pengembangan
Chandra Industrial Infra investasi Singapura, 2025
10.989 100,00 In the
Pte. Ltd. (CII) Investment Singapore, 2025
development
Company
stage
140 From Transformational Growth to Enduring Strength
Page 141
Profil Perusahaan | Company Profile
Persentase
Total Aset
Kedudukan dan Tahun Kepemilikan
(Ribuan US$) Status Operasi
Nama Perusahaan Bidang Usaha Pendirian (%)
Total Assets Operational
Name of Company Line of Business Domicile and Year of Ownership
(Thousands of Status
Establishment Percentage
US$)
(%)
Holding investasi,
konsultasi
Dalam tahap
manajemen dan
pengembangan
PT Chandra Tirta Karian jasa pengelolaan air
Jakarta, 2025 13.991 65,00 In the
(CTK) Investment holding,
development
management
stage
consulting and
water treatment
Pengangkutan dan Beroperasi
PT Chandra Cold Chain pergudangan sejak 2025
Jakarta, 2025 828 80
(CCC) Transportation and Operating
warehousing since 2025
Perusahaan Beroperasi
PT Chandra Investa investasi sejak 2017
Jakarta, 2017 22.684 99,99
Prima (CIP) Investment Operating
company since 2017
Dalam tahap
Holding dan
PT Chandra pengembangan
konsultasi
Environmental Solution Jakarta, 2025 14.782 99,99 In the
Holding and
(CES) development
consulting
stage
Kepemilikan melalui PT Krakatau Chandra Energi (KCE)
Ownership through PT Krakatau Chandra Energi (KCE)
Beroperasi
Penjualan bahan
PT Krakatau Sarana sejak 1999
bakar minyak Cilegon, 1999 1.189 99,99
Energi (KSE) Operating
Fuel sales
since 1999
Kepemilikan melalui PT Chandra Samudera Port (CSP)
Ownership through PT Chandra Samudera Port (CSP)
Pergudangan,
penyimpanan, Dalam tahap
dan layanan pengembangan
PT Chandra Cilegon
kepelabuhanan Jakarta, 2024 69.875 100,00 In the
Port (CCP)
Warehousing, development
storage, and stage
seaport service
Kepemilikan melalui PT Chandra Shipping International (CSI)
Ownership through PT Chandra Shipping International (CSI)
Beroperasi
Chandra Maritime Angkutan laut
Singapura, 2025 sejak 2025
International Pte. Ltd. Marine 87.350 100,00
Singapore, 2025 Operating
(CMI) transportation
since 2025
Dalam tahap
Angkutan laut pengembangan
PT Chandra Global
Marine Jakarta, 2025 - 100,00 In the
Maritim (CGM)
transportation development
stage
Kepemilikan melalui Chandra Maritime International Pte. Ltd. (CMI)
Ownership through Chandra Maritime International Pte. Ltd. (CMI)
Pengangkutan dan Dalam tahap
Maritime Global pelayaran pengembangan
Singapura, 2025
Shipping Pte. Ltd. Shipping - 100,00 In the
Singapore, 2025
(MGS) transportation development
services stage
From Transformational Growth to Enduring Strength 141
Page 142
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Persentase
Total Aset
Kedudukan dan Tahun Kepemilikan
(Ribuan US$) Status Operasi
Nama Perusahaan Bidang Usaha Pendirian (%)
Total Assets Operational
Name of Company Line of Business Domicile and Year of Ownership
(Thousands of Status
Establishment Percentage
US$)
(%)
Kepemilikan melalui PT Chandra Investa Prima (CIP)
Ownership through PT Chandra Investa Prima (CIP)
Dalam tahap
Pergudangan dan
pengembangan
PT Chandra Daya penyimpanan
Jakarta, 2025 17.343 99,99 In the
Warehouse (CDW2) Warehousing and
development
storage
stage
Kepemilikan melalui PT Chandra Daya Warehouse (CDW2)
Ownership through PT Chandra Daya Warehouse (CDW2)
Dalam tahap
Pergudangan dan
pengembangan
PT Chandra Warehouse penyimpanan
Jakarta, 2025 18.587 99,99 In the
Cilegon (CWC) Warehousing and
development
storage
stage
Kepemilikan melalui PT Chandra Tirta Karian (CTK)
Ownership through PT Chandra Tirta Karian (CTK)
Dalam tahap
pengembangan
PT Wastewater Solution Pengolahan air
Jakarta, 2025 5.961 100,00 In the
Indonesia Water treatment
development
stage
Perusahaan Asosiasi*
Associated Entities*
Produksi karet Beroperasi
PT Synthetic Rubber sintetis sejak 2018
Cilegon, 2013 - 45,00
Indonesia (SRI) Artificial rubber Operating
manufacture since 2018
Industri
pengelolaan Beroperasi
PT Krakatau Tirta air sejak 1996
Cilegon, 1996 - 49,00
Industri (KTI) Water Operating
management since 1996
industry
Beroperasi
PT Krakatau Pembangkit listrik
sejak 2014
Posco Energy Electrical Cilegon, 2011 - 45,00
Operating
(KPE) generation
since 2014
Beroperasi
Jasa logistik sejak 2017
PT SCG Barito Logistics Jakarta - 51
Logistics Services Operating
since 2017
Jasa manajemen Beroperasi
Blue Horizon Ship angkutan laut Singapura, 2025 sejak 2025
- 60,00
Management Pte. Ltd. Ship management Singapore, 2025 Operating
services since 2025
*Data aset perusahaan asosiasi tidak ditampilkan mengingat laporan keuangan tidak dikonsolidasikan dalam laporan keuangan Perseroan.
*Asset data of the associate company is not presented as its financial statements are not consolidated in the Company’s financial statements.
142 From Transformational Growth to Enduring Strength
Page 143
Profil Perusahaan | Company Profile
Alamat Kantor Pusat, Entitas Anak, dan Pabrik
Head Office, Subsidiary, and Plant Addresses
Nama Kantor Alamat Kantor
Office Name Office Address
PT Chandra Asri Pacific Tbk
Wisma Barito Pacific
Tower A, Lantai 7 | 7 th Floor
Kantor Pusat Jl. Let. Jend. S. Parman Kav. 62-63 Jakarta 11410, Indonesia
Head Office T: (62-21) 530 7950
F: (62-21) 530 8930
W: www.chandra-asri.com
Site Office
Jl. Raya Anyer Km 123 Ciwandan Cilegon Banten 42447, Indonesia
Chandra Asri Plant, Ciwandan Site T: (62-254) 601 501
F: (62-254) 601 838/843
Desa Mangunreja Pulo Ampel
Serang Banten, 42456, Indonesia
Chandra Asri Plant, Pulo Ampel Site
T: (62-254) 575 0080
F: (62-254) 575 0085
Alamat Entitas Anak
Subsidiary Entities
Wisma Barito Pacific
Tower A Lantai 5
Jl. Let. Jend. S. Parman Kav. 62-63
PT Chandra Daya Investasi Tbk
Jakarta 11410, Indonesia
T: (62-21) 530 7950
F: (62-21) 530 8930
1 Kim Seng Promenade #09-07
Chandra Asri Trading Company Pte.
Great World City
Ltd.
Singapore 237994
Wisma Barito Pacific
Tower A, Lantai 7 | Floor 7
Jl. Letjen S. Parman Kav. 62-63
PT Chandra Asri Perkasa
Jakarta 11410, Indonesia
T: (62-21) 536 7950
F: (62-21) 530 8930
Wisma Barito Pacific Tower A, Lantai 7 | Floor 7
PT Synthetic Rubber Indonesia Jl. Let. Jend. S Parman Kav. 62-63
Jakarta 11410, Indonesia
Wisma Barito Pacific Tower A, Lantai 7 | Floor 7
PT Chandra Pelabuhan Nusantara Jl. Let. Jend. S Parman Kav. 62-63
Jakarta 11410, Indonesia
From Transformational Growth to Enduring Strength 143
Page 144
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk Kronologi Pencatatan Saham Share Listing Chronology Pada tanggal 25 Juli 1994, PT Tri Polyta Indonesia Tbk On 25 July 1994, PT Tri Polyta Indonesia Tbk (TPI) (TPI) melakukan penawaran umum atas 6.500.000 conducted a public offering of 6,500,000 American American Depository Shares (ADS) yang mewakili Depository Shares (ADS) representing 65,000,000 65.000.000 saham TPI kepada pemodal asing dan of TPI's hares to foreign investors. This was carried out dilaksanakan di luar Indonesia. Satu ADS mewakili outside Indonesia. One ADS represented 10 common 10 lembar saham biasa dengan nilai nominal sebesar shares with a nominal value of Rp1,000 per share and Rp1.000 per lembar saham dan ditawarkan dengan was offered at a price of US$21 per ADS. In connection harga US$21 per ADS. Sehubungan dengan penawaran with this ADS public offering, TPI granted option umum ADS tersebut, TPI memberikan hak opsi kepada rights to the underwriters which were fully exercised, para penjamin emisi, yang sepenuhnya telah digunakan, resulting in the total number of ADS being 7,475,000 sehingga seluruh jumlah ADS menjadi 7.475.000 (setara (or an equivalent to 74,750,000 shares). The ADS was dengan 74.750.000 lembar saham). ADS tersebut listed via the National Association of Securities Dealers tercatat di National Association of Securities Dealers Automated Quotation (NASDAQ). Automated Quotation (NASDAQ). Pada tanggal 14 Maret 1996, pencatatan ADS TPI On 14 March 1996, the listing of TPI’s ADS was transferred dipindahkan dari NASDAQ ke New York Stock Exchange from NASDAQ to the New York Stock Exchange (NYSE). (NYSE). Namun, sejak tanggal 23 Maret 2000, However, TPI stock trading on the NYSE has been perdagangan saham TPI di NYSE telah dihentikan. suspended since 23 March 2000. Pada tanggal 6 Mei 1996, para pemegang saham pendiri On 6 May 1996, TPI’s founding shareholders sold TPI menjual sebagian sahamnya dengan harga Rp2.840 some of their shares at a price of Rp2,840 per share per lembar saham kepada 400 karyawan. Penjualan to 400 employees. The sale of shares was based saham dilakukan berdasarkan harga ADS TPI di NYSE on the price of TPI’s ADS on the NYSE on 3 May 1996, pada tanggal 3 Mei 1996 sebesar US$12,125 (US$1 = which amounted to US$12,125 (US$1 = Rp2,343). Each Rp2.343). Setiap karyawan membeli paling sedikit employee purchased at least 500 shares, for a total of 500 lembar saham, dengan jumlah seluruhnya adalah 200,000 shares. 200.000 lembar saham. Selanjutnya, TPI memperoleh pernyataan efektif dari Furthermore, TPI obtained an effective statement Ketua Bapepam (sekarang Otoritas Jasa Keuangan) from the Chairman of Bapepam (Capital Market and dengan surat No. S-977/PM/1996 tanggal 14 Juni 1996 Financial Institutions Supervisory Agency now known sebagai perusahaan publik. TPI melakukan pencatatan as the Financial Services Authority) through Letter pada Bursa Efek Jakarta (sekarang Bursa Efek No. S-977/PM/1996 dated 14 June 1996, as a public Indonesia) atas seluruh saham yang telah ditempatkan Company. TPI listed all shares that had been issued dan disetor penuh, yakni sejumlah 257.500.000 lembar and fully paid, specifically, 257,500,000 shares with saham dengan nilai nominal Rp1.000 per lembar saham. a nominal value of Rp1,000 per share. However, stock Namun, perdagangan saham di Bursa Efek Jakarta ini trading on the Jakarta Stock Exchange was suspended dihentikan mulai tanggal 3 Februari 2003. on 3 February 2003. Pada tanggal 22 Mei 2008, TPI melakukan pencatatan On 22 May 2008, TPI relisted all shares that had been kembali (relisting) atas seluruh saham yang telah issued and fully paid up, totaling 728,401,000 shares ditempatkan dan disetor penuh sejumlah 728.401.000 with a nominal value of Rp1,000 per share on the lembar dengan nilai nominal Rp1.000 per lembar di Indonesia Stock Exchange. Bursa Efek Indonesia. 144 From Transformational Growth to Enduring Strength
Page 145
Profil Perusahaan | Company Profile
Dalam rangka mengintegrasikan dan memperkuat In order to integrate and strengthen its business, TPI
usahanya, TPI dan PT Chandra Asri (CA) melakukan and PT Chandra Asri (CA) officially merged into PT
penggabungan usaha (merger) menjadi PT Chandra Asri Chandra Asri Petrochemical Tbk on 1 January 2011, and
Petrochemical Tbk yang efektif pada tanggal 1 Januari which is now known as PT Chandra Asri Pacific Tbk (the
2011, yang kini namanya menjadi PT Chandra Asri Pacific Company). As a result, the number of the Company’s
Tbk (Perseroan). Dengan demikian, jumlah saham shares listed on the Indonesia Stock Exchange totaled
Perseroan yang tercatat pada Bursa Efek Indonesia 3,066,196,416 shares. Since then, the Company has
menjadi sebesar 3.066.196.416 saham. Sejak saat itu, been actively offering its shares to the public, as
Perseroan aktif melakukan penawaran umum saham explained below:
kepada publik, sebagaimana dijelaskan berikut ini:
Harga Harga Total Jumlah
Tanggal Perubahan Jumlah
Aksi Korporasi Penawaran Nominal Saham Beredar
Pelaksanaan Saham Bursa Saham
Corporate Offering Nominal Total
Implementation Changes in Total Stock Exchange
Action Price Price Outstanding
Date Shares
(Rp) (Rp) Shares
Bursa Efek
Penggabungan
1 Januari 2011 Indonesia
Usaha 1.000 3.066.196.417
1 January 2011 Indonesia Stock
Merger
Exchange
Penawaran
Umum Terbatas
I dengan
Bursa Efek
HMETD* (PUT I)
15 November 2013 Indonesia
Limited Public 220.766.142 6.750 1.000 3.286.962.558
15 November 2013 Indonesia Stock
Offering I with
Exchange
Preemptive
Rights (Rights
Issue I)
PUT II dengan
HMETD (PUT II) Bursa Efek
29 Agustus 2017 LPO II with Indonesia
279.741.494 18.000 1.000 3.566.704.052
29 August 2017 Preemptive Indonesia Stock
Rights (Rights Exchange
Issue II)
Pemecahan
Bursa Efek
Nilai Nominal
21 November 2017 Indonesia
Saham, rasio 1:5 14.266.816.208 200 17.833.520.260
21 November 2017 Indonesia Stock
Stock Split,
Exchange
ratio 1:5
PUT III dengan
HMETD (PUT III) Bursa Efek
3 September 2021 LPO III with Indonesia
3.794.366.013 4.082 200 21.627.886.273
3 September 2021 Preemptive Indonesia Stock
Rights (Rights Exchange
Issue III)
Pemecahan
Bursa Efek
Nilai Nominal
23 Agustus 2022 Indonesia
Saham, rasio 1:4 64.883.658.819 50 86.511.545.092
23 August 2022 Indonesia Stock
Stock Split,
Exchange
ratio 1:4
*HMETD: Hak Memesan Efek Terlebih Dahulu | Preemptive Rights
From Transformational Growth to Enduring Strength 145
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Kronologi Pencatatan Efek Lainnya
Chronology of Other Securities Listings
Informasi mengenai obligasi Perseroan yang Information in regards to Company bonds that have not
belum jatuh tempo pada 31 Desember 2025 adalah yet matured on 31 December 2025, is as follows:
sebagai berikut:
Tingkat
Peringkat Peringkat
Kupon Tanggal
Tahun Awal Akhir
Nilai Emisi p.a. Jatuh
Penerbitan Nama Obligasi Obligasi Obligasi
Total Issuance Rate Tempo
Issuance Name of Bonds Initial Latest
(Rp) Coupon Maturity
Year Bonds Bonds
per annum Date
Rating Rating
(%)
Obligasi Berkelanjutan III
Chandra Asri Petrochemical 26 Agustus
Tahap I Tahun 2020-Seri C 2027 idAA- idAA-
2020 113.500.000.000 9,20
Shelf Registration Bond III 26 August (Pefindo) (Pefindo)
Chandra Asri Petrochemical 2027
Phase I Year 2020-Series C
Obligasi Berkelanjutan III
Chandra Asri Petrochemical 15 April
Tahap III Tahun 2021-Seri B 2026 idAA- idAA-
2021 587.950.000.000 8,50
Shelf Registration Bond III 15 April (Pefindo) (Pefindo)
Chandra Asri Petrochemical 2026
Phase III Year 2021-Series B
Obligasi Berkelanjutan III
Chandra Asri Petrochemical 15 April
Tahap III Tahun 2021-Seri C 2028 idAA- idAA-
2021 362.050.000.000 9,00
Shelf Registration Bond III 15 April (Pefindo) (Pefindo)
Chandra Asri Petrochemical 2028
Phase III Year 2021-Series C
Obligasi Berkelanjutan III
Chandra Asri Petrochemical 29 Oktober
Tahap IV Tahun 2021-Seri A 2026 idAA- idAA-
2021 266.950.000.000 7,20
Shelf Registration Bond III 29 October (Pefindo) (Pefindo)
Chandra Asri Petrochemical 2026
Phase IV Year 2021-Series A
Obligasi Berkelanjutan III
Chandra Asri Petrochemical 29 Oktober
Tahap IV Tahun 2021-Seri B 2028 idAA- idAA-
2021 581.500.000.000 8,20
Shelf Registration Bond III 29 October (Pefindo) (Pefindo)
Chandra Asri Petrochemical 2028
Phase IV Year 2021-Series B
Obligasi Berkelanjutan III
Chandra Asri Petrochemical 29 Oktober
Tahap IV Tahun 2021-Seri C 2031 idAA- idAA-
2021 151.550.000.000 9,00
Shelf Registration Bond III 29 October (Pefindo) (Pefindo)
Chandra Asri Petrochemical 2031
Phase IV Year 2021-Series C
Obligasi Berkelanjutan III
Chandra Asri Petrochemical 8 Maret
Tahap V Tahun 2022-Seri A 2027 idAA- idAA-
2022 860.000.000.000 7,20
Shelf Registration Bond III 8 March (Pefindo) (Pefindo)
Chandra Asri Petrochemical 2027
Phase V Year 2021-Series A
146 From Transformational Growth to Enduring Strength
Page 147
Profil Perusahaan | Company Profile
Tingkat
Peringkat Peringkat
Kupon Tanggal
Tahun Awal Akhir
Nilai Emisi p.a. Jatuh
Penerbitan Nama Obligasi Obligasi Obligasi
Total Issuance Rate Tempo
Issuance Name of Bonds Initial Latest
(Rp) Coupon Maturity
Year Bonds Bonds
per annum Date
Rating Rating
(%)
Obligasi Berkelanjutan III
Chandra Asri Petrochemical 8 Maret
Tahap V Tahun 2022-Seri B 2029 idAA- idAA-
2022 300.000.000.000 8,10
Shelf Registration Bond III 8 March (Pefindo) (Pefindo)
Chandra Asri Petrochemical 2029
Phase V Year 2022-Series B
Obligasi Berkelanjutan III
Chandra Asri Petrochemical 8 Maret
Tahap V Tahun 2022-Seri C 2032 idAA- idAA-
2022 240.000.000.000 8,80
Shelf Registration Bond III 8 March (Pefindo) (Pefindo)
Chandra Asri Petrochemical 2032
Phase V Year 2022-Series C
Obligasi Berkelanjutan IV
Chandra Asri Petrochemical 9 Agustus
Tahap I Tahun 2022-Seri A 2027 idAA- idAA-
2022 1.426.450.000.000 8,00
Shelf Registration Bond IV 9 August (Pefindo) (Pefindo)
Chandra Asri Petrochemical 2027
Phase I Year 2022-Series A
Obligasi Berkelanjutan IV
Chandra Asri Petrochemical 9 Agustus
Tahap I Tahun 2022-Seri B 2029 idAA- idAA-
2022 347.000.000.000 8,60
Shelf Registration Bond IV 9 August (Pefindo) (Pefindo)
Chandra Asri Petrochemical 2029
Phase I Year 2022-Series B
Obligasi Berkelanjutan IV
Chandra Asri Petrochemical 9 Agustus
Tahap I Tahun 2022-Seri C 2032 idAA- idAA-
2022 226.550.000.000 9,30
Shelf Registration Bond IV 9 August (Pefindo) (Pefindo)
Chandra Asri Petrochemical 2032
Phase I Year 2022-Series C
Obligasi Berkelanjutan IV
Chandra Asri Petrochemical 28 Februari
Tahap II Tahun 2023-Seri A 2028 idAA- idAA-
2023 1.022.650.000.000 8,40
Shelf Registration Bond IV 28 February (Pefindo) (Pefindo)
Chandra Asri Petrochemical 2028
Phase II Year 2023-Series A
Obligasi Berkelanjutan IV
Chandra Asri Petrochemical 28 Februari
Tahap II Tahun 2023-Seri B 2030 idAA- idAA-
2023 227.350.000.000 8,90
Shelf Registration Bond IV 28 February (Pefindo) (Pefindo)
Chandra Asri Petrochemical 2030
Phase II Year 2023-Series B
Obligasi Berkelanjutan IV 27
Chandra Asri Petrochemical September
Tahap III Tahun 2023-Seri A 2026 idAA- idAA-
2023 361.480.000.000 7,00
Shelf Registration Bond IV 27 (Pefindo) (Pefindo)
Chandra Asri Petrochemical September
Phase III Year 2023-Series A 2026
Obligasi Berkelanjutan IV 27
Chandra Asri Petrochemical September
Tahap III Tahun 2023-Seri B 2028 idAA- idAA-
2023 534.760.000.000 7,50
Shelf Registration Bond IV 27 (Pefindo) (Pefindo)
Chandra Asri Petrochemical September
Phase III Year 2023-Series B 2028
From Transformational Growth to Enduring Strength 147
Page 148
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Tingkat
Peringkat Peringkat
Kupon Tanggal
Tahun Awal Akhir
Nilai Emisi p.a. Jatuh
Penerbitan Nama Obligasi Obligasi Obligasi
Total Issuance Rate Tempo
Issuance Name of Bonds Initial Latest
(Rp) Coupon Maturity
Year Bonds Bonds
per annum Date
Rating Rating
(%)
Obligasi Berkelanjutan IV 27
Chandra Asri Petrochemical September
Tahap III Tahun 2023-Seri C 2030 idAA- idAA-
2023 103.760.000.000 8,0
Shelf Registration Bond IV 27 (Pefindo) (Pefindo)
Chandra Asri Petrochemical September
Phase III Year 2023-Series C 2030
Obligasi Berkelanjutan IV
Chandra Asri Pacific Tahap IV 1 Maret
Tahun 2024-Seri A 2027 idAA- idAA-
2024 542.375.000.000 7,95
Shelf Registration Bond IV 1 March (Pefindo) (Pefindo)
Chandra Asri Pacific Phase IV 2027
Year 2024-Series A
Obligasi Berkelanjutan IV
Chandra Asri Pacific Tahap IV 1 Maret
Tahun 2024-Seri B 2029 idAA- idAA-
2024 416.800.000.000 8,25
Shelf Registration Bond IV 1 March (Pefindo) (Pefindo)
Chandra Asri Pacific Phase IV 2029
Year 2024-Series B
Obligasi Berkelanjutan IV
Chandra Asri Pacific Tahap IV 1 Maret
Tahun 2024-Seri C 2031 idAA- idAA-
2024 540.825.000.000 8,75
Shelf Registration Bond IV 1 March (Pefindo) (Pefindo)
Chandra Asri Pacific Phase IV 2031
Year 2024-Series C
Obligasi Berkelanjutan V
Chandra Asri Pacific Tahap I 13 Januari
Tahun 2025 - Seri A 2029 idAA- idAA-
2025 150.000.000.000 6,50
Shelf Registration Bond V 13 January (Pefindo) (Pefindo)
Chandra Asri Pacific Phase I Year 2029
2025-Series A
Obligasi Berkelanjutan V
Chandra Asri Pacific Tahap I 13 Januari
Tahun 2025 - Seri B 2031 idAA- idAA-
2025 350.000.000.000 7,00
Shelf Registration Bond V 13 January (Pefindo) (Pefindo)
Chandra Asri Pacific Phase I Year 2031
2025-Series B
Obligasi Berkelanjutan V
Chandra Asri Pacific Tahap I 13 Januari
Tahun 2025 - Seri C 2033 idAA- idAA-
2025 1.000.000.000.000 7,50
Shelf Registration Bond V 13 January (Pefindo) (Pefindo)
Chandra Asri Pacific Phase I Year 2033
2025-Series C
148 From Transformational Growth to Enduring Strength
Page 149
Profil Perusahaan | Company Profile
Kantor Akuntan Publik
Public Accountant Office
Liana Ramon Xenia & Rekan
The Plaza Office Tower Lantai 32 | Floor 32
Alamat
Jl. M. H. Thamrin Kav. 28-30
Address
Jakarta Pusat 10350
Periode Penugasan Desember 2025
Assignment Period December 2025
Jasa yang Diberikan
Services Provided
Audit Laporan Keuangan Perusahaan Konsolidasian Perseroan Selama Tahun 2025
Audit
Audit of the Company's Consolidated Financial Statements during The Year 2025
Jasa asurans (assurance service) atas aksi korporasi Perseroan dan jasa non-audit lainnya
selama tahun 2025
Non-Audit
Assurance services for the Company's corporate actions and other non-audit services
during the year 2025
Biaya
Service Fee
Audit Rp38.645.000.000,00
Non-Audit Rp5.843.000.000,00
Lembaga Profesi Penunjang
Supporting Professional Institutions
Biro Administrasi Efek Perusahaan Pemeringkat
Securities Administration Bureau Rating Agency
PT Pemeringkat Efek Indonesia (PEFINDO)
PT Raya Saham Registra
Equity Tower Lantai 30 | Floor 30
Gedung Plaza Sentral Lantai 2 | Floor 2
Sudirman Central Business District, Lot. 9
Jl. Jend. Sudirman Kav. 47-48, Jakarta 12930
Jl. Jend. Sudirman Kav. 52-53, Jakarta 12190
T: (62-21) 252 5666
T: (62-21) 509 68469
F: (62-21) 252 5028
F: (62-21) 509 68468
Wali Amanat Konsultan Hukum
Trustee Legal Consultant
Assegaf Hamzah & Partner
PT Bank Tabungan Negara (Persero) Tbk
Capital Plaza, Level 36 & 37
Menara 2 BTN
Jl. Jend. Gatot Subroto Kav. 18, RT. 6/RW. 1 Kuningan Barat,
Jl. H.R. Rasuna Said No.1
Mampang Prapatan Jakarta Selatan, 12710
Jakarta Pusat 12980
T: (62-21) 2555 7800
T: (62-21) 509 31835
F: (62-21) 2555 7899
Notaris
Notary
Jose Dima Satria, S.H., M.Kn R.M. Dendy Soebangil, S.H., M.Kn.
Jalan Madrasah Gedung Masterindo
Komplek Taman Gandaria Kav. 11A Jl. Terogong Raya No. 10OB, Kelurahan Cilandak Barat,
Kelurahan Gandaria Selatan, Kecamatan Cilandak Kecamatan Cilandak
Jakarta Selatan, 12420 Jakarta Selatan, 12430
T: (62-21) 291 25 500 T: (62-21) 22760975
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Akses Informasi
Information Access
Pemegang saham serta para pemangku kepentingan Shareholders and other stakeholders can access
lainnya dapat mengakses informasi terkait dengan information related to the Company’s performance and
perkembangan kinerja dan usaha Perseroan, antara business developments through:
lain melalui:
Sekretaris Perusahaan Corporate Secretary of
PT Chandra Asri Pacific Tbk PT Chandra Asri Pacific Tbk
Erri Dewi Riani Erri Dewi Riani
Wisma Barito Pacific Tower A, Lantai 7 Wisma Barito Pacific Tower A, 7 th Floor
Jl. Let. Jend. S. Parman Kav. 62-63 Jl. Let. Jend. S. Parman Kav. 62-63
Jakarta 11410, Indonesia Jakarta 11410, Indonesia
T: (62-21) 530 7950 T: (62-21) 530 7950
F: (62-21) 530 8930 F: (62-21) 530 8930
WEBSITE PERUSAHAAN CORPORATE WEBSITE
Alamat website Perseroan adalah www.chandra-asri. The Company’s website address is www.chandra-asri.
com. Seluruh informasi yang disajikan telah mengacu com. All information presented on this website uses
pada Peraturan Otoritas Jasa Keuangan (OJK) No. Financial Services Authority (OJK) Regulation No. 8/
8/POJK.04/2015 tentang Situs Web Emiten atau POJK.04/2015 concerning Issuer or Public Company
Perusahaan Publik, yang rinciannya disajikan dalam Websites as a reference. Details of this information are
tabel di bawah ini: presented in the table below:
Informasi
Link
Information
Informasi Umum
General Information
Nama, alamat dan kontak kantor pusat/
perwakilan
https://chandra-asri.com/id
Name, address, and contact information
for the head/representative office
Riwayat singkat perusahaan
https://chandra-asri.com/id/about/who-we-are
Brief history of the Company
Struktur organisasi https://chandra-asri.com/id/about/management-and-
Organizational structure structure?management_type=direksi
Struktur kepemilikan https://chandra-asri.com/id/about/management-and-
Ownership structure structure?management_type=direksi&tab=structure
Nama entitas anak, perusahaan asosiasi,
dan ventura bersama https://chandra-asri.com/id/about/management-and-
Names of subsidiaries, associates, and structure?management_type=direksi&tab=structure
joint ventures
150 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile
Informasi
Link
Information
Struktur Grup https://chandra-asri.com/id/about/management-and-
Group structure structure?management_type=direksi&tab=structure
Profil Direksi, Dewan Komisaris, Komite dan https://chandra-asri.com/id/about/management-and-
Sekretaris Perusahaan structure?management_type=direksi&tab=management
Profiles of the Board of Directors, Board
of Commissioners, Committees, and https://chandra-asri.com/id/governance
Corporate Secretary
Nama dan alamat: Akuntan publik,
pemeringkat efek, wali amanat, biro
administrasi efek, dokumen Anggaran
Dasar
https://chandra-asri.com/id/investor
Names and addresses: Public accountant,
rating of securities, trustee, securities
administration bureau, Articles of
Association documents
Informasi bagi Investor
Information for Investors
Prospektus penawaran umum
https://chandra-asri.com/id/investor/publication?category_id=16&page=1
Public offering prospectus
Laporan Tahunan (5 tahun)
https://chandra-asri.com/id/investor/reports
Annual Report (5 years)
Laporan Keuangan
https://chandra-asri.com/id/investor/reports?category_id=4
Financial Statements
Informasi Rapat Umum Pemegang Saham
(RUPS) paling kurang meliputi bahan mata
acara yang dibahas dalam RUPS, ringkasan
risalah RUPS, dan informasi tanggal
penting yaitu tanggal pengumuman RUPS,
tanggal pemanggilan RUPS, tanggal RUPS,
tanggal ringkasan risalah RUPS diumumkan.
Information on the General Meetings
of Shareholders (GMS), which at least https://chandra-asri.com/id/investor/publication?category_id=9&page=1
includes the agenda items discussed at
the GMSes, a summary of the minutes
of the GMSes, and information on
important dates, specifically, the date of
announcements for the GMSes, the date
of GMS invitations, the date of the GMSes,
and the date of summaries for the minutes
of the GMSes.
Ikhtisar Saham
https://chandra-asri.com/id/investor/stocks-and-bonds
Share Highlights
Informasi Obligasi
https://chandra-asri.com/id/investor/stocks-and-bonds
Bonds Highlights
Informasi Dividen
https://chandra-asri.com/id/investor/stocks-and-bonds
Dividend Information
Informasi Aksi Korporasi
https://chandra-asri.com/id/investor/publication?category_id=8&page=1
Corporate Action Information
Informasi Fakta Material
https://chandra-asri.com/id/investor/publication?category_id=8&page=1
Material Facts Information
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Informasi
Link
Information
Informasi Tata Kelola Perusahaan
Corporate Governance Information
Piagam/Charter Dewan Komisaris, Direksi,
https://chandra-asri.com/id/about/management-and-
Komite-komite, dan Unit Audit Internal
structure?management_type=direksi
Charters of the Board of Commissioners,
Board of Directors, Committees, and
https://chandra-asri.com/id/governance
Internal Audit Unit
Pengangkatan/Pemberhentian atau
kekosongan Sekretaris Perusahaan serta
informasi pendukungnya
https://chandra-asri.com/governance
Appointment/Dismissal, or vacancy of
the Corporate Secretary and supporting
information
Piagam Unit Audit Internal
https://chandra-asri.com/id/governance
Internal Audit Charter
Isi Kode Etik
https://chandra-asri.com/id/governance
Contents of the Code of Conduct
Pedoman kerja komite
https://chandra-asri.com/id/governance
Committee guidelines
Pengangkatan dan pemberhentian Komite
Audit
https://chandra-asri.com/id/governance
Audit Committee appointment and
dismissal
Uraian Prosedur Nominasi dan Remunerasi,
apabila tidak dibentuk Komite Nominasi
dan Remunerasi
Nomination and Remuneration procedure https://chandra-asri.com/id/governance
description, in the event that a Nomination
and Remuneration Committee has not
been established
Kebijakan Manajemen Risiko
https://chandra-asri.com/id/governance
Risk Management Policy
Informasi Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility Information
Lingkungan Hidup
https://chandra-asri.com/id/sustainability/environment
Environment
Praktik ketenagakerjaan, kesehatan, dan
keselamatan kerja https://chandra-asri.com/id/sustainability/social
Employment, health, and safety practices
Pengembangan Sosial dan
Kemasyarakatan https://chandra-asri.com/id/sustainability/social
Social and Community Development
Tanggung Jawab Produk dan/atau Layanan
serta Informasi Pendukungnya
https://chandra-asri.com/id/sustainability/social
Product and/or Service Responsibilities
and Supporting Information
152 From Transformational Growth to Enduring Strength
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Profil Perusahaan | Company Profile From Transformational Growth to Enduring Strength 153
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Analisis dan 04
Pembahasan
Manajemen
Management Analysis
and Discussion
Lini bisnis Chandra Asri Group yang semakin
terdiversifikasi membuat kinerja operasional dan
keuangan Perseroan semakin kuat untuk menghadapi
beragam tantangan eksternal serta mendukung
pertumbuhan bisnis yang berkelanjutan.
Chandra Asri Group's increasingly diversified business
lines have strengthened the Company's operational and
financial performance to face various external challenges
and support sustainable business growth.
154 From Transformational Growth to Enduring Strength
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Analisis dan Pembahasan Manajemen | Management Analysis and Discussion
From Transformational Growth to Enduring Strength 155
Page 156
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk Tinjauan Ekonomi dan Industri Economic and Industrial Overview Bank Dunia berpandangan bahwa tahun 2025 The World Bank views 2025 as a highly dynamic merupakan tahun yang sangat dinamis bagi year for the global economy. Shifts in economic perekonomian global. Perubahan pada situasi conditions began in April 2025, when the United States perekonomian terjadi mulai April 2025, ketika Amerika implemented a reciprocal tariff policy. According to the Serikat menetapkan kebijakan tarif resiprokal. Menurut World Bank’s publication released on 2 December 2025, publikasi Bank Dunia yang diterbitkan pada 2 Desember the tariff increases led to heightened trade tensions 2025, kebijakan kenaikan tarif tersebut telah memicu ketegangan perdagangan. Kondisi ini sejalan dengan analisis yang telah dituangkan This development is consistent with the World Bank’s oleh Bank Dunia dalam “Global Economic Prospects” analysis presented in the June 2025 edition of "Global edisi Juni 2025. Menurut dokumen tersebut, hambatan Economic Prospects". The report indicates that trade perdagangan itu diperkirakan memberikan tekanan barriers are expected to exert pressure on the economy, terhadap perekonomian, sehingga menimbulkan creating uncertainty driven by escalating tensions in ketidakpastian akibat meningkatnya ketegangan international trade relations. dalam hubungan perdagangan antarnegara. Kemajuan negosiasi yang dilakukan oleh banyak negara Progress in bilateral and regional negotiations among secara bilateral maupun regional telah membantu various countries has helped stabilize business menstabilkan sentimen bisnis dan mengurangi sentiment and alleviate concerns over a potential kekhawatiran terjadinya kontraksi perdagangan. Selain contraction in trade. In addition, global supply chains itu, rantai pasok perdagangan juga secara bertahap have gradually adapted to evolving trade conditions. mampu menyesuaikan dengan kondisi perdagangan yang berkembang. Tekanan lain terhadap perekonomian global juga Further pressure on the global economy was didorong oleh turunnya harga minyak jenis Brent driven by a decline in Brent crude oil prices, which yang mencapai sekitar 12% pada awal tahun. Situasi fell by approximately 12% at the beginning of the ini menggambarkan pasokan yang melimpah akibat year. This situation reflects abundant supply amid lesunya permintaan. weakened demand. 156 From Transformational Growth to Enduring Strength
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Analisis dan Pembahasan Manajemen | Management Analysis and Discussion
Bank Dunia melalui pernyataan resminya yang berjudul In its official statement titled “Global Economy Shows
“Global Economy Shows Resilience Amid Historic Resilience Amid Historic Trade, Policy Uncertainty",
Trade, Policy Uncertainty” menilai bahwa perekonomian the World Bank assessed that the global economy
global ternyata memiliki ketahanan yang sangat baik has demonstrated strong resilience in navigating
dalam menghadapi situasi yang berkembang. Di tengah ongoing developments. Despite the highly dynamic
situasi yang sangat dinamis, pertumbuhan ekonomi environment, global economic growth is projected to
global diperkirakan mampu menyentuh 2,7%, walaupun reach 2.7%, albeit slightly moderating from 2.8% in the
sedikit melambat dibandingkan tahun sebelumnya previous year.
yang mencapai 2,8%.
Tekanan terhadap perekonomian global turut The pressures on the global economy have also affected
berpengaruh pada harga-harga komoditas. Pada commodity prices. In 2025, according to the October
tahun 2025, menurut publikasi “Commodity Markets 2025 edition of the World Bank’s Commodity Markets
Outlook” edisi Oktober 2025 yang dikeluarkan oleh Outlook, commodity trade faced several challenges,
Bank Dunia, ada sejumlah tantangan yang dihadapi ranging from trade restrictions and economic
oleh perdagangan komoditas. Mulai dari pembatasan uncertainty to adverse weather conditions.
perdagangan, ketidakpastian ekonomi, hingga
perubahan cuaca.
Lembaga tersebut mengungkapkan, penurunan harga The institution noted that declining energy prices have
energi telah menyeret indeks harga komoditas secara weighed on the overall commodity price index. World
keseluruhan. Data Bank Dunia memaparkan, indeks Bank data show that the energy price index—covering
harga energi yang mencakup minyak, gas alam, batu oil, natural gas, and coal—stood at 86.6 in September
bara berada pada level 86,6 pada September 2025; 2025, marking its lowest level since January 2024.
ini merupakan posisi terendah sejak Januari 2024. Consequently, the overall commodity price index fell
Akibatnya, indeks harga komoditas berada di bawah below 100, indicating contraction from March through
level 100 atau mengalami kontraksi sejak Maret hingga September 2025.
September 2025.
Khusus untuk tekanan terhadap harga minyak, Bank With respect to oil price pressures, the World Bank
Dunia menyampaikan, hal itu terjadi karena kelebihan indicated that these were driven by excess supply in
pasokan di pasar di tengah perlambatan perekonomian the market amid a slowdown in the global economy.
global. Bahkan permintaan Tiongkok sebagai Demand from China, a major crude oil consumer, also
konsumen utama minyak mentah mengalami penurunan declined significantly, falling well below normal levels
signifikan; jauh di bawah kondisi normal seperti periode observed during the 2015–2019 period.
2015-2019.
Dalam situasi yang masih dinamis di tingkat global, Amid continued global volatility, Indonesia’s economy
perekonomian Indonesia tetap menunjukkan daya has maintained strong resilience, with performance
tahannya yang sangat baik; bahkan kinerjanya lebih surpassing that of the previous year.
baik dibandingkan tahun sebelumnya.
Badan Pusat Statistik (BPS) mengungkap bahwa Produk Statistics Indonesia (BPS) reported that Indonesia’s
Domestik Bruto (PDB) Indonesia pada tahun 2025 Gross Domestic Product (GDP) grew by 5.11% year-on-
tumbuh 5,11% secara tahunan atau year on year (yoy). year (yoy) in 2025, compared to approximately 5.03%
Sementara tahun sebelumnya tumbuh sekitar 5,03%. in the prior year.
Dari sisi lapangan usaha, sektor yang tumbuh paling By sector, the highest growth in 2025 was recorded in
tinggi pada tahun 2025 adalah lapangan usaha jasa the other services category, which expanded by 9.93%
lainnya, yaitu mencapai 9,93% (yoy). Sedangkan (yoy). Meanwhile, the manufacturing sector—including
sektor industri pengolahan, yang di dalamnya termasuk the petrochemical industry—grew by 5.30% (yoy),
industri petrokimia, menurut data BPS, tumbuh 5,30% according to BPS data. In addition, the transportation
(yoy). Selain itu, sektor transportasi dan pergudangan and warehousing sector recorded the second-highest
tumbuh terbesar kedua yaitu sebesar 8,78% (yoy). growth at 8.78% (yoy).
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Tinjauan Operasional per Segmen Usaha
Operational Overview per Business Segment
Tinjauan operasional per segmen usaha Perseroan The Company’s operational review by business
disesuaikan dengan Laporan Keuangan yang telah segment is aligned with the Financial Statements
diaudit oleh Liana Ramon Xenia & Rekan. Rinciannya audited by Liana Ramon Xenia & Rekan. The details are
diuraikan di bawah ini. presented below.
SEGMEN SOLUSI ENERGI ENERGY SOLUTIONS SEGMENT
Segmen solusi energi Perseroan dikelola oleh Aster The Company’s energy solutions segment is managed
Chemicals and Energy Pte. Ltd. (ACE) di Singapura. by Aster Chemicals and Energy Pte. Ltd. (ACE) in
Chandra Asri Group bersama Glencore Asian Holdings Singapore. Chandra Asri Group, together with Glencore
Pte. Ltd., anak usaha Glencore, menuntaskan akuisisi Asian Holdings Pte. Ltd., a subsidiary of Glencore,
anak usaha tersebut pada tahun 2025. Selain itu, completed the acquisition of the entity in 2025. In
segmen ini juga dijalankan melalui stasiun pengisian addition, this segment is also operated through fuel
bahan bakar di Indonesia yang dimiliki oleh entitas filling stations in Indonesia owned by the Company’s
anak Perseroan, PT Krakatau Sarana Energi (KSE). subsidiary, PT Krakatau Sarana Energi (KSE).
Hingga akhir tahun 2025, aset energi dan kimia As of the end of 2025, the Company’s energy and
Perseroan di Singapura terdiri dari kilang dengan chemical assets in Singapore comprised a refinery
kapasitas pengolahan 237.000 barel per hari minyak with a processing capacity of 237,000 barrels of
mentah atau setara dengan 8,5 MTPA, Ethylene Cracker crude oil per day, equivalent to 8.5 MTPA, an Ethylene
berkapasitas 1,1 juta MTPA, dan aset-aset kimia hilir Cracker with a capacity of 1.1 million MTPA, and other
lainnya. Pada tahun 2025, volume produksi segmen downstream chemical assets. In 2025, production
energi mencapai 7,3 MTPA. volume in the energy segment reached 7.3 MTPA.
Kinerja Penjualan Sales Performance
Pada tahun 2025, hasil penjualan dari bisnis energi In 2025, revenue from the energy business reached
mencapai US$3.663 juta. Sebagian besar segmen US$3,663 million. Most of these business segments
usaha ini dikonsolidasikan mulai tahun 2025, sehingga are consolidated as of 2025, meaning there is no
tidak terdapat perbandingan dengan tahun 2024. comparison with 2024.
(dalam ribuan US$, kecuali dinyatakan lain) | (in thousands of US$, unless stated otherwise)
Uraian Perubahan (%)
2025 2024
Description Changes (%)
Pendapatan Eksternal
3.663.424 11.418 31.984,64
External Revenue
Pendapatan Antarsegmen
589.316 - -
Revenue between Segments
Jumlah
4.252.740 11.418 31.984,64
Total
SEGMEN SOLUSI KIMIA CHEMICAL SOLUTIONS SEGMENT
Hingga akhir tahun 2025, Perseroan mengoperasikan As of the end of 2025, the Company operates
kompleks petrokimia terintegrasi yang berlokasi di an integrated petrochemical complex located in
Ciwandan, Cilegon, Provinsi Banten. Perseroan melalui Ciwandan, Cilegon, Banten Province. Through its
158 From Transformational Growth to Enduring Strength
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Analisis dan Pembahasan Manajemen | Management Analysis and Discussion
entitas anak juga mengoperasikan kompleks petrokimia subsidiaries, the Company also operates integrated
terintegrasi yang berlokasi di Pulau Bukom dan Jurong, petrochemical complexes located on Bukom and
Singapura. Kedua kompleks petrokimia tersebut Jurong Island, Singapore. These petrochemical
memiliki kapasitas Ethylene Cracking Complex sebesar complexes have a combined Ethylene Cracking
2 MTPA dan produk lainnya sebesar 2,5 MTPA. Selain Complex with a capacity of 2 MTPA and other products
itu kompleks tersebut memiliki kemampuan untuk totaling 2.5 MTPA. In addition, the complexes have the
memproduksi downstream chemical product hingga capability to produce downstream chemical products
4,7 MTPA. of up to 4.7 MTPA.
Lokasi strategis kompleks petrokimia terintegrasi The strategic locations of the Company’s integrated
Perseroan menyediakan akses yang mudah ke petrochemical complexes provide convenient
pelanggan utama di dalam negeri dan luar negeri. Rantai access to key customers both domestically and
pasok menuju pelanggan terhubung langsung dengan internationally. The supply chain to customers is
fasilitas produksi di Cilegon dan Singapura, termasuk directly connected to production facilities in Cilegon
melalui jaringan pipa yang mengalirkan produk and Singapore, including through pipeline networks
langsung ke sejumlah pelanggan utama. Kompleks that deliver products directly to several key customers.
petrokimia Perseroan juga didukung oleh fasilitas The Company’s petrochemical complexes are also
terintegrasi, termasuk jaringan pipa, generator listrik, supported by integrated facilities, including pipeline
boiler, instalasi pengolahan air, tangki penyimpanan, networks, power generators, boilers, water treatment
dan dermaga. plants, storage tanks, and jetty facilities.
Perseroan juga memiliki pabrik Styrene Monomer, The Company also operates a Styrene Monomer plant—
yang merupakan satu-satunya di Indonesia. Pabrik ini the only such facility in Indonesia. The plant is located
berlokasi di Pulo Ampel, Serang, Banten, sekitar 40 in Pulo Ampel, Serang, Banten, approximately 40
kilometer dari kompleks petrokimia di Cilegon. kilometers from the petrochemical complex in Cilegon.
Realisasi Produksi Production Realization
Pada tahun buku 2025, kompleks petrokimia Perseroan In fiscal year 2025, the Company’s petrochemical
mencatatkan total produksi sebesar 3,8 MTPA produk complexes recorded total chemical production of
kimia, meningkat sebesar 52% dibandingkan dengan 3.8 MTPA, representing a 52% increase compared
realisasi produksi tahun 2024. Peningkatan tersebut to 2024. This growth reflects optimized production
mencerminkan optimalisasi kapasitas produksi pasca capacity following the following the Turnaround
pelaksanaan Turnaround Maintenance (TAM) di fasilitas Maintenance (TAM) in the petrochemical facilities
petrokimia di Cilegon pada tahun 2024 serta kontribusi in Cilegon conducted in 2024, as well as additional
tambahan produksi yang berasal dari entitas hasil production contributions from newly acquired entities.
akuisisi Perseroan. Hal ini memperkuat posisi Perseroan This achievement reinforces the Company’s position
dalam menjaga keandalan operasional dan mendukung in maintaining operational reliability and supporting its
strategi pertumbuhan berkelanjutan. sustainable growth strategy.
Kinerja Penjualan Sales Performance
Total volume penjualan produk kimia Chandra Asri Total sales volume of Chandra Asri Group’s chemical
Group tahun 2025 mencapai 4.324 KT, meningkat products in 2025 reached 4,324 KT, an increase of
sebesar 183% dibandingkan tahun 2024 yang sebesar 183% compared to 1,527 KT in 2024. This growth was
1.527 KT. Peningkatan ini terutama didorong oleh primarily driven by additional contributions from
kontribusi tambahan dari entitas anak yang baru newly acquired subsidiaries during the fiscal year
diakuisisi Perseroan pada tahun buku 2025, sehingga 2025, thereby expanding the Company’s production
memperluas kapasitas produksi dan portofolio capacity and diversifying its product portfolio.
diversifikasi produk yang dimiliki oleh Perseroan.
Selain pertumbuhan melalui akuisisi entitas anak, In addition to growth through acquisitions, the
Perseroan juga mencatat peningkatan kinerja Company also recorded improved operational
operasional hasil dari optimalisasi pabrik dari performance resulting from plant optimization
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
aktivitas TAM yang dilakukan pada tahun sebelumnya. following the TAM activities carried out in the
Peningkatan volume penjualan juga diakibatkan oleh previous year. The increase in sales volume was
adanya integrasi supply chain pasca akuisisi, baik di further supported by post-acquisition supply chain
pasar domestik maupun ekspor. integration, both in domestic and export markets.
Realisasi Penjualan
Sales Realization
(dalam ribuan US$, kecuali dinyatakan lain) | (in thousands of US$, unless stated otherwise)
Uraian Perubahan (%)
2025 2024
Description Changes (%)
Pendapatan Eksternal
3.235.392 1.684.451 92,07
External Revenue
Pendapatan Antarsegmen
2.374.445 378.646 527,09
Revenue between Segments
Jumlah
5.609.837 2.063.097 171,91
Total
SEGMEN SOLUSI INFRASTRUKTUR INFRASTRUCTURE SOLUTIONS SEGMENT
Penyewaan Tangki dan Dermaga Tank and Jetty Leasing
Segmen usaha penyewaan tangki dan dermaga The tank and jetty leasing business segment is managed
dikelola oleh PT Chandra Pelabuhan Nusantara (CPN) by PT Chandra Pelabuhan Nusantara (CPN) and PT
& PT Redeco Petrolin Utama (RPU), anak perusahaan Redeco Petrolin Utama (RPU), subsidiaries established
yang didirikan sebagai bagian dari ekspansi bisnis as part of Chandra Asri Group’s infrastructure business
infrastruktur Chandra Asri Group. CPN, yang memiliki expansion. CPN, strategically located in the Sunda
lokasi strategis di Selat Sunda, menjadi penghubung Strait, serves as a key gateway connecting the Java
penting yang menghubungkan Laut Jawa, Laut Cina Sea, the South China Sea, and the Indian Ocean.
Selatan, dan Samudera Hindia.
Aset-aset utama dalam segmen penyewaan tangki dan The main assets within the tank and jetty leasing
dermaga adalah: segment are:
Fasilitas Uraian
No.
Facility Description
• Menyediakan tangki perantara dan jasa manajemen jetty untuk produk-produk kimia.
Tangki
• Menangani produk minyak olahan untuk perusahaan-perusahaan minyak lokal dan internasional.
Perantara
1
Intermediate
• Providing intermediate tank and jetty management services for chemical products.
Tank
• Handling refined petroleum products for local and international oil companies.
RPU mengoperasikan 2 (dua) dermaga masing-masing 200 meter LOA (Length Overall) yang cocok
untuk kapal berukuran 35.000 DWT (Deadweight Tonnage) dengan draft 10 meter.
CPN menyediakan 3 (tiga) dermaga:
• Dermaga A: kapasitas sandar 80.000 DWT kapal untuk Naphtha, LP Propylene, dan Pygas.
• Dermaga B: kapasitas sandar kapal 6.000 DWT untuk HP Propylene, LPG, dan Naphtha.
• Dermaga C: kapasitas sandar kapal 10.000 DWT untuk Ethylene, Pygas, Raffinate-1, Butadiene,
Naphtha, dan PFO.
Dermaga
2
Jetties
RPU operates 2 (two) jetties that are each 200 meters LOA (length overall) and are suitable for ships
measuring 35,000 DWT (deadweight tonnage) with 10 meter draft.
CPN provides 3 (three) jetties:
• Jetty A: 80,000 DWT ship berthing capacity for Naphtha, LP Propylene, and Pygas.
• Jetty B: 6,000 DWT ship berthing capacity for HP Propylene, LPG, and Naphtha.
• Jetty C: 10,000 DWT ship berthing capacity for Ethylene, Pygas, Raffinate-1, Butadiene, Naphtha,
and PFO.
160 From Transformational Growth to Enduring Strength
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Analisis dan Pembahasan Manajemen | Management Analysis and Discussion
Fasilitas Uraian
No.
Facility Description
Mengelola total 125 tangki dengan kapasitas keseluruhan 648.000 m 3 termasuk:
• Tangki atmosferik untuk produk cair seperti Naphtha, Methanol, dan MTBE.
• Tangki bertekanan untuk produk gas cair seperti Etilena dan Propilena.
Tangki
3
Tanks
Managing a total of 125 tanks with a overall capacity of 648,000 m 3 including:
• Atmospheric tanks for liquid products such as Naphtha, Methanol, and MTBE.
• Pressure tanks for liquefied gas products such as Ethylene and Propylene.
Listrik Electricity
Segmen usaha listrik dikelola oleh PT Krakatau Chandra The electricity business segment is managed by PT
Energi (KCE), yang kegiatan bisnisnya didukung oleh 2 Krakatau Chandra Energi (KCE), whose operations are
(dua) anak perusahaan, yakni PT Krakatau Sarana Energi supported by two subsidiaries, namely PT Krakatau
(KSE) dan PT Krakatau Posco Energy (KPE). Produk dan Sarana Energi (KSE) and PT Krakatau Posco Energy
jasa dari segmen usaha listrik adalah: (KPE). The products and services within the electricity
segment are as follows:
1. Penyediaan Tenaga Listrik 1. Power Supply
Kegiatan usaha ini didukung oleh pembangkit This business activity is supported by power plants
listrik dengan total kapasitas sebesar 120 MW. Saat with a total installed capacity of 120 MW. Currently,
ini, Perseroan melayani pasokan listrik di Kawasan the Company supplies electricity to the Krakatau
Industri Krakatau (KIK) Cilegon, Banten, seluas 2.666 Industrial Estate (KIK) in Cilegon, Banten, covering
hektar. an area of 2,666 hectares.
Pembangkit listrik yang dioperasikan KCE The power plant operated by KCE utilizes Combined
menggunakan teknologi Combined Cycle Power Cycle Power Plant (CCPP) technology with a
Plant (CCPP) 120 MW atau umum dikenal sebagai capacity of 120 MW, commonly known as a Gas and
Pembangkit Listrik Tenaga Gas Uap (PLTGU) yang Steam Power Plant (PLTGU), consisting of 2 (two) gas
terdiri atas 2 (dua) gas turbin generator, 2 (dua) turbine generators, 2 (two) Heat Recovery Steam
Heat Recovery Steam Generator, dan 1 (satu) Steam Generators, and 1 (one) Steam Turbine Generator.
Turbine Generator. Bahan bakar utama PLTGU KCE The primary fuel for KCE’s PLTGU is natural gas.
adalah gas bumi. KCE memastikan bahwa energi KCE ensures that the electricity produced meets
listrik yang diproduksi sesuai standar industri, industry standards, supported by a compensator
didukung oleh sistem kompensator untuk menjaga system to maintain voltage stability.
stabilitas tegangan.
2. Jasa Kelistrikan 2. Electrical Services
Lini bisnis ini terbagi menjadi tiga segmen utama This business line is divided into three main
yaitu pelayanan terkait jasa operasi dan perawatan s e g m e n t s : O p e r at i o n a n d M a i n te n a n c e
(Operation & Maintenance) pembangkit listrik; (O&M) services for power plants; Engineering,
Engineering, Procurement, and Construction Procurement, and Construction (EPC) for electrical
(EPC) untuk proyek kelistrikan; dan pelayanan Jasa projects; and Repair Overhaul Trafo and Electrical
Repair Overhaul Trafo serta Motor Listrik. Segmen Motor services. The segments served include
yang dilayani meliputi industri, komersial, sosial, industrial, commercial, social, government, and
pemerintah, dan rumah tangga. Adapun produk residential customers. The products offered across
yang ditawarkan dari ketiga segmen jasa kelistrikan these three electrical service segments include:
tersebut meliputi:
Produk/Jasa Uraian
No.
Product/Service Description
• O&M PLTU, PLTGU, PLTD, PLTMG
• O&M Power Distribution
Operation & Maintenance (O&M) Power Generation
1 • Testing & Commissioning
& Power Distribution
• System & Documentation
• Training & Development
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Produk/Jasa Uraian
No.
Product/Service Description
• Pembangunan dan Pemasangan Instalasi Penyediaan Tenaga
Listrik Gardu Induk
• Pembangunan dan Pemasangan Instalasi Penyediaan Tenaga
Listrik Tegangan Menengah
• Pembangunan dan Pemasangan Instalasi Penyediaan Listrik
Tegangan Tinggi
EPC Kelistrikan
• Pembangunan dan Pemasangan Panel & Solar PV System
2 Engineering, Procurement, and Construction (EPC)
Electricity
• Construction and Installation of Power Supply for Main
Substations
• Construction and Installation of Medium Voltage Power
Supply
• Construction and Installation of High Voltage Power Supply
• Construction and Installation of Panel & Solar PV System
• Repair & Overhaul Motor LV & MV
• Repair Power & Distribution Transformer
• Transformer Mobile Unit Services
• Sewa Alat Berat & Peralatan Tes: Overhead Crane 100/10 Ton,
Overhead Crane 30/5 Ton Electrical tools & equipment test
Pelayanan Jasa Workshop untuk Repair &
• Repair & Overhaul Motor LV & MV
Overhaul (Motor & Transformer)
3
Workshop Services for Repairs & Overhauls
• Repair Power & Distribution Transformer
(Motors & Transformers)
• Transformer Mobile Unit Services
• Heavy Equipment & Test Equipment Rental: Overhead Crane
100/10 Ton, Overhead Crane 30/5 Ton Electrical tools &
equipment test
• Repair & Overhaul Motor LV & MV
3. Energi Baru Terbarukan 3. New and Renewable Energy
Perseroan melalui KCE merambah ke bisnis energi Through KCE, the Company has expanded into the
baru dan terbarukan dengan membangun dan new and renewable energy business by developing
mengoperasikan Pembangkit Listrik Tenaga Surya and operating solar power plants (PLTS), with
(PLTS) yang kapasitas terpasangnya meningkat dari installed capacity increasing from 2.2 MWp at
2,2 MWp pada awal tahun 2025 menjadi 11 MWp the beginning of 2025 to 11 MWp by year-end.
pada akhir tahun. Ke depan, berbagai alternatif Going forward, various new and renewable energy
energi baru dan terbarukan akan dikembangkan alternatives will be further developed and offered
dan diberikan pilihan layanannya kepada konsumen to customers to support their transition.
untuk dapat beralih.
KCE memiliki 4 (empat) mekanisme dalam pemasangan KCE provides four installation schemes for solar panels,
solar panel, yaitu: namely:
Sistem Pemasangan Uraian
No.
Installation System Description
Mengintegrasikan panel surya dengan jaringan listrik,
memungkinkan energi yang dihasilkan langsung disalurkan
melalui jaringan listrik tanpa memerlukan baterai sebagai
1 Solar On Grid System penyimpanan cadangan.
Integrating solar panels with an electricity network. This allows the
energy generated to be directly distributed through the electricity
network without the need for batteries to serve as backup storage.
Beroperasi secara mandiri tanpa terhubung ke jaringan listrik,
memerlukan sistem penyimpanan energi dalam baterai, dengan
penggunaan energi yang bergantung pada kapasitas baterai.
2 Solar Off Grid System
Operating independently without connection to electricity
grid, thus requiring battery-based energy storage, with energy
utilization dependent on battery capacity.
162 From Transformational Growth to Enduring Strength
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Analisis dan Pembahasan Manajemen | Management Analysis and Discussion
Sistem Pemasangan Uraian
No.
Installation System Description
Panel surya mengalirkan energi ke jaringan listrik dan menyimpan
kelebihan energi dalam baterai sebagai cadangan saat matahari
3 On Grid with Battery Back-Up System tidak bersinar.
Solar panels direct energy to an electricity grid and stores excess
energy in batteries to serve as backup when the sun is not shining.
Menggabungkan berbagai sumber energi untuk memenuhi
kebutuhan listrik bangunan dan memungkinkan integrasi antara
sistem yang berbeda. Dengan berbagai pilihan ini, KCE dapat
memberikan solusi pemasangan panel surya yang sesuai dengan
4 Solar Hybrid System kebutuhan pelanggan.
This combines various energy sources to meet the electricity
needs of buildings. It enables integration between different
systems. These options allow KCE to provide solar panel
installation solutions that suit customer needs.
4. Logistik 4. Logistics
Bisnis logistik dikelola oleh beberapa entitas anak. The logistics business is managed by several
Layanan logistik darat dan pergudangan dikelola subsidiaries. Land logistics and warehousing
oleh PT Chandra Investa Prima (CIP), sementara services are handled by PT Chandra Investa Prima
untuk penyimpanan berpendingin dijalankan oleh (CIP), while cold storage operations are managed by
PT Chandra Cold Chain (CCC). Adapun entitas anak PT Chandra Cold Chain (CCC). Other subsidiaries,
lainnya, yaitu PT Chandra Shipping International namely PT Chandra Shipping International (CSI) and
(CSI) dan PT Marina Indah Maritim (MIM), aktif dalam PT Marina Indah Maritim (MIM), are engaged in the
industri pelayaran dan saat ini mengelola 14 (empat shipping industry and currently operate a fleet of 14
belas) armada kapal yang melayani pengangkutan vessels transporting chemicals and gases.
bahan kimia dan gas.
5. Kinerja Penjualan 5. Sales Performance
Pada tahun 2025, hasil penjualan dari bisnis In 2025, revenue from the infrastructure business
infrastruktur mencapai US$121 juta. Dibandingkan reached US$121 million, representing an increase
tahun 2024 yang sebesar US$89 juta, terjadi of 35.42% compared to US$89 million in 2024. This
kenaikan 35,42%. Kenaikan ini terutama disebabkan growth was primarily driven by higher revenues from
oleh peningkatan pada segmen penjualan jasa the electricity services and logistics segments, in
listrik dan logistik yang sejalan dengan peningkatan line with the increase in the number of vessels.
jumlah kapal.
(dalam ribuan US$, kecuali dinyatakan lain) | (in thousands of US$, unless stated otherwise)
Uraian Perubahan (%)
2025 2024
Description Changes (%)
Pendapatan Eksternal
121.191 89.495 35,42
External Revenue
Pendapatan Antarsegmen
80.822 8.295 874,35
Revenue between Segments
Jumlah
202.013 97.790 106,58
Total
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
PROFITABILITAS PROFITABILITY
Energi Energy
Pendapatan bersih Chandra Asri Group dari segmen Chandra Asri Group’s net revenue from the energy
energi pada tahun 2025 mencapai US$3.663 juta, segment in 2025 reached US$3,663 million,
lebih tinggi 31.984,64% dibandingkan tahun 2024 representing an increase of 31,984.64% compared
yang sebesar US$11 juta. Perubahan ini terjadi terutama to US$11 million in 2024. This change was primarily
dikarenakan adanya akuisisi entitas anak yaitu ACE driven by the acquisition of the subsidiary, ACE, which
yang menghasilkan produk energi pada tahun 2025. generated energy products in 2025.
Kimia Chemicals
Pada tahun 2025, pendapatan Perseroan dari In 2025, the Company’s revenue from the chemical
segmen kimia mencapai US$3.235 juta. Terjadi segment amounted to US$3,235 million, marking an
peningkatan 92,07% dibandingkan tahun 2024 yang increase of 92.07% compared to US$1,684 million in
sebesar US$1.684 juta. Peningkatan ini terutama 2024. This growth was mainly attributable to higher
dikarenakan adanya peningkatan volume produksi production and sales volumes from the combined
dan penjualan kombinasi antara Perseroan, Aster, CTN, operations of the Company, Aster, CTN, and APS, which
dan APS yang merupakan entitas anak Perseroan di are the Company’s petrochemical subsidiaries.
bidang petrokimia.
Infrastruktur Infrastructure
Perseroan mencatatkan pendapatan dari segmen The Company recorded revenue of US$121 million from
infrastruktur sebesar US$121 juta. Naik sebesar 35,42% the infrastructure segment, an increase of 35.42%
jika dibandingkan dengan tahun 2024 yang sebesar compared to US$89 million in 2024. This growth was
US$89 juta. Perubahan ini utamanya dikarenakan primarily driven by higher electricity sales volumes from
adanya peningkatan volume penjualan listrik dari KCE KCE and the operation of several new logistics vessels
dan beroperasinya beberapa kapal logistik baru milik owned by the Company’s subsidiaries during the year.
entitas anak Perseroan pada tahun berjalan.
Profitabilitas Per Segmen
Profitability per Segment
(dalam ribuan US$, kecuali dinyatakan lain) | (in thousands of US$, unless stated otherwise)
Segmen Perubahan (%)
2025 2024
Segment Change (%)
Solusi Energi
143.595 460 31.116,30
Energy Solutions
Solusi Kimia
(386.076) 35.461 (1.188,73)
Chemical Solutions
Solusi Infrastruktur
23.682 12.398 91,01
Infrastructure Solutions
Jumlah
(218.799) 48.319 (552,82)
Total
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Analisis dan Pembahasan Manajemen | Management Analysis and Discussion
Tinjauan Kinerja Keuangan
Financial Performance Review
Laporan analisis kinerja keuangan PT Chandra Asri This financial performance analysis report of PT Chandra
Pacific Tbk (“Chandra Asri Group”, “Perseroan”) Asri Pacific Tbk (hereinafter referred to as "Chandra
mengacu pada Laporan Keuangan Konsolidasian Asri Group" or "the Company") uses the Consolidated
Chandra Asri Group dan Entitas Anak untuk tahun Financial Statements of Chandra Asri Group and
yang berakhir pada tanggal 31 Desember 2025 dan Subsidiaries for the years that ended on 31 December
2024. Laporan Keuangan tersebut diaudit oleh Kantor in 2025 and 2024 as references. These Financial
Akuntan Publik (KAP) Liana Ramon Xenia & Rekan Statements were audited by the Public Accounting
dengan opini wajar tanpa pengecualian. Firm (KAP) Liana Ramon Xenia & Rekan, which provided
an unqualified opinion.
LRX adalah anggota (sebagaimana istilah tersebut LRX is a member (as such term is used in Regulation of
digunakan dalam Peraturan Menteri Keuangan the Ministry of Finance Number 186/PMK.01/2021 and
Nomor 186/PMK.01/2021 dan Peraturan Otoritas Jasa Regulation of the Financial Services Authority Number 9
Keuangan Nomor 9 Tahun 2023 (“Hukum yang Relevan”)) of 2023 (the “Relevant Law”)) of Deloitte Southeast Asia
dari Deloitte Southeast Asia Limited (“DSEAL”). DSEAL Limited (“DSEAL”). DSEAL is the registered Foreign Audit
adalah Organisasi Audit Asing (“OAA”) terdaftar untuk Organisation (“Organisasi Audit Asing” or “OAA”) to LRX
LRX sesuai dengan Hukum yang Relevan. for the purposes of the Relevant Law.
LRX adalah entitas yang terpisah secara hukum dan LRX is a legally separate and independent entity liable
independen yang bertanggung jawab atas tindakan dan for its own acts and omissions and it cannot obligate or
kelalaiannya sendiri, serta tidak memiliki kewenangan bind DSEAL in respect of third parties.
untuk menimbulkan kewajiban atau mengikat DSEAL
terhadap pihak ketiga.
From Transformational Growth to Enduring Strength 165
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
LAPORAN LABA RUGI PROFIT AND LOSS STATEMENT
(dalam ribuan US$) | (in thousands of US$)
Deskripsi
2025 2024* 2023*
Description
Pendapatan
7.020.007 1.785.364 2.159.932
Revenue
Beban pokok pendapatan
(7.238.806) (1.737.045) (2.078.102)
Cost of Revenue
Laba (Rugi) kotor
(218.799) 48.319 81.830
Gross Profit (Loss)
Laba (Rugi) Tahun Berjalan
1.447.986 (56.510) (30.627)
Profit (Loss) for the Year
(Rugi) Penghasilan Komprehensif Lain
(5.652) (5.807) (2.496)
Other Comprehensive Income (Loss)
Laba (Rugi) Komprehensif Tahun Berjalan
1.442.334 (62.317) (33.123)
Comprehensive Profit (Loss) for the Year
Laba (Rugi) per Saham Dasar
0,0153 (0,0010) (0,0005)
Basic Earnings (Loss) per Share
*)disajikan kembali | restated
Pendapatan Revenue
Sepanjang tahun 2025, Chandra Asri Group Throughout 2025, Chandra Asri Group posted
membukukan pendapatan sebesar US$7.020 juta. US$7,020 million in revenue. This represented a
Dibandingkan tahun 2024 yang sebesar US$1.785 293.20% increase compared to US$1,785 million
juta terjadi kenaikan 293,20%. Kenaikan ini terutama in 2024. This boost was primarily due to additional
disebabkan oleh penambahan pendapatan melalui revenue from the energy and petrochemicals
segmen energi dan petrokimia yang dihasilkan segment resulting from the Company's acquisition
dari akuisisi entitas anak di Singapura. Selain itu, of subsidiaries in Singapore. Furthermore, the
meningkatnya aktivitas usaha Perseroan serta Company's increased business activity and
peningkatan volume transaksi juga berkontribusi increased transaction volume also contributed to
te r h a d a p p e r t u m b u h a n p e n d a p ata n s e ca r a overall revenue growth.
keseluruhan.
Pendapatan Perseroan tersebut berasal dari lini The Company's revenue came from its energy, chemical,
bisnis energi, kimia, dan infrastruktur dengan porsi and infrastructure business lines, with the energy
kontribusi segmen energi mencapai 52,19% terhadap segment contributing 52.19% to total net revenue.
total pendapatan bersih. Segmen kimia berkontribusi Meanwhile, the chemical segment contributed 46.09%
sebesar 46,09%, dan segmen infrastruktur sebesar and the infrastructure segment 1.72% of revenue.
1,72%.
Beban Pokok Pendapatan Cost of Revenue
Beban pokok pendapatan Perseroan terutama berasal The Company's cost of revenue primarily consists of
dari biaya yang terkait langsung dengan kegiatan costs directly related to operational activities and
operasional dan penyediaan barang atau jasa, termasuk the provision of goods or services, including raw
biaya bahan baku, biaya operasional langsung, serta material costs, direct operating costs, and other
biaya produksi lainnya. production costs.
Pada tahun 2025, beban pokok pendapatan In 2025, cost of revenue was recorded at US$7,239
tercatat sebesar US$7.239 juta, meningkat 316,73% million, which marked a 316.73% increase compared
dibandingkan tahun 2024 yang sebesar US$1.737 to US$1,737 million in 2024. This rise was in line with
166 From Transformational Growth to Enduring Strength
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Analisis dan Pembahasan Manajemen | Management Analysis and Discussion
juta. Peningkatan ini sejalan dengan peningkatan increased revenue, increased operational activities,
pendapatan serta meningkatnya aktivitas operasional and the acquisition of subsidiaries during the year.
Perseroan dan akuisisi entitas anak selama tahun
berjalan.
Laba (Rugi) Kotor Gross Profit (Loss)
Pada tahun buku 2025, Perseroan mencatatkan rugi In fiscal year 2025, the Company recorded a gross
kotor sebesar US$219 juta, dibandingkan dengan loss of US$219 million compared to its gross profit of
laba kotor sebesar US$48 juta pada tahun 2024. US$48 million in 2024. This decline in performance
Penurunan kinerja ini terutama disebabkan oleh was primarily due to an increase in cost of revenue
peningkatan beban pokok pendapatan yang lebih compared to revenue growth throughout the
tinggi dibandingkan dengan pertumbuhan pendapatan reporting year.
sepanjang tahun pelaporan.
Kenaikan beban pokok pendapatan tersebut terutama The increase in cost of revenue was primarily influenced
dipengaruhi oleh meningkatnya biaya bahan baku utama by rising costs of primary raw materials and energy used
dan energi yang digunakan dalam proses produksi, in the production process, as well as margin pressures
serta tekanan margin yang terjadi di industri petrokimia in the global petrochemical industry. Throughout
global. Sepanjang tahun 2025, industri petrokimia 2025, the petrochemical industry continued to face an
masih menghadapi kondisi ketidakseimbangan antara imbalance between supply and demand, particularly
pasokan dan permintaan, khususnya di kawasan Asia, in Asia, which resulted in narrower spreads between
yang berdampak pada menurunnya spread antara petrochemical product prices and feedstock prices.
harga produk petrokimia dengan harga bahan baku This situation further limited the Company's ability to
(feedstock). Kondisi ini menyebabkan kemampuan maintain gross margins.
Perseroan untuk mempertahankan margin kotor
menjadi lebih terbatas.
(Beban) Pendapatan Operasional Operating Income (Expenses)
(Beban) pendapatan operasional Chandra Asri Group Chandra Asri Group's operating income (expenses)
terdiri dari laba (rugi) kotor dikurangi beban penjualan, consists of gross profit (loss) less selling, general, and
beban umum, dan administrasi. Pada tahun 2025, total administrative expenses. In 2025, the Company's total
beban operasional Perseroan mencapai US$593 juta, operating expenses reached US$593 million, which
meningkat 944,73% dibandingkan tahun 2024 yang marked an increase of 944.73% compared to US$57
sebesar US$57 juta. million in 2024.
Perubahan ini terutama dipengaruhi oleh peningkatan This change was primarily driven by increased business
aktivitas usaha serta kontribusi peningkatan dari activities and the contribution of a US$31 million
komponen beban penjualan sebesar US$31 juta dan increase in selling expenses and a US$217 million
peningkatan beban umum dan administrasi sebesar increase in general and administrative expenses, in line
US$217 juta seiring dengan peningkatan aktivitas with the increased operating activities of the Company
operasi Perseroan dan entitas anak pada tahun berjalan. and its subsidiaries during the current year.
Laba (Rugi) Sebelum Pajak Profit (Loss) Before Tax
Chandra Asri Group membukukan laba sebelum Chandra Asri Group recorded US$1,294 million in terms
pajak tahun 2025 sebesar US$1.294 juta, lebih of profit before tax in 2025, which marked a 1,523.16%
tinggi 1.523,16% dibandingkan rugi sebelum pajak increase compared to its US$91 million loss before
tahun 2024 yang sebesar US$91 juta. Perbaikan ini tax in 2024. This improvement was primarily driven
terutama dipengaruhi oleh peningkatan pendapatan by increased revenue and contributions from other
serta kontribusi dari komponen pendapatan lainnya income components resulting from its acquisition of a
yang dihasilkan dari aktivitas akuisisi entitas anak di subsidiary in Singapore, which positively impacted the
Singapura yang memberikan dampak positif terhadap Company's operating results.
hasil usaha Perseroan.
From Transformational Growth to Enduring Strength 167
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk Manfaat Pajak Penghasilan Income Tax Benefits Total manfaat pajak Perseroan pada tahun 2025 The Company's total tax benefits in 2025 reached mencapai US$154 juta, sementara pada tahun US$154 million compared to US$34 million in the sebelumnya sebesar US$34 juta. Kenaikan sebesar previous year. This 346.65% increase occurred because 346,65% ini terjadi karena Perseroan membukukan rugi the Company recorded a larger operating loss than the operasional yang lebih besar dari tahun sebelumnya. previous year. Laba (Rugi) Bersih Tahun Berjalan Net Profit (Loss) for the Year Hingga akhir tahun buku, laba bersih Chandra Asri As of the end of the fiscal year, Chandra Asri Group's Group sebesar US$1.448 juta. Dibandingkan tahun net profit was US$1,448 million. This represented an sebelumnya yang mengalami rugi bersih US$57 juta, increase of 2,662.35% compared to the previous year's terjadi peningkatan 2.662,35%. net loss of US$57 million. Rincian realisasi rugi bersih tahun berjalan tersebut The Company's details for its net loss for the year are diuraikan sebagai berikut: as follows: 1. Laba bersih diatribusikan kepada pemilik entitas 1. Net profit attributable to owners of the parent entity induk sebesar US$1.090 juta, lebih tinggi 1.688,82% amounted to US$1,090 million, which marked a dibandingkan rugi bersih tahun 2024 yang sebesar 1,688.82% increase compared to its net loss of US$69 juta; dan US$69 million in 2024; and 2. Laba bersih diatribusikan kepada kepentingan 2. Net profit attributable to non-controlling interests non-pengendali sebesar US$358 juta, lebih tinggi amounted to US$358 million, which marked a 2.857,81% dibandingkan laba bersih tahun 2024 2,857.81% increase compared to its net profit of yang sebesar US$12 juta. US$12 million in 2024. Laba (Rugi) Komprehensif Tahun Berjalan Comprehensive Profit (Loss) for the Year Total laba komprehensif tahun berjalan Perseroan The Company's total comprehensive profit for the year tercatat sebesar US$1.442 juta. Dibandingkan tahun 2024 was recorded at US$1,442 million. This represented a yang mengalami kerugian US$62 juta, terjadi kenaikan 2,414.51% increase compared to its loss of US$62 2.414,51%. Perubahan ini terjadi karena peningkatan laba million in 2024. This change occurred due to an increase bersih Perseroan selama tahun berjalan. in the Company's net profit during the current year. Rincian realisasi laba komprehensif tahun berjalan The details of the realization of comprehensive profit tersebut diuraikan sebagai berikut: for the current year are outlined as follows: 1. Laba komprehensif diatribusikan kepada pemilik 1. Comprehensive profit attributable to owners of the entitas induk sebesar US$1.085 juta, lebih tinggi parent entity amounted to US$1,085 million, which 1.553,40% dibandingkan tahun 2024 yang marked a 1,553.40% increase compared to its mengalami rugi komprehensif sebesar US$75 juta; comprehensive loss of US$75 million in 2024; and dan 2. Laba komprehensif diatribusikan kepada kepentingan 2. Comprehensive profit attributable to non- non-pengendali sebesar US$358 juta, meningkat controlling interests amounted to US$358 million, 2.809,97% dari laba komprehensif tahun 2024 yang which marked a 2,809.97% increase from its sebesar US$12 juta. comprehensive profit of US$12 million in 2024. Laba (Rugi) Per Saham Dasar Basic Earnings (Loss) Per Share Laba/rugi per saham dasar Chandra Asri Group Chandra Asri Group's basic earnings per share in 2025 pada tahun 2025 menjadi US$0,0153. Dibandingkan was US$0.0153. This represented a 1,630% increase tahun 2024 yang rugi sebesar US$0,0010, terjadi compared to its loss of US$0.0010 in 2024. peningkatan sebesar 1.630%. 168 From Transformational Growth to Enduring Strength
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Analisis dan Pembahasan Manajemen | Management Analysis and Discussion
Laporan Posisi Keuangan
Financial Position Statement
(dalam ribuan US$) | (in thousands of US$)
Deskripsi
2025 2024* 2023*
Description
Aset Lancar
5.433.745 2.481.809 2.837.612
Current Assets
Aset Tidak Lancar
6.888.979 3.181.807 2.780.973
Non-Current Assets
Jumlah Aset
12.322.724 5.663.616 5.618.585
Total Assets
Liabilitas Jangka Pendek
2.184.847 821.185 817.322
Current Liabilities
Liabilitas Jangka Panjang
5.480.962 1.904.972 1.803.230
Long-Term Liabilities
Jumlah Liabilitas
7.665.809 2.726.157 2.620.552
Total Liabilities
Jumlah Ekuitas
4.656.915 2.937.459 2.998.033
Total Equity
Investasi pada Entitas Asosiasi
150.729 158.709 139.638
Investment in Associates
Modal Kerja Bersih
3.248.898 1.660.624 2.020.290
Net Working Capital
*)disajikan kembali | restated
ASET ASSETS
Aset Perseroan pada tahun 2025 mencapai US$12.323 The Company's assets in 2025 reached US$12,323
juta, meningkat 117,58% dibandingkan posisi tahun million, which marked a 117.58% increase compared
2024 yang sebesar US$5.664 juta. Peningkatan ini to US$5,664 million in 2024. This rise was primarily due
terutama disebabkan oleh bertambahnya aset lancar to increases in current and non-current assets in line
dan aset tidak lancar seiring dengan peningkatan with increased business activity and the Company's
aktivitas usaha serta ekspansi operasional Perseroan operational expansions during the year.
selama tahun berjalan.
Dari total aset tersebut, porsi aset lancar mencapai Of these total assets, current assets reached US$5,434
US$5.434 juta, meningkat 118,94% dibandingkan million, which marked a 118.94% increase compared to
tahun sebelumnya sebesar US$2.482 juta. Peningkatan US$2,482 million in the previous year. This increase was
ini terutama disebabkan oleh bertambahnya kas primarily due to increases in cash and cash equivalents,
dan setara kas, piutang usaha, persediaan, serta accounts receivable, inventory, and other current
aset keuangan lancar lainnya yang sejalan dengan financial assets in line with the Company's increased
meningkatnya aktivitas operasional Perseroan. operational activity.
Sementara itu, aset tidak lancar Perseroan mencapai Meanwhile, the Company's non-current assets reached
US$6.889 juta, meningkat 116,51% dibandingkan US$6,889 million, which marked a 116.51% increase
tahun sebelumnya yang sebesar US$3.182 juta. compared to US$3,182 million in the previous year. This
Perubahan ini terutama disebabkan oleh peningkatan change was primarily due to increases in investment
uang muka investasi, investasi jangka panjang, aset advances, long-term investments, fixed assets,
tetap, serta aset keuangan tidak lancar lainnya yang and other non-current financial assets that support
mendukung pengembangan dan ekspansi kegiatan the development and expansion of the Company's
usaha Perseroan. business activities.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
LIABILITAS LIABILITIES
Posisi liabilitas Perseroan pada tahun 2025 mencapai The Company's liabilities in 2025 reached US$7,666
US$7.666 juta, meningkat 181,19% dibandingkan tahun million, which marked an increase of 181.19%
2024 yang sebesar US$2.726 juta. Peningkatan ini compared to US$2,726 million in 2024. This rise was
terutama disebabkan oleh bertambahnya kewajiban primarily due to increased financing obligations
pembiayaan yang digunakan untuk mendukung used to support business expansion and increased
ekspansi usaha serta peningkatan aktivitas operational activities.
operasional Perseroan.
Porsi liabilitas jangka pendek Perseroan mencapai The Company's short-term liabilities reached US$2,185
US$2.185 juta atau sekitar 28,50% dari total liabilitas. million, or approximately 28.50% of total liabilities. This
Dibandingkan tahun sebelumnya sebesar US$821 juta, represented a 166.06% increase compared to US$821
terjadi peningkatan 166,06%. Perubahan ini terutama million in the previous year. This change was primarily
disebabkan oleh peningkatan utang usaha, utang bank due to an increase in accounts payable, short-term
jangka pendek, serta kewajiban lancar lainnya yang bank loans, and other current liabilities arising from
timbul seiring dengan meningkatnya aktivitas usaha. increased business activity.
Sementara itu, liabilitas jangka panjang mencapai Meanwhile, long-term liabilities reached US$5,481
US$5.481 juta, dengan porsi sekitar 71,50% dari million, representing approximately 71.50% of total
total liabilitas. Nilai tersebut meningkat 187,72% liabilities. This figure represented a 187.72% increase
dibandingkan tahun sebelumnya yang sebesar compared to US$1,905 million in the previous year. This
US$1.905 juta. Kenaikan ini terutama disebabkan increase was primarily due to an increase in long-term
oleh peningkatan utang bank jangka panjang serta bank loans and other financing obligations used to
kewajiban pembiayaan lainnya yang digunakan untuk support the Company's business development.
mendukung pengembangan usaha Perseroan.
EKUITAS EQUITY
Total ekuitas Perseroan pada tahun 2025 mencapai The Company's total equity in 2025 reached US$4,657
US$4.657 juta, meningkat 58,54% dibandingkan posisi million, which marked a 58.54% increase compared to
tahun 2024 yang sebesar US$2.937 juta. Peningkatan ini US$2,937 million in 2024. This increase was primarily
terutama disebabkan oleh laba bersih yang dibukukan due to the Company's net profit recorded during
Perseroan selama tahun berjalan. the year.
Pertumbuhan ekuitas tersebut mencerminkan This equity growth reflects the Company's improved
peningkatan kinerja keuangan Perseroan serta financial performance and a strengthened capital
penguatan struktur permodalan yang mendukung structure for supporting future business development.
pengembangan usaha di masa mendatang.
LAPORAN ARUS KAS CASH FLOW STATEMENT
(dalam ribuan US$) | (in thousands of US$)
Deskripsi
2025 2024* 2023*
Description
Arus Kas (Digunakan untuk) Diperoleh dari Aktivitas Operasional
349.912 (159.198) 132.367
Cash Flow (Used in) Provided by Operating Activities
Arus Kas Digunakan untuk Aktivitas Investasi
(2.181.294) (76.607) (414.281)
Cash Flow Used in Investing Activities
Arus Kas Diperoleh dari Aktivitas Pendanaan
3.204.092 162.902 317.930
Cash Flow Provided by Financing Activities
(Penurunan) Kenaikan Bersih Kas dan Setara Kas
1.372.710 (72.903) 36.016
(Decrease) Net Increase in Cash and Cash Equivalents
Kas dan Setara Kas Awal Tahun
1.367.086 1.439.989 1.403.973
Cash and Cash Equivalents at Beginning of Year
Kas dan Setara Kas Akhir Tahun
2.739.796 1.367.086 1.439.989
Cash and Cash Equivalents at End of Year
*)disajikan kembali | restated
170 From Transformational Growth to Enduring Strength
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Analisis dan Pembahasan Manajemen | Management Analysis and Discussion
Hingga akhir tahun 2025, kas bersih yang diperoleh As of the end of 2025, Chandra Asri Group's net cash
Chandra Asri Group untuk aktivitas operasional tercatat generated from operating activities was recorded at
sebesar US$350 juta. Realisasi tersebut meningkat US$350 million. This realization increased 319.80%
319,80% dari kas bersih yang digunakan untuk from its net cash of US$159 million used in operating
aktivitas operasional tahun 2024 sejumlah US$159 juta. activities in 2024. This improvement was primarily
Perbaikan ini terutama didorong oleh meningkatnya driven by increased cash receipts from customers,
penerimaan kas dari pelanggan yang mencapai which reached US$7,312 million compared to US$1,724
US$7.312 juta, dibandingkan dengan US$1.724 juta million in the previous year, which was in line with
pada tahun sebelumnya, seiring dengan peningkatan increased sales volume and contributions from the
volume penjualan dan kontribusi dari entitas anak Company's subsidiaries. This increase in cash receipts
Perseroan. Peningkatan penerimaan kas tersebut was offset by increases in payments to suppliers and
diimbangi oleh kenaikan pembayaran kepada pemasok other operating expenses amounting to US$6,792
dan beban operasional lainnya yang tercatat sebesar million, as well as payments of US$223 million to
US$6.792 juta, serta pembayaran kepada direksi dan directors and employees that were in line with the
karyawan sebesar US$223 juta, yang sejalan dengan Company's increased operational activities and
meningkatnya aktivitas operasional dan skala usaha business scale. After accounting for tax refunds and
Perseroan. Setelah memperhitungkan penerimaan income tax payments during the year, the Company
restitusi pajak dan pembayaran pajak penghasilan recorded a positive operating cash flow, reflecting the
selama tahun berjalan, Perseroan mencatatkan arus Company's ability to generate cash flow from its core
kas operasional yang positif, yang mencerminkan business activities.
kemampuan Perseroan dalam menghasilkan arus kas
dari kegiatan usaha inti.
Pada tahun buku 2025, Perseroan mencatatkan arus kas In fiscal year 2025, the Company recorded US$2,181
bersih yang digunakan untuk aktivitas investasi sebesar million in terms of net cash flow used in investing
US$2.181 juta, meningkat signifikan dibandingkan US$77 activities, which marked a significant increase
juta pada tahun 2024. Peningkatan arus kas keluar ini compared to US$77 million in 2024. This increase
terutama mencerminkan meningkatnya belanja modal in cash outflow primarily reflects increased capital
(capital expenditure) serta realisasi investasi strategis expenditures and the realization of the Company's
Perseroan untuk mendukung ekspansi usaha dan strategic investments to support business expansion
pengembangan kapasitas produksi. and production capacity development.
Sebagian besar arus kas investasi digunakan untuk The majority of the investing cash flow was used
pembayaran uang muka investasi sebesar US$955 for investment down payments (US$955 million),
juta, penempatan pada aset keuangan lainnya sebesar placements in other financial assets (US$886 million),
US$886 juta, serta perolehan aset tetap sebesar and the acquisition of fixed assets (US$729 million).
US$729 juta. Belanja modal tersebut terutama terkait This capital expenditure was primarily related to
dengan pengembangan proyek Chlor-Alkali dan the Company’s development of its Chlor-Alkali and
Ethylene Dichloride (CA-EDC) yang merupakan salah Ethylene Dichloride (CA-EDC) project, one of the
satu proyek strategis Perseroan guna memperkuat Company's strategic projects to strengthen the
integrasi rantai nilai industri kimia di masa mendatang. integration of its chemical industry value chain in the
Selain itu, Perseroan juga mencatatkan arus kas keluar future. In addition, the Company also recorded US$346
sebesar US$346 juta terkait akuisisi entitas anak dan million in cash outflows related to its acquisition of
entitas sepengendali, sebagai bagian dari strategi subsidiaries and entities under common control, as
Perseroan untuk memperkuat struktur usaha dan part of the Company's strategy to strengthen its
mendukung pengembangan bisnis jangka panjang. business structure and support long-term business
Arus kas keluar tersebut sebagian diimbangi oleh development. These cash outflows were partially offset
penerimaan dari aset keuangan lainnya yang telah by US$570 million in proceeds from maturing other
jatuh tempo sebesar US$570 juta, penerimaan bunga financial assets, US$120 million in interest receipts,
sebesar US$120 juta, serta penerimaan dividen dari and US$5 million in dividends received from associated
entitas asosiasi sebesar US$5 juta. Secara keseluruhan, entities. Overall, the Company's investment activities
aktivitas investasi Perseroan pada tahun 2025 in 2025 reflect its focus on continuing strategic
mencerminkan fokus Perseroan dalam melanjutkan investments to support sustainable growth and
investasi strategis untuk mendukung pertumbuhan strengthen its position in line with its vision and mission.
berkelanjutan serta memperkuat posisi Perseroan
sesuai dengan arah visi dan misi Perseroan.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk Sedangkan kas bersih yang diperoleh dari aktivitas Meanwhile, net cash provided by financing activities pendanaan mencapai US$3.204 juta, naik 1.866,88% reached US$ 3,204 million, which marked an increase dibandingkan tahun 2024 sebesar US$163 juta. Arus of 1,866.88% compared to US$163 million in 2024. kas masuk dari aktivitas pendanaan terutama berasal Cash inflows from financing activities primarily came dari penerimaan pinjaman bank jangka panjang sebesar from US$3,005 million in long-term bank loans and US$3.005 juta serta pinjaman bank jangka pendek US$1,095 million in short-term bank loans. This increase sebesar US$1.095 juta. Peningkatan pendanaan ini in funding demonstrated the optimization of external menunjukkan optimalisasi sumber pembiayaan eksternal financing sources to maintain financial flexibility and guna menjaga fleksibilitas keuangan dan mendukung support the Company's growth strategy. This was strategi pertumbuhan Perseroan. Hal tersebut diimbangi offset by the repayment of short-term and long- dengan adanya pembayaran utang bank jangka pendek term bank loans totaling in at US$921 million and the dan jangka panjang sebesar US$921 juta secara total repayment of bonds totaling in at US$86 million. In dan pembayaran utang obligasi sebesar US$86 juta. 2025, the Company paid US$50 million in dividends. Pada tahun 2025, Perseroan melakukan pembayaran dividen sebesar US$50 juta. Seiring dengan perubahan-perubahan tersebut, kas dan In line with these changes, Chandra Asri Group's cash setara kas yang dibukukan Chandra Asri Group pada akhir and cash equivalents at year-end reached US$2,740 tahun mencapai US$2.740 juta. Dibandingkan dengan million, which marked a 100.41% increase compared tahun sebelumnya, terjadi kenaikan sebesar 100,41%. to the previous year. KEMAMPUAN MEMBAYAR UTANG ABILITY TO PAY DEBTS Kemampuan Perseroan dalam memenuhi kewajiban The Company's ability to meet its obligations is dipengaruhi oleh likuiditas, yang sumber utamanya influenced by liquidity, the primary sources of which berasal dari saldo kas, kas yang dihasilkan are cash balances, internally generated cash from secara internal dari operasi, fasilitas pembiayaan operations, trade financing facilities, term debt, and perdagangan, utang berjangka, dan penerbitan bond issuance. The Company's capital requirements obligasi. Persyaratan modal Perseroan terkait dengan relate to working capital funding, capital expenditures, pendanaan modal kerja, belanja modal, dan utang. and debt. Pada 31 Desember 2025, Perseroan mencatat kas dan As of 31 December 2025, the Company recorded setara kas sebesar US$2.740 juta, dan total pinjaman US$2,740 million in cash and cash equivalents, and dan pinjaman bank sebesar US$5.449 juta. Pinjaman US$5,449 million in total loans and bank borrowings. tersebut terdiri dari US$344 juta utang bank jangka These borrowings consisted of US$344 million in short- pendek, US$136 juta utang bank jangka panjang term bank loans, US$136 million in current maturities yang jatuh tempo dalam satu tahun, US$72 juta utang of long-term bank loans, US$72 million in current obligasi yang jatuh tempo dalam satu tahun, dan US$41 maturities of bonds payable, US$41 million in current juta sewa pembiayaan yang jatuh tempo dalam satu maturities of finance leases, US$3,971 million in long- tahun, US$3.971 juta liabilitas jangka panjang dalam term liabilities in long-term bank loans, US$474 million utang bank jangka panjang, US$474 juta utang obligasi in long-term bonds payable, US$375 million in finance jangka panjang, US$375 juta utang sewa pembiayaan lease liabilities (long-term liabilities), and US$35 million (liabilitas jangka panjang) dan liabilitas keuangan in derivative financial liabilities. This liability represents derivatif sebesar US$35 juta. Liabilitas ini mewakili rasio a Debt-to-Capitalization ratio of 54%. Pinjaman terhadap Kapitalisasi sebesar 54%. KOLEKTIBILITAS PIUTANG COLLECTIBILITY OF RECEIVABLES Pada tahun 2025, total piutang usaha Perseroan In 2025, the Company's total accounts receivable tercatat US$654 juta. Dibandingkan tahun 2024 were recorded at US$654 million. This represented sebesar US$209 juta, terjadi peningkatan sebesar an increase of 213.36% compared to US$209 million 213,36%. in 2024. Sedangkan tingkat pengembalian piutang pada Meanwhile, the receivables collection rate in 2025 tahun 2025 mengalami peningkatan yaitu 22 hari increased to 22 days compared to 37 days in 2024. dibandingkan dengan 37 hari pada tahun 2024. 172 From Transformational Growth to Enduring Strength
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Analisis dan Pembahasan Manajemen | Management Analysis and Discussion
STRUKTUR MODAL CAPITAL STRUCTURE
Kebijakan atas Struktur Modal dan Dasar Capital Structure Policy and Basis for
Penentuannya Determination
Pengelolaan struktur modal Chandra Asri Group Chandra Asri Group's capital structure management
bertujuan untuk memastikan keberlangsungan aims to ensure business continuity and maximize
usaha. Selain itu, juga sebagai upaya memaksimalkan returns for stakeholders by optimizing its balance of
imbal hasil bagi para pemangku kepentingan melalui debt and equity.
optimalisasi saldo utang dan ekuitas.
Oleh karena itu, Perseroan secara aktif dan berkala Towards this end, the Company actively and periodically
mengkaji dan mengelola struktur permodalan untuk reviews and manages its capital structure to ensure
memastikan kondisi optimal serta imbal hasil bagi optimal conditions and returns for Shareholders. In
Pemegang Saham. Dalam kebijakan ini, Perseroan this policy, the Company considers its own future
mempertimbangkan kebutuhan modal dan efisiensi capital requirements and capital efficiency, realized
modal Perseroan di masa depan, realisasi dan proyeksi and projected profitability, operating cash flow, capital
profitabilitas, arus kas operasi, rencana belanja modal, dan expenditure plans, and investment opportunities.
peluang investasi.
Posisi Struktur Modal Capital Structure Position
Rincian struktur permodalan Perseroan disajikan dalam Details of the Company's capital structure are
tabel di bawah ini: presented in the table below:
(dalam ribuan US$) | (in thousands of US$)
Deskripsi
2025 2024 2023
Description
Pinjaman
5.449.321 2.039.308 1.760.201
Loans
Jumlah Ekuitas
4.656.915 2.937.459 2.993.900
Total Equity
Jumlah Kapitalisasi
10.106.236 4.976.767 4.751.329
Total Capitalization
Rasio Pinjaman terhadap Kapitalisasi (%)
54 41 37
Loan-to-Capitalization Ratio (%)
IKATAN MATERIAL UNTUK INVESTASI MATERIAL COMMITMENTS FOR CAPITAL
BARANG MODAL DAN REALISASI INVESTASI GOODS INVESTMENT AND INVESTMENT
REALIZATION
Perseroan dan entitas anaknya saat ini sedang The Company and its subsidiaries are currently
menjalankan beberapa proyek barang modal besar undertaking a number of major capital goods projects
untuk ekspansinya sebagai berikut: for their expansion. The following are details of
these projects:
1. Pada Juni 2013, Perseroan dan entitas anaknya 1. In June 2013, the Company and its subsidiaries
menandatangani perjanjian usaha patungan dengan signed a joint venture agreement with Compagnie
Compagnie Financière Michelin (Michelin). Dalam Financière Michelin (Michelin). Under this
perjanjian tersebut, Perseroan dan entitas anaknya agreement, the Company and its subsidiaries
setuju untuk menjual dan/atau memasok Butadiene agreed to sell and/or supply Butadiene to SRI
kepada SRI secara non-eksklusif. Perseroan juga on a non-exclusive basis. The Company will also
akan berbagi fasilitas dan menyediakan pelayanan share facilities and provide services to support
untuk mendukung kegiatan usaha dan operasional SRI's business and operational activities, including
SRI, berupa antara lain HP steam, jetty dan gudang HP steam, jetty and storage warehouses, waste
penyimpanan, pembuangan limbah, akses jalan, dan disposal, road access, and others. This agreement
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
lain-lain. Perjanjian tersebut berlaku kecuali diakhiri remains in effect unless terminated by mutual
berdasarkan kesepakatan bersama dari para pihak. agreement of the parties involved.
2. Pada tanggal 4 Mei 2020, Perseroan menandatangani 2. On 4 May 2020, the Company signed a warehouse
perjanjian sewa menyewa gudang dengan PT Panca lease agreement with PT Panca Puri Perkasa,
Puri Perkasa, yang berlokasi di kawasan Krakatau located in the Krakatau Industrial Estate Cilegon
Industrial Estate Cilegon, Jalan Asia Raya, Kelurahan area, Jalan Asia Raya, Kotasari Village, Gerogol
Kotasari, Kecamatan Gerogol, Kota Cilegon, Provinsi District, Cilegon City, Banten Province, covering an
Banten, seluas 25.704 m2, yang akan berakhir pada area of 2 5,704 square meters, which will expire on
23 Oktober 2030. 23 October 2030.
3. Pada tanggal 16 Juni 2020, Perseroan menandatangani 3. On 16 June 2020, the Company signed a land use
perjanjian pemanfaatan lahan untuk pemasangan agreement for the installation of a gas pipeline with
jalur pipa gas dengan PT Pertamina Gas, yang berakhir PT Pertamina Gas, which will expire on 14 August
pada tanggal 14 Agustus 2026. 2026.
4. Pada tanggal 4 Agustus 2023, CAA telah 4. On 4 August 2023, CAA appointed and signed
menunjuk dan menandatangani perjanjian dengan agreements with two contractors to perform
dua kontraktor untuk mengerjakan Front-End Front-End Engineering Design ("FEED") for the
Engineering Design (“FEED”) atas pembangunan construction of its CAA plant.
pabrik CAA.
5. Pada tanggal 19 September 2023, CAA telah 5. On 19 September 2023, CAA appointed and signed
menunjuk dan menandatangani perjanjian agreements with two contractors to perform land
dengan dua kontraktor untuk mengerjakan preparation work.
pematangan lahan.
6. Sampai dengan 31 Desember 2025, total 6. As of 31 December 2025, the Company's total initial
pengeluaran tahap awal pembangunan pabrik baru expenditure for its construction of its new CA-EDC
CA-EDC ini sebesar US$411 juta. plant was US$411 million.
7. Perseroan, Indonesia Investment Authority (INA), 7. The Company, the Indonesia Investment Authority
dan Badan Pengelola Investasi Daya Anagata (INA), and the Daya Anagata Nusantara Investment
Nusantara (DANANTARA) sedang menjajaki suatu Management Agency (DANANTARA) are exploring
potensi kerja sama dan masih dalam proses diskusi potential collaborations and are currently in
mengenai kerja sama tersebut. discussions regarding such a collaboration.
Pada tanggal 3 Maret 2026, Perseroan mengumumkan On 3 March 2026, the Company announced that it
bahwa Perseroan telah menandatangani had entered into a Conditional Share Subscription
Conditional Share Subscription Agreement (CSSA) Agreement (CSSA) with Danantara and INA in
dengan Danantara dan INA sehubungan dengan connection with the development of its Chlor-
pengembangan proyek Chlor-Alkali dan Ethylene Alkali and Ethylene Dichloride ("CA-EDC") project.
Dichloride (“CA-EDC”). Berdasarkan perjanjian Under this agreement, Danantara Indonesia and
tersebut, Danantara Indonesia dan Indonesia the Indonesia Investment Authority will participate
Investment Authority akan berpartisipasi sebagai as strategic investors in the project with a total
investor strategis dalam proyek tersebut dengan total investment commitment of approximately US$200
komitmen investasi sekitar US$200 juta. Pada tanggal million. As of the financial statement date, the
laporan keuangan, penyelesaian transaksi tersebut completion of this transaction is still subject to the
masih bergantung pada pemenuhan kondisi-kondisi fulfillment of certain conditions as stipulated in
tertentu sebagaimana diatur dalam perjanjian. their agreement.
8. Pada tanggal 1 April 2025, CAPGC, entitas anak 8. On 1 April 2025, CAPGC, a subsidiary of the
Perseroan, telah mengakuisisi 100% kepemilikan Company, acquired 100% ownership of ACE
atas ACE di Singapura. in Singapore.
9. Berdasarkan perjanjian jual beli tanggal 6 Mei 2025 9. Based on a sale and purchase agreement dated
yang telah berlaku efektif tanggal 1 Agustus 2025, 6 May 2025, which became effective on 1 August
CAC, entitas anak Perseroan telah mengakuisisi 2025, CAC, a subsidiary of the Company, acquired
100% kepemilikan di Chevron Philips Singapore 100% ownership in Chevron Philips Singapore
Chemical Pte. Ltd. (CPSC) yang kemudian dirubah Chemical Pte. Ltd. (CPSC), which was later renamed
namanya menjadi Aster Polymer Solutions Pte. Ltd. as Aster Polymer Solutions Pte. Ltd. (APS).
(APS).
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10. Berdasarkan Perjanjian Jual Beli Bersyarat tanggal 24 10. Pursuant to its Conditional Sale and Purchase
Oktober 2025, Perseroan berencana mengakuisisi Agreement dated 24 October 2025, the Company
operasi ExxonMobil Singapura berupa seluruh plans to acquire ExxonMobil Singapore's
stasiun pengisian bahan bakar di Singapura. operations, including all fuel stations in Singapore.
Pada tanggal 31 Desember 2025, AMS1, entitas anak On 31 December 2025, AMS1, a subsidiary of the
Perseroan, telah melakukan pembayaran sebesar Company, made a down payment of US$955 million
US$955 juta sebagai uang muka atas investasi. for investment. AMS1 and the seller agreed that the
AMS1 dan pihak penjual menyepakati bahwa tanggal transaction completion date was going to be 31
penyelesaian transaksi adalah 31 Desember 2025. December 2025. As such, in accordance with the
Oleh karena itu, sesuai dengan ketentuan dalam provisions of the CSPA, the effective date of this
CSPA, tanggal efektif akuisisi ini adalah 1 Januari 2026. acquisition was 1 January 2026.
Sumber Dana yang Digunakan Sources of Funds Used
Dalam ikatan material investasi barang modal, In terms of material commitments for capital goods
Perseroan memprioritaskan penggunaan dana dari kas investments, the Company prioritizes the use of
internal. Kendati demikian, tidak menutup kemungkinan internal cash. However, the Company may seek funding
bagi Perseroan untuk mencari pendanaan yang sesuai in accordance with its capacity after conducting
dengan kapasitas Perseroan setelah melalui analisis adequate financial analysis.
keuangan yang memadai.
Denominasi Mata Uang dan Upaya Mitigasi Currency Denominations and Mitigation Measures
Dalam ikatan material tersebut, mata uang yang When it comes to these material commitments,
digunakan terutama dalam denominasi dolar AS. the currency the Company uses has primarily been
Namun, ada juga dalam denominasi mata uang rupiah denominated in US dollars. However, some have
dan mata uang asing lainnya. Untuk transaksi dengan also been denominated in rupiah and other foreign
mata uang selain dolar AS, Perseroan telah memiliki currencies. For transactions in currencies other than
mekanisme untuk memitigasi potensi risiko yang US dollars, the Company has mechanisms in place
muncul, seperti melalui kebijakan lindung nilai (hedging) to mitigate potential risks, such as through hedging
atau mekanisme lainnya. policies or other mechanisms.
INFORMASI DAN FAKTA MATERIAL YANG MATERIAL INFORMATION AND FACTS
TERJADI SETELAH TANGGAL LAPORAN OCCURRING AFTER THE DATE OF THE
AKUNTAN ACCOUNTANT'S REPORT
Pada tanggal 3 Februari 2026, Perseroan berkomitmen On 3 February 2026, the Company committed to
untuk melakukan pembelian kembali saham sebanyak- repurchasing shares amounting to a maximum of Rp2
banyaknya sebesar Rp2 triliun. Rencana pembelian trillion. This share repurchase plan will be implemented
kembali saham ini dilakukan dalam jangka waktu paling within a maximum period of three months following the
lama 3 bulan setelah setelah tanggal penyampaian date of the Disclosure of Information, specifically, from
Keterbukaan Informasi, yaitu 4 Februari 2026 sampai 4 February 2026 to 3 May 2026.
3 Mei 2026.
Perseroan telah menerbitkan Obligasi Berkelanjutan The Company has issued Chandra Asri Pacific Shelf-
V Chandra Asri Pacific Tahap II Tahun 2026 sejumlah Registered Bonds V Phase II Year 2026 in the amount
Rp2,25 triliun (setara dengan US$133.785 ribu) yang of Rp2.25 trillion (equivalent to US$133,785 thousand),
terdiri atas seri A sejumlah Rp635,39 miliar (setara consisting of Rp635.39 billion (equivalent to US$37,780
dengan US$37.780 ribu) yang jatuh tempo pada 25 thousand) in Series A, which will mature on 25 February
Februari 2029, seri B sejumlah Rp885,385 miliar (setara 2029; Rp885.385 billion (equivalent to US$52,645
dengan US$52.645 ribu) yang jatuh tempo pada 25 thousand) in Series B, which will mature on 25 February
Februari 2031, dan Seri C sejumlah Rp729,225 miliar 2031; and Rp729.225 billion (equivalent to US$43,360
(setara dengan US$43.360 ribu) yang jatuh tempo pada thousand) in Series C, which will mature on 25 February
25 Februari 2033. Obligasi tersebut dicatat pada Bursa 2033. The bonds were listed on the Indonesia Stock
Efek Indonesia pada 26 Februari 2026. Exchange on 26 February 2026.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk TARGET, REALISASI, DAN PROYEKSI TARGET, REALIZATION, AND PROJECTIONS Target dan Realisasi Tahun 2025 Target and Realization for 2025 Pendapatan Revenue Pendapatan Bersih Perseroan pada tahun 2025 The Company's net revenue in 2025 reached US$7,020. mencapai US$7.020 juta, meningkat dibandingkan million, which marked an increase compared to its dengan pendapatan bersih pada tahun 2024 yaitu net revenue of US$1,785 million in 2024. This revenue sebesar US$1.785 juta. Selama tahun 2025 peningkatan increase in 2025 was primarily due to additional revenue pendapatan ini terutama dikarenakan oleh adanya from the energy and chemical segment resulting penambahan pendapatan melalui segmen energi from the Company's acquisition of a subsidiaries in dan kimia yang dihasilkan dari akuisisi entitas anak di Singapore and its production optimization following Singapura serta optimalisasi produksi setelah aktivitas turnaround maintenance activities in 2024. turn around maintenance pada tahun 2024. Laba (Rugi) Tahun Berjalan Profit (Loss) for the Year Untuk laba tahun berjalan, pencapaian Perseroan pada The Company's profit for the year in 2025 was US$1,448 tahun 2025 adalah US$1.448 juta. Hal ini terutama million. This was primarily due to a gain resulting from disebabkan oleh adanya keuntungan yang dihasilkan the discounted purchase from its acquisition of a dari pembelian dengan diskon atas akuisisi entitas anak subsidiary in Singapore. di Singapura. Struktur Modal Capital Structure Chandra Asri Group mengelola struktur modalnya Chandra Asri Group manages its capital structure untuk memastikan bahwa Perseroan dapat melanjutkan to ensure the Company can continue its business kelangsungan usahanya dan mengatasi ketidakpastian continuity and address uncertainties and challenges dan tantangan melalui optimalisasi saldo utang dan by optimizing its balance of debt and equity. In line ekuitas. Sejalan dengan kebijakan keuangannya, with its financial policy, the Company maintains a low Perseroan mempertahankan gearing ratio yang rendah, gearing ratio, below its maximum requirement of 100%. di bawah ketentuan maksimal 100%. Pada tahun 2025, In 2025, the gearing ratio was 54%. rasio gearing adalah sebesar 54%. PROSPEK USAHA BUSINESS PROSPECTS Bank Dunia memperkirakan pertumbuhan ekonomi The World Bank has estimated that global economic global pada tahun 2026 melambat, yakni hanya 2,6% growth will slow to 2.6% in 2026, down from its 2.7% dari 2,7% untuk proyeksi tahun 2025. Penurunan projection for 2025. This projection was downgraded proyeksi ini karena beberapa faktor pendukung yang due to several potentially sluggish supporting factors. kemungkinan lesu. Secara khusus, Bank Dunia mengingatkan, In particular, the World Bank has warned that trade pertumbuhan perdagangan diperkirakan melemah growth is expected to weaken as businesses reduce karena sektor usaha mengurangi akumulasi persediaan inventory accumulation and the impact of increasingly dan dampak kebijakan tarif yang semakin intensif. intensive tariff policies. Although developing countries Meskipun negara-negara berkembang dan negara and emerging markets are expected to be more transisi menuju negara maju dengan pertumbuhan resilient to trade challenges in 2025, prospects across pesat (emerging market) terbukti lebih tangguh regions remain uneven. terhadap tantangan perdagangan di tahun 2025, namun prospek di berbagai wilayah tetap tidak merata. Risiko jangka pendek terhadap prospek global Short-term risks to the global outlook are tilted to the cenderung ke arah negatif. Pertumbuhan dapat downside. Growth could be hampered if trade tensions terhambat jika ketegangan perdagangan meningkat escalate or financial market sentiment deteriorates in atau sentimen pasar keuangan memburuk di tengah the midst of falling asset prices, fiscal concerns, or penurunan harga aset, kekhawatiran fiskal, atau inflationary shocks. kejutan inflasi. 176 From Transformational Growth to Enduring Strength
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Analisis dan Pembahasan Manajemen | Management Analysis and Discussion
Kendati demikian, perkembangan penggunaan However, the widespread use of artificial intelligence
artificial intelligence atau AI diperkirakan akan (AI) is expected to increase efficiency. Furthermore, the
semakin meluas, sehingga berpeluang meningkatkan business world's ability to adapt to trade conditions
efisiensi. Selain itu, kemampuan adaptasi dunia usaha will also improve. These factors will support global
terhadap kondisi perdagangan juga akan semakin economic growth.
baik. Faktor-faktor ini akan memberikan dukungan
terhadap pertumbuhan ekonomi global.
Untuk harga komoditas, Bank Dunia melalui laporan When it comes to commodity prices, the World
“Commodity Markets Outlook” edisi Oktober 2025 Bank has revealed in its October 2025 edition of its
mengungkapkan bahwa indeks harga energi di pasar "Commodity Markets Outlook" report that the energy
internasional pada tahun 2026 masih akan mengalami price index on the international market will remain under
tekanan. Kondisi seperti ini diperkirakan masih terus pressure in 2026. This situation is expected to persist
berlanjut hingga tahun 2027. into 2027.
Harga minyak jenis Brent diproyeksikan ada di kisaran Brent crude oil prices are projected to hover around
US$60 per barel pada tahun 2026. Di antara penyebab US$60 per barrel in 2026. Among the primary causes
utamanya adalah tekanan pada perekonomian is the pressure on Chinese economy, leading to a
Tiongkok, sehingga konsumsi minyak negara tersebut decline in the country's oil consumption. Furthermore,
akan menurun. Selain itu, semakin maraknya peredaran the increasing popularity of electric and hybrid vehicles
kendaraan bertenaga listrik maupun hibrida serta and oversupply will also serve as contributing factors.
kelebihan pasokan juga turut menjadi penyebabnya.
Selaras dengan kekhawatiran Bank Dunia, dalam In line with the World Bank's concerns, the Indonesian
publikasi Rencana Anggaran Pendapatan dan Belanja government expressed in the publication of its 2026
Negara (RAPBN) 2026, pemerintah memandang State Budget Plan (RAPBN) that the global economy in
bahwa perekonomian global tahun 2026 masih penuh 2026 will be filled with uncertainty and even increased
ketidakpastian, bahkan makin kompleks. Hal itu, antara complexity. This will be seen reflected in risks to food
lain ditunjukkan melalui risiko pada ketahanan pangan and energy security and escalating political tensions
dan energi, serta eskalasi ketegangan politik. (among other things).
Walaupun begitu, pemerintah menilai perekonomian Despite this, the government has assessed that the
Indonesia masih memiliki fundamental kuat, yang Indonesian economy still has strong fundamentals,
didukung oleh terjaganya konsumsi domestik, investasi, supported by maintained domestic consumption,
dan ekspor yang tumbuh positif. Dalam situasi tersebut, investment, and positive export growth. Given this
pemerintah optimis pertumbuhan ekonomi tahun 2026 situation, the government is optimistic that economic
akan mencapai 5,4%. growth in 2026 will reach 5.4%.
Untuk mendukung target tersebut, pemerintah akan To support this target, the government will maintain a
menjaga APBN tetap sehat dan kredibel sebagai healthy and credible state budget (APBN) as its primary
instrumen utama penguatan ekonomi. Untuk instrument for strengthening the economy. To achieve
mewujudkannya, inisiatif yang dijalankan, antara lain this, the government's initiatives undertaken will include
melakukan optimalisasi pendapatan yang diselaraskan optimizing revenues aligned with economic capacity,
dengan kapasitas perekonomian, penguatan kualitas strengthening its quality of spending to make it more
belanja agar lebih efisien dan produktif, serta terus efficient and productive, and continuing to encourage
mendorong pembiayaan yang lebih inovatif dan more innovative and prudent financing. State spending
prudent. Belanja negara diarahkan untuk meningkatkan is directed towards increasing efficiency and economic
efisiensi dan daya ungkit ekonomi, di antaranya dengan leverage, including by strengthening synergy between
memperkuat sinergi pemerintah pusat dan daerah. the central and regional governments.
Bagi Chandra Asri Group, pergerakan kondisi For Chandra Asri Group, positive domestic economic
perekonomian di dalam negeri yang positif akan conditions will significantly support the Company's
sangat mendukung kinerja Perseroan yang fokus performance, which focuses on the domestic market.
pada pasar domestik. Untuk itu, Perseroan akan terus Accordingly, the Company will continue to maintain
menjaga operational excellence, terutama untuk operational excellence, particularly in maintaining
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
menjaga keandalan pabrik. Komitmen ini merupakan plant reliability. This commitment is a crucial initiative
inisiatif penting agar Perseroan dapat memberikan to enable the Company to provide maximum service to
layanan maksimal kepada konsumen melalui produk consumers through quality products.
yang berkualitas.
Di antara upaya menjaga kegiatan operasional Among these efforts to maintain optimal operational
yang prima itu, Perseroan menerapkan strategi activities, the Company is implementing a predictive
predictive maintenance terhadap pabrik serta fasilitas maintenance strategy for its plants and supporting
pendukungnya. Selain itu, Perseroan juga akan terus facilities. Furthermore, the Company will continue
mengembangkan ekosistem bisnis yang sehat serta to develop a healthy business ecosystem that will
berdampak positif bagi Perseroan dan para pemangku positively impact the Company and its stakeholders
kepentingan, baik dalam pendek, menengah, for the short, medium, and long terms.
maupun panjang.
Pada saat bersamaan, sesuai dengan komitmen At the same time, in line with the Company's
Perseroan dalam menjalankan kegiatan usaha, commitment to being a "Growth Partner" in its
yakni “Growth Partner”, Chandra Asri Group akan business activities, Chandra Asri Group will continue to
terus mendorong kemitraan untuk tumbuh, baik encourage partnerships for growth through acquisition
melalui strategi akuisisi maupun diversifikasi usaha. strategies and business diversification. These efforts
Upaya ini diwujudkan agar dapat mendukung daya will be implemented to support the Company's
tahan Perseroan yang semakin andal serta mampu increasingly reliable resilience and enable it to make
memberikan kontribusi lebih besar bagi para greater contributions to its stakeholders.
pemangku kepentingan.
DIVIDEN DIVIDENDS
Kebijakan Policy
Mengacu pada peraturan perundangan-undangan di In accordance with Indonesian laws and regulations,
Indonesia, keputusan mengenai dividen ditetapkan the Company's dividend decisions are made by
oleh pemegang saham melalui Rapat Umum shareholders through Annual General Meetings of
Pemegang Saham Tahunan berdasarkan rekomendasi Shareholders. Recommendations come from the
dari Dewan Komisaris dan Direksi. Perseroan dapat Board of Commissioners and the Board of Directors.
membagikan dividen apabila Perseroan mencatatkan The Company may distribute dividends if it records a
saldo laba positif dan setelah dilakukan alokasi untuk positive retained earnings balance and after allocations
dana cadangan. to its reserve fund.
Rekomendasi, penetapan besaran dan pembayaran Dividend amount recommendations, determinations
dividen oleh Direksi serta persetujuan pembagian and payments by the Board of Directors, and
dividen oleh Dewan Komisaris merupakan approval of dividend distributions by the Board of
kebijaksanaan mereka sendiri. Penerapan tersebut Commissioners are made at their sole discretion.
akan bergantung pada sejumlah faktor, termasuk The implementation of these dividends distributions
laba bersih Perseroan, ketersediaan cadangan wajib, will depend on a number of factors, including the
kebutuhan belanja modal, hasil usaha, dan arus kas. Company's net profit, the availability of statutory
reserves, capital expenditure requirements, operating
results and cash flow.
Hal tersebut selanjutnya tergantung pada berbagai This in turn depends on various factors, including the
faktor termasuk keberhasilan penerapan strategi Company's successful implementation of its business
bisnis Perseroan, pertimbangan keuangan, persaingan, strategy, financial considerations, competition,
peraturan yang berlaku, dan kondisi perekonomian applicable regulations, and general economic
secara umum. Selain itu, faktor-faktor lain yang spesifik conditions. In addition, there are other factors specific
178 From Transformational Growth to Enduring Strength
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Analisis dan Pembahasan Manajemen | Management Analysis and Discussion
terkait Perseroan dan industrinya. Banyak dari faktor- to the Company and its industry. Many of these factors
faktor tersebut berada di luar kendali Perseroan. are beyond the Company's control.
Sebelum berakhirnya tahun buku, dividen interim dapat Before the end of the financial year, interim dividends
dibagikan sepanjang diizinkan berdasarkan Anggaran may be distributed as permitted by the Company's
Dasar Perseroan. Ketentuannya, dividen interim tidak Articles of Association. Interim dividends must not
mengakibatkan aset kekayaan bersih Perseroan result in the Company's net assets becoming less than
menjadi kurang dari jumlah total modal ditempatkan its total amount of issued and fully paid-up capital and
dan disetor penuh dan cadangan wajib. statutory reserves.
Pembagian tersebut ditentukan Direksi setelah The distribution of dividends is determined by the
terlebih dahulu disetujui Dewan Komisaris. Jika, setelah Board of Directors after prior approval by the Board of
berakhirnya tahun buku yang dimaksud, Perseroan Commissioners. If, after the end of the relevant fiscal
mengalami kerugian, dividen interim yang sudah year, the Company experiences a loss, the interim
dibagikan harus dikembalikan. Direksi dan Dewan dividend already distributed must be returned. The
Komisaris akan bertanggung jawab secara tanggung Board of Directors and the Board of Commissioners will
renteng dalam hal dividen interim tidak dikembalikan be jointly and severally liable if the interim dividends are
kepada Perseroan. not returned to the Company.
Apabila keputusan dibuat untuk membagikan dividen, If a decision is made to distribute dividends,
dividen akan dibayarkan dalam Rupiah Indonesia. the dividends will be paid in Indonesian Rupiah.
Pemegang saham pada tanggal pencatatan yang Shareholders on the applicable record date will be
berlaku akan berhak atas jumlah penuh dividen yang entitled to the full amount of the approved dividend,
disetujui, yang dapat dikenai pajak penghasilan which may be subject to a withholding tax in Indonesia.
(withholding tax) yang berlaku di Indonesia. Dividen Dividends received by foreign shareholders will be
yang diterima pemegang saham asing akan dikenai subject to Indonesian income tax at a maximum of 20%
pajak penghasilan Indonesia maksimum sebesar (or the applicable tax rate).
20% atau sebesar ketentuan peraturan perpajakan
yang berlaku.
Realisasi Pembagian Dividen Dividend Distribution Realization
Rincian realisasi pembagian dividen dalam 2 (dua) Details of the Company's dividend distribution realization
tahun terakhir disampaikan dalam tabel di bawah ini: for the last two years are presented in the table below:
Tahun Buku Tanggal Pembayaran Jumlah Dividen Dividen Per Saham
Fiscal Year Payment Date Dividend Amount Dividend Per Share
2025 28 November 2025 US$20.000.000 US$0,000231
11 Juli 2025
2018 US$30.000.000 US$0,000350
11 July 2025
11 Juni 2024
2024 US$30.000.000* US$0,000422
11 June 2024
*Dividen Final | Final Dividends
KOMPENSASI JANGKA PANJANG: PROGRAM LONG-TERM COMPENSATION: EMPLOYEE
KEPEMILIKAN SAHAM KARYAWAN DAN/ AND/OR MANAGEMENT STOCK OWNERSHIP
ATAU MANAJEMEN (ESOP/MSOP) PROGRAM (ESOP/MSOP)
Hingga tahun 2025, Chandra Asri Group belum pernah As of 2025, Chandra Asri Group has not implemented
menyelenggarakan kompensasi jangka panjang dalam any long-term compensation in the form of Employee
bentuk Program Kepemilikan Saham Karyawan dan/ and/or Management Stock Ownership Programs.
atau Manajemen.
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REALISASI PENGGUNAAN DANA HASIL USE OF PROCEEDS FROM PUBLIC
PENAWARAN UMUM OFFERINGS
Pada tahun 2025, Perseroan melakukan Penawaran In 2025, the Company conducted a Public Offering
Umum Obligasi Berkelanjutan V Tahap I Tahun 2025 for its Shelf-Registered Bonds V Phase I of 2025 (with
(bertenor 3, 5, dan 7 tahun) dengan jumlah pokok tenors of 3, 5, and 7 years) for a principal amount of
sebesar Rp1,5 triliun setelah memperoleh pernyataan Rp1.5 trillion after receiving an effective statement
efektif dari Otoritas Jasa Keuangan pada 30 Desember from the Financial Services Authority on 30 December
2025. Seluruh hasil bersih telah terealisasi sepenuhnya 2025. All net proceeds have been fully realized in
sesuai dengan rencana penggunaan dana. accordance with their planned use of these proceeds.
INFORMASI MATERIAL TERKAIT DENGAN MATERIAL INFORMATION RELATED TO
INVESTASI, EKSPANSI, DIVESTASI, AKUISISI INVESTMENT, EXPANSION, DIVESTMENT,
DAN RESTRUKTURISASI UTANG/MODAL ACQUISITION, AND DEBT/CAPITAL
RESTRUCTURING
Investasi Investment
1. Pada tahun 2025, Perseroan melalui entitas anak 1. In 2025, the Company, through its subsidiary,
melanjutkan realisasi investasi atas pembangunan continued its investment in the construction of
Pabrik Chlor-Alkali dan Ethylene Dichloride (CA- its Chlor-Alkali and Ethylene Dichloride (CA-
EDC). Proyek strategis ini merupakan bagian dari EDC) Plant. This strategic project is part of the
upaya Perseroan dalam memperkuat integrasi Company's efforts to strengthen its integration of
rantai nilai industri petrokimia serta meningkatkan the petrochemical industry value chain and increase
kapasitas dan diversifikasi portofolio produk. Pabrik capacity and diversify its product portfolio. The
CA-EDC tersebut ditargetkan mulai beroperasi CA-EDC plant is targeted to begin commercial
secara komersial pada tahun 2027, dengan harapan operations in 2027, with the expectation of making
dapat memberikan kontribusi positif terhadap a positive contribution to the Company's future
kinerja operasional dan keuangan Perseroan di operational and financial performance.
masa mendatang.
2. Perseroan terus meningkatkan kapabilitas 2. The Company continued to enhance its operational
operasional di bidang logistik maritim melalui capabilities in maritime logistics by acquiring two
penambahan 2 (dua) chemical vessel berkapasitas chemical vessels, each with a capacity of 9,000
masing-masing 9.000 DWT. Kapal yang dibuat di DWT. These Japanese-built vessels were specifically
Jepang tersebut dirancang khusus mendukung designed to support the transportation of chemicals
pengangkutan bahan kimia di jalur pelayaran on domestic and international shipping routes.
domestik dan internasional.
3. Perseroan melalui entitas anak PT Redeco Petrolin 3. The Company, through its subsidiary, PT Redeco
Utama (RPU) membangun fasilitas tangki bitumen Petrolin Utama (RPU), is building a bitumen tank
berkapasitas total 12.000 m³. Langkah ini menjadi facility with a total capacity of 12,000 m³. This
bagian dari upaya Chandra Asri Group menghadirkan step is part of the Chandra Asri Group's efforts
infrastruktur industri yang terintegrasi dan to provide integrated industrial infrastructure to
mendukung kebutuhan penyimpanan serta support the storage and distribution needs of
distribusi bitumen di Indonesia. bitumen in Indonesia.
4. Perseroan melalui entitas anak PT Krakatau Chandra 4. The Company, through its subsidiary, PT Krakatau
Energi (KCE), memperkuat bisnis energi terbarukan Chandra Energi (KCE), has strengthened its
dengan menambah kapasitas 4,7 MWp dari renewable energy business by adding 4.7 MWp
Pembangkit Listrik Tenaga Surya (PLTS) di Cilegon, of capacity from its Solar Power Plant (PLTS) in
Banten, sehingga total portofolio terpasang CDI Cilegon, Banten, bringing CDI Group's total installed
Group mencapai 11 MWp pada November 2025. portfolio to 11 MWp by November 2025.
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5. Pasca akuisisi ACE, Perseroan melakukan investasi 5. Following the ACE acquisition, the Company
untuk peremajaan aset, termasuk fasilitas single has invested in asset rejuvenation, including the
buoy mooring, lube oil complex, dan condensate single buoy mooring facility, lube oil complex,
splitter unit, serta merencanakan investasi and condensate splitter unit, and plans further
untuk integrasi gas turbine, dan investasi pada investments in gas turbine integration and additional
penambahan unit kompresor guna meningkatkan compressor units to enhance C2 export capacity.
kapasitas ekspor C2.
Ekspansi Expansion
1. Pada tanggal 30 Oktober 2025, PT Chandra 1. On 30 October 2025, PT Chandra Warehouse
Warehouse Cilegon (CWC), entitas anak Perseroan, Cilegon (CWC), a Company subsidiary, purchased
melakukan pembelian aset gudang dan tanah di warehouse assets and land in the Krakatau I
Kawasan Industri Krakatau I, Cilegon, Banten dari Industrial Estate, Cilegon, Banten, from PT Panca
PT Panca Puri Perkasa (PPP) untuk pengembangan Puri Perkasa (PPP) for the development of the
bisnis pergudangan dan operasional Perseroan. Company's warehousing and operational business.
2. Perseroan meluncurkan lini bisnis cold chain melalui 2. The Company launched a cold chain business line
PT Chandra Cold Chain (CCC) dengan fasilitas through PT Chandra Cold Chain (CCC), with a facility
seluas sekitar 950 m² dan kapasitas hingga 700 sized at approximately 950 m² and with a capacity
pallet position. Pengembangan ini memperluas of up to 700 pallet positions. This development
portofolio layanan pada segmen logistik suhu expanded the Company's service portfolio in the
terkendali serta memperkuat platform logistik temperature-controlled logistics segment and
terintegrasi Perseroan. strengthened its integrated logistics platform.
3. Perseroan meningkatkan kapasitas pabrik Butene-1 3. The Company expanded the capacity of its
(B1) dan Methyl Tert-Butyl Ether (MTBE) lebih dari Butene-1 (B1) and Methyl Tert-Butyl Ether (MTBE)
25%, dengan operasional dimulai pada awal plants by over 25%, with operations commencing
tahun 2026. in early 2026.
Divestasi Divestment
Perseroan tidak melakukan divestasi material pada The Company did not undertake any material
tahun 2025. divestment projects in 2025.
Akuisisi Acquisitions
1. Pada tanggal 1 April 2025, CAPGC, entitas anak 1. On 1 April 2025, CAPGC, a subsidiary of the
Perseroan mengakuisisi 100% kepemilikan Company, acquired 100% ownership of Aster
Aster Chemicals & Energy Pte. Ltd. (ACE). Alasan Chemicals & Energy Pte. Ltd. (ACE). The acquisition
dilakukannya akuisisi adalah untuk memperkuat was conducted to strengthen the Company's Group
bisnis Group Perseroan dan memberikan peluang business and provide growth opportunities.
untuk pertumbuhan.
2. Pada tanggal 21 April 2025, CDI, entitas anak 2. On 21 April 2025, CDI, a subsidiary of the Company,
Perseroan mengakuisisi 100% kepemilikan saham acquired 100% ownership of PT Barito Investa
PT Barito Investa Prima (BIP). Langkah strategis Prima (BIP). This strategic move was taken to
ini dilakukan untuk meningkatkan integrasi rantai enhance value chain integration and strengthen the
nilai dan memperkuat strategi pertumbuhan Company's long-term sustainable growth strategy.
berkelanjutan jangka panjang Perseroan. Pada On 8 August 2025, BIP, a subsidiary of the Company,
tanggal 8 Agustus 2025, BIP, entitas anak Perseroan decided to change its name to PT Chandra Investa
memutuskan untuk melakukan perubahan nama Prima (CIP).
menjadi PT Chandra Investa Prima (CIP).
3. Pada tanggal 1 Agustus 2025, AAA, entitas anak 3. On 1 August 2025, AAA, a subsidiary of the Company,
Perseroan mengakuisisi 100% kepemilikan Chevron acquired 100% ownership of Chevron Phillips
Phillips Singapore Chemicals Pte. Ltd. yang berubah Singapore Chemicals Pte. Ltd., which changed its
nama menjadi Aster Polymer Solutions Pte. Ltd. name to Aster Polymer Solutions Pte. Ltd.
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4. ACE mengakuisisi 50% kepemilikan PCS Pte. Ltd. 4. ACE acquired PCS Pte. Ltd.’s 50% interest in a
dalam fasilitas Condensate Splitter Unit (CSU) Condensate Splitter Unit (CSU) and associated assets,
beserta aset terkait, sehingga akan memiliki resulting in full ownership upon completion. The
kepemilikan penuh setelah transaksi selesai. acquisition, together with the planned revitalization,
Akuisisi ini, bersama dengan rencana revitalisasi, is expected to increase Aster’s total processing
diharapkan dapat meningkatkan total kapasitas capacity from approximately 237,000 barrels per day
pengolahan Aster dari sekitar 237.000 barel per hari to above 300,000 barrels per day.
menjadi lebih dari 300.000 barel per hari.
5. Selain itu, sejalan dengan penguatan infrastruktur 5. Furthermore, in line with its strengthening of
dan integrasi rantai nilai tersebut, Perseroan juga infrastructure and value chain integration, the
meningkatkan kepemilikan saham pada PT Chandra Company has also increased its shareholding in PT
Shipping International dan PT Marina Indah Maritim Chandra Shipping International and PT Marina Indah
dari semula 49% menjadi 99,99%. Peningkatan Maritim from 49% to 99.99%. This increased ownership
kepemilikan ini memperkuat kendali dan fleksibilitas is meant to strengthen the Company's operational
operasional Perseroan dalam mengelola layanan control and flexibility in managing maritime logistics
logistik maritim secara lebih terintegrasi, sekaligus services in a more integrated manner, all while
mendukung optimalisasi jaringan distribusi dan supporting distribution network optimization and
efisiensi operasional secara keseluruhan. overall operational efficiency.
Restrukturisasi Utang/Modal Debt/Capital Restructuring
Perseroan tidak melakukan restrukturisasi utang/modal The Company did not undertake any material debt/
material pada tahun 2025. capital restructuring in 2025.
TRANSAKSI MATERIAL YANG MENGANDUNG MATERIAL TRANSACTIONS CONTAINING
BENTURAN KEPENTINGAN ATAU DENGAN A CONFLICT OF INTEREST OR WITH
PIHAK AFILIASI AFFILIATED PARTIES
Transaksi material yang mengandung benturan Material transactions containing a conflict of interest
kepentingan maupun dengan pihak berelasi, antara or with related parties use Financial Services Authority
lain mengacu pada Peraturan Otoritas Jasa Keuangan (OJK) Regulation No. 42/POJK.04/2020 concerning
(OJK) No. 42/POJK.04/2020 tentang Transaksi Afiliasi Affiliated Transactions and Conflict of Interest
dan Transaksi Benturan Kepentingan (“POJK 42/2020”). Transactions ("POJK 42/2020") as references (among
other things).
Peraturan tersebut menjelaskan bahwa transaksi This regulation defines an affiliated transaction as
afiliasi adalah setiap aktivitas dan/atau transaksi yang any activity and/or transaction conducted by a public
dilakukan oleh perusahaan terbuka atau perusahaan company or controlled company with an affiliate
terkendali dengan afiliasi dari anggota Direksi, of a member of the Board of Directors, Board of
anggota Dewan Komisaris, pemegang saham utama, Commissioners, major shareholder, or controller. This
atau pengendali. Termasuk, setiap aktivitas dan/atau includes any activity and/or transaction conducted
transaksi yang dilakukan oleh perusahaan terbuka atau by a public company or controlled company for the
perusahaan terkendali untuk kepentingan afiliasi dari benefit of an affiliate of the public company or an
perusahaan terbuka atau afiliasi dari anggota Direksi, affiliate of a member of the Board of Directors, Board
anggota Dewan Komisaris, pemegang saham utama of Commissioners, major shareholder, or controller.
atau pengendali.
Sedangkan benturan kepentingan adalah perbedaan A conflict of interest, however, is a difference between
antara kepentingan ekonomis perusahaan terbuka the economic interests of a public company and
dengan kepentingan ekonomi pribadi anggota the personal economic interests of a member of the
Direksi, Dewan Komisaris, pemegang saham utama, Board of Directors, Board of Commissioners, major
atau pengendali yang dapat merugikan perusahaan shareholder, or controller that could be detrimental to
terbuka dimaksud. the public company in question.
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Analisis dan Pembahasan Manajemen | Management Analysis and Discussion
Realisasi Transaksi Transaction Realization
Pada tahun 2025, Perseroan melakukan transaksi In 2025, the Company entered into the following
dengan pihak-pihak berelasi, yakni sebagai berikut: transactions with related parties:
1. Perseroan menyediakan imbalan kerja untuk 1. The Company provided employee benefits for
anggota Dewan Komisaris dan Direksi yang members of the Board of Commissioners and
terdiri dari gaji dan bonus serta tunjangan lain Directors, consisting of salaries, bonuses, and other
khusus Direksi. allowances specifically for the Board of Directors.
2. Perseroan menyewa ruangan kantor dan lahan 2. The Company rented office space and parking
parkir dari PT Griya Idola (GI); anak perusahaan space from PT Griya Idola (GI), a subsidiary of PT
PT Barito Pacific Tbk (Barito Pacific merupakan Barito Pacific Tbk (Barito Pacific is the Company's
pihak pengendali utama Perseroan, di mana Bapak primary controlling party, with Mr. Prajogo Pangestu
Prajogo Pangestu merupakan pemegang saham as its principal shareholder).
utama Perseroan).
3. Penjualan kepada pihak berelasi, sebesar 3,3% 3. Sales to related parties amounted to 3.3% of the
dari jumlah pendapatan untuk tahun yang berakhir Company's total revenue for the year that ended
31 Desember 2025 (2024: 15,5%). Pada tanggal on 31 December 2025 (2024: 15.5%). As of the
pelaporan, piutang atas penjualan tersebut dicatat reporting date, receivables from these sales were
sebagai bagian dari piutang usaha, yang meliputi recorded as part of accounts receivable, which
0,32% dari jumlah aset pada tanggal 31 Desember accounted for 0.32% of total assets as of 31
2025 (31 Desember 2024: 0,95%). December 2025 (31 December 2024: 0.95%).
4. Pembelian barang jadi dari pihak berelasi sebesar 4. Purchases of finished goods from related parties
2,0% dari jumlah pembelian barang jadi pada tahun amounted to 2.0% of the total finished goods
yang berakhir 31 Desember 2025 (31 Desember purchased for the year that ended on 31 December
2024: 5,0%). Pada tanggal pelaporan, utang atas 2025 (31 December 2024: 5.0%). As of the
pembelian tersebut dicatat sebagai bagian dari reporting date, the Company's payables for these
utang usaha, masing-masing yang meliputi 0,005% purchases were recorded as part of accounts
dan 0,0001% dari jumlah liabilitas pada tanggal payable, representing 0.005% and 0.0001% of the
31 Desember 2025 dan 2024. total liabilities as of 31 December 2025 and 2024,
respectively.
5. Perseroan memiliki piutang lain-lain kepada pihak 5. The Company has other receivables from
berelasi yang sebagian besar merupakan piutang related parties, primarily receivables for the
atas penyediaan utilitas berupa water treatment provision of utilities such as water treatment and
dan high-pressure steam. high-pressure steam.
6. Perseroan mengadakan perjanjian dengan PT 6. The Company entered into an agreement with
SCG Barito Logistics untuk pengiriman produk PT SCG Barito Logistics for the delivery of
petrokimia dan warehouse operational. PT SCG petrochemical products and warehouse operations.
Barito Logistics adalah entitas asosiasi dari PT Barito PT SCG Barito Logistics is an associated entity of PT
Pacific Tbk dan tergabung dalam kelompok usaha Barito Pacific Tbk and is part of the SCG Chemicals
SCG Chemicals Co., Ltd (SCG adalah pemegang Co., Ltd. business group (SCG is a shareholder with
saham dengan pengaruh signifikan atas Perseroan). significant influence over the Company).
7. Perseroan mengadakan perjanjian dengan PT Panca 7. The Company entered into a warehouse lease
Puri Perkasa untuk sewa menyewa gudang. Saldo agreement with PT Panca Puri Perkasa. The lease
liabilitas sewa pada tanggal 31 Desember 2025 liability balance as of 31 December 2025, was nil
sebesar nihil (31 Desember 2024: US$4.831 ribu). (31 December 2024: US$4,831 thousand).
8. Pada tanggal 30 Oktober 2025, SRI, PPP, dan CWC 8. On 30 October 2025, SRI, PPP, and CWC signed
menandatangani perjanjian novasi atas perjanjian a novation agreement for warehouse lease
sewa menyewa gudang No. 001/LCO-DOC/ agreement No. 001/LCO-DOC/CWC/X/2025,
CWC/X/2025 di mana PPP akan menovasikan whereby PPP would novate all of PPP's rights,
semua hak, kewajiban, jaminan, dan kepentingan obligations, guarantees, and interests related to
PPP terkait sewa gudang kepada CWC. the warehouse lease to CWC.
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9. KCE melakukan perjanjian jual beli tanah berdasarkan 9. KCE entered into a land sale and purchase
Perjanjian Pengikatan Jual Beli (“PPJB”) No. 6 tanggal agreement based on Sales and Purchase Agreement
29 September 2023 dengan CAA dan CCP. Jual beli ("PPJB") No. 6 dated 29 September 2023, with CAA
ini diselesaikan selama tahun yang berakhir pada 31 and CCP. This sale and purchase was completed for
Desember 2025 sebesar US$26.223 ribu. US$26,223 thousand during the year that ended on
31 December 2025.
10. Pada tahun 2024, CAP2 dan CDI menandatangani 10. In 2024, CAP2 and CDI signed a conditional loan
perjanjian pinjaman bersyarat yang akan agreement that was accounted for as a loan
diperhitungkan sebagai uang muka pinjaman advance to BPN. The total outstanding value of this
kepada BPN. Jumlah nilai piutang pinjaman ini per loan as of 31 December 2024, was Rp642,279 million
31 Desember 2024 adalah sebesar Rp642.279 (or equivalent to US$39,740 thousand) with a term
juta (atau setara dengan US$39.740 ribu) dengan of 84 months from the date of the agreement and
jangka waktu masing-masing selama 84 bulan sejak a floating annual interest rate of 3-month JIBOR +
tanggal perjanjian dan tingkat suku bunga tahunan a certain percentage. On 12 September 2025 and
mengambang sebesar JIBOR 3 bulan + persentase 1 October 2025, BPN repaid its loan to CAP2
tertentu. Pada tanggal 12 September 2025 dan 1 and CDI.
Oktober 2025, BPN telah melunasi pinjaman kepada
CAP2 dan CDI.
KEBIJAKAN PENELAAHAN DAN TRANSACTION REVIEW AND APPROVAL
PERSETUJUAN TRANSAKSI POLICY
Kebijakan Perseroan berkenaan dengan penelaahan The Company's policy regarding review and approval
untuk persetujuan terhadap transaksi dengan pihak of transactions with related parties is outlined below:
berelasi diuraikan dalam pembahasan di bawah ini:
Informasi Kewajaran Transaksi Transaction Fairness Information
Transaksi Chandra Asri Group dengan pihak berelasi Chandra Asri Group's transactions with related parties
dilakukan secara wajar, yakni sebagaimana transaksi are conducted on an arm's length basis, similar to
dengan pihak lain. Perseroan selalu mempertimbangkan transactions with other parties. The Company always
dan memenuhi seluruh persyaratan peraturan considers and complies with all statutory and regulatory
perundang-undangan sebelum melakukan transaksi requirements before entering into transactions with
dengan pihak terkait/afiliasi, antara lain sesuai dengan related/affiliated parties, including in accordance with
ketentuan yang tercantum dalam POJK 42/2020. the provisions stipulated in POJK 42/2020.
Dengan demikian, Perseroan dapat memastikan bahwa This ensures that the Company's transactions with
transaksi yang dilakukan dengan pihak berelasi/afiliasi related/affiliated parties are always done at an
merupakan transaksi yang wajar. arm's length.
Informasi Pemenuhan Peraturan Regulatory Compliance Information
Seluruh transaksi dengan pihak berelasi/terafiliasi yang All transactions with related/affiliated parties
dilakukan oleh Perseroan telah memenuhi peraturan conducted by the Company comply with applicable
perundang-undangan yang berlaku. Bahkan, Perseroan laws and regulations. The Company also has its own
juga telah memiliki “Pedoman Pelaksanaan Transaksi "Affiliated Transaction Implementation Guidelines"
Afiliasi” yang menjadi acuan dalam melaksanakan which serve as a reference in conducting the
transaksi Perseroan dengan pihak berelasi/terafiliasi. Company's transactions with related/affiliated parties.
Pedoman tersebut mengacu pada sejumlah ketentuan, These guidelines refer to several provisions, including
antara lain: the following:
1. Undang-Undang Republik Indonesia No. 8 tahun 1. Law of the Republic of Indonesia No. 8 of 1995
1995 tentang Pasar Modal; concerning the Capital Market;
2. Peraturan Otoritas Jasa Keuangan Republik 2. Financial Services Authority Regulation No.
I n d o n e s i a N o . 9 / P O J K . 0 4 / 2 0 1 8 te n ta n g 9/POJK.04/2018 concerning Takeovers of
Pengambilalihan Perusahaan Terbuka; Public Companies;
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3. Peraturan Otoritas Jasa Keuangan Republik 3. Financial Services Authority Regulation No. 17/
Indonesia No. 17/POJK.04/2020 tentang Transaksi POJK.04/2020 concerning Material Transactions
Material dan Perubahan Kegiatan Usaha; and Changes in Business Activities;
4. POJK 42/2020 tentang Transaksi Afiliasi dan 4. Financial Services Authority Regulation No.
Transaksi Benturan Kepentingan; dan 42/2020 concerning Affiliated Party Transactions
and Conflict of Interest Transactions; and
5. Anggaran Dasar Perseroan. 5. The Company's Articles of Association.
Dengan demikian, transaksi Perseroan pada tahun 2025 As such, the Company's transactions in 2025 have all
telah memenuhi seluruh ketentuan yang berlaku dan complied with all applicable provisions and did not
tidak terdapat pelanggaran atas peraturan perundang- violate any laws and regulations related to transactions
undangan terkait dengan transaksi dengan pihak with related parties/affiliates. Furthermore, there were
berelasi/afiliasi. Selain itu tidak terdapat transaksi yang no transactions containing conflicts of interest.
mengandung benturan kepentingan.
Pernyataan Direksi bahwa Transaksi telah Declaration of the Board of Directors that
Memenuhi Prosedur Memadai dan Sesuai Praktik Transactions Have Complied with Adequate
Bisnis yang Berlaku Umum Procedures and Conform to Generally Accepted
Business Practices
Setelah dilakukan peninjauan, Direksi memandang After conducting a review, the Board of Directors is
bahwa transaksi yang dilakukan Chandra Asri Group of the opinion that the transactions conducted by
dengan pihak berelasi/afiliasi telah memenuhi Chandra Asri Group with related parties/affiliates
prosedur memadai serta sesuai dengan praktik bisnis have complied with adequate procedures and are
yang berlaku umum. Seluruh transaksi pada tahun in accordance with generally accepted business
2025 dilakukan dengan memperhatikan praktik bisnis practices. All transactions in 2025 were conducted
yang berlaku umum dan prinsip arm’s length (prinsip in accordance with generally accepted business
transaksi yang wajar). practices and the arm's length principle.
Transaksi tersebut antara lain sejalan dengan POJK These transactions are in line with POJK 42/2020, which
42/2020 yang menyatakan bahwa perusahaan publik states that public companies engaging in affiliated
yang melakukan transaksi afiliasi wajib memiliki transactions are required to have adequate procedures
prosedur yang memadai untuk memastikan transaksi in place to ensure that affiliated transactions are
afiliasi dilakukan sesuai dengan praktik bisnis yang conducted in accordance with generally accepted
berlaku umum. business practices.
Peran Dewan Komisaris dan Komite Audit untuk The Role of the Board of Commissioners and
Memastikan Transaksi Dilakukan sesuai Praktik the Audit Committee in Ensuring Transactions
Bisnis yang Berlaku Umum, yang Antara Lain Are Conducted in Accordance with Generally
Dilakukan dengan Memenuhi Prinsip Transaksi Accepted Business Practices, Which Among
yang Wajar (Arm’s-Length Principle) Other Things, Are Conducted in Compliance with
the Arm's Length Principle.
Dewan Komisaris dan Komite Audit memandang The Board of Commissioners and the Audit Committee
bahwa transaksi yang dilakukan oleh Chandra Asri are of the opinion that the transactions conducted by
Group dengan pihak terafiliasi/berelasi di tahun 2025 Chandra Asri Group with affiliated/related parties in
dilakukan dengan melalui prosedur yang memadai. 2025 were conducted through adequate procedures.
Selain itu, transaksi dilakukan sesuai dengan praktik Furthermore, the transactions were conducted
bisnis yang berlaku umum, khususnya memenuhi prinsip in accordance with generally accepted business
transaksi yang wajar (arm’s length principle). practices, specifically in compliance with the arm's
length principle.
Informasi mengenai transaksi afiliasi atau transaksi Information regarding affiliated transactions or material
material yang dilakukan Perseroan pada tahun buku transactions conducted by the Company during the
juga diungkapkan dalam laporan keuangan tahunan. fiscal year has also been disclosed in the Company's
annual financial report.
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Halaman Rujukan dalam Laporan Keuangan Reference Pages in Financial Statements
Informasi terkait dengan transaksi dengan pihak More detailed information regarding the Company's
berelasi/terafiliasi yang lebih rinci termuat dalam transactions with related/affiliated parties is contained
Laporan Keuangan yang telah diaudit dan terdapat in its audited Financial Statements and included in this
dalam Laporan Tahunan ini, yaitu pada bagian lampiran Annual Report, specifically in Appendix Note 42.
catatan 42.
PERUBAHAN PERATURAN PERUNDANG- CHANGES IN LEGISLATION
UNDANGAN In the 2025 financial year, there were no laws and
Pada tahun buku 2025, tidak ada peraturan perundang- regulations that significantly impacted Chandra Asri
undangan yang berpengaruh signifikan terhadap Group. As such, detailed information on this topic
Chandra Asri Group. Dengan demikian, rincian cannot be described.
informasinya tidak dapat diuraikan.
PERUBAHAN KEBIJAKAN AKUNTANSI YANG CHANGES IN ACCOUNTING POLICIES
DITERAPKAN PADA TAHUN BUKU APPLIED IN THE FISCAL YEAR
Pada tahun buku 2025, Chandra Asri Group telah In the 2025 financial year, Chandra Asri Group
menerapkan sejumlah penyesuaian PSAK yang relevan. implemented a number of relevant Statement of
Penerapan atas PSAK baru/revisi tidak mengakibatkan Financial Accounting Standards (PSAK) adjustments.
perubahan atas kebijakan akuntansi Perseroan The Company's adoption of these new/revised PSAK
dan tidak memiliki dampak signifikan dan material adjustments did not result in changes to the Company's
terhadap jumlah yang dilaporkan dalam laporan accounting policies and did not have a significant
keuangan konsolidasian. and material impact on the amounts reported in its
consolidated financial statements.
Informasi Perubahan Kebijakan Akuntansi Information on Changes in Accounting Policies
Dalam periode berjalan, Perseroan telah menerapkan During the current period, the Company implemented
sejumlah amandemen/penyesuaian PSAK yang relevan several amendments/adjustments to PSAK that were
dengan operasinya dan efektif untuk periode akuntansi relevant to its operations and effective for accounting
yang dimulai pada atau setelah 1 Januari 2025. periods beginning on or after 1 January 2025.
Alasan Perubahan Reasons for Changes
Pada tahun 2025, Dewan Standar Akuntansi Keuangan In 2025, the Financial Accounting Standards Board
Ikatan Akuntan Indonesia (DSAK-IAI) menerbitkan of the Indonesian Institute of Accountants (DSAK-IAI)
amandemen PSAK yang berlaku efektif mulai issued amendments to PSAK that were made effective
Januari 2025. in January 2025.
Dampaknya terhadap Laporan Keuangan Impact on Financial Statements
Penerapan atas PSAK baru/revisi tidak mengakibatkan The Company's adoption of these new/revised PSAK
perubahan atas kebijakan akuntansi Perseroan dan did not result in changes to the Company's accounting
tidak memiliki dampak material terhadap jumlah yang policies and had no material impact on its amounts
dilaporkan dalam laporan keuangan konsolidasian. reported in its consolidated financial statements.
KETAATAN SEBAGAI WAJIB PAJAK COMPLIANCE AS A TAXPAYER
Kebijakan Pengelolaan dan Pembayaran Pajak Tax Management and Payment Policy
Perseroan berkomitmen untuk mengelola dan membayar The Company is committed to managing and
pajak secara tepat waktu dan sesuai dengan peraturan paying taxes in a timely manner and in accordance
perpajakan yang berlaku. Dalam menjalankan kewajiban with applicable tax regulations. In fulfilling its
perpajakan, perusahaan memastikan transparansi, tax obligations, the Company always ensures
akuntabilitas, serta kepatuhan penuh terhadap regulasi transparency, accountability, and full compliance with
yang ditetapkan oleh otoritas pajak. Setiap transaksi dan regulations established by the tax authorities. Every
pelaporan pajak dilakukan dengan prinsip kejujuran serta single tax transaction and reporting is conducted with
berlandaskan praktik terbaik guna mendukung tata kelola the principle of honesty and based on best practices to
yang baik dan keberlanjutan bisnis. support good governance and business sustainability.
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ASPEK PEMASARAN MARKETING ASPECTS
Lini bisnis kimia Chandra Asri Group menjual bahan Chandra Asri Group's chemical business line sells
baku utama untuk produksi berbagai macam produk primary raw materials for the production of a wide
konsumen dan industri. Olefins, Polyethylene, range of consumer and industrial products. Olefins,
Polypropylene, Styrene Monomer, Butadiene, MTBE, Polyethylene, Polypropylene, Styrene Monomer,
dan Butene-1 merupakan beberapa produk yang dijual Butadiene, MTBE, and Butene-1 are some of the
di pasar domestik dan ekspor. Company's products sold in the domestic and
export markets.
Strategi Pemasaran Marketing Strategy
Lini Bisnis Energi & Kimia Energy & Chemical Business Line
Strategi pemasaran yang diterapkan Perseroan The Company's marketing strategy targets both
menargetkan pelanggan tetap dan juga calon existing and potential customers. Specifically for
pelanggan. Khusus pelanggan tetap, strategi existing customers, the Company's marketing strategy
pemasaran Perseroan adalah sebagai berikut: is as follows:
1. Memberikan pelayanan/dukungan teknis untuk 1. Providing technical services/support for existing
produk yang sudah ada serta pengembangan products and product development for customers;
produk untuk pelanggan;
2. Mengadakan pertemuan rutin dengan pelanggan 2. Conduct regular meetings with customers to
untuk memperkuat hubungan dan membina strengthen relationships and foster customer
loyalitas pelanggan. Perseroan juga berpartisipasi loyalty. The Company also participates in the
dalam Asosiasi Olefins, Aromatik dan Plastik Indonesian Olefins, Aromatics and Plastics
Indonesia (INAPLAS) untuk menjembatani Association (INAPLAS) to bridge relationships
hubungan antara pelanggan, konsultan, industri, among customers, consultants, industry
dan pemerintah, serta melakukan engagement players, and the government, while conducting
berbasis market update untuk membantu engagement activities based on market updates to
pelanggan dalam perencanaan kebutuhan support customers in planning their requirements
dan procurement; and procurement;
3. Meningkatkan kualitas produk dengan membangun 3. Enhance product quality by strengthening
kerja sama dan komunikasi antara tim produksi, collaboration and communication among the
tim pengembangan produk, tim pemasaran, production, product development, marketing, and
dan pengembangan bisnis, serta departemen business development teams, as well as the quality
penjaminan mutu. Sehubungan dengan hal tersebut, assurance department. In this regard, customers
pelanggan juga dilibatkan untuk memberikan are also engaged to provide feedback on product
masukan terkait dengan konsistensi mutu produk quality consistency through annual surveys, while
melalui survei yang dilakukan setiap tahun, serta ensuring coordination among the production,
memastikan koordinasi antara tim produksi, tim marketing, and logistics teams to maintain
pemasaran, dan logistik untuk menjaga konsistensi consistent product specifications, secure supply
spesifikasi produk, ketersediaan pasokan, dan availability, and optimize margins;
optimalisasi margin;
4. Menyediakan gudang satelit di Jawa Timur, 4. Establish satellite warehouses in East Java and
Jawa Tengah, serta memanfaatkan fasilitas Central Java, while leveraging port, storage, and
kepelabuhanan dan penyimpanan dan logistik di logistics facilities in Cilegon and Singapore as
Cilegon dan Singapura sebagai pusat distribusi regional distribution hubs to support deliveries
regional untuk mendukung pengiriman ke berbagai across Southeast Asia and other regions beyond;
wilayah di Asia Tenggara, serta wilayah lain di luar
kawasan tersebut;
5. Menyediakan bentuk kemasan sesuai permintaan 5. Provide packaging formats tailored to market needs
pasar untuk membantu pelanggan kami agar bisa to help customers achieve greater operational
mencapai tingkat efisiensi operasional yang lebih efficiency and cost savings, while offering flexibility
tinggi serta penghematan biaya, serta menyediakan in delivery methods and shipment scheduling to
fleksibilitas metode pengiriman dan penyesuaian accommodate diverse customer requirements;
jadwal pengangkutan untuk mengakomodasi
kebutuhan pelanggan yang beragam;
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk 6. Mempercepat transformasi digital di seluruh 6. Accelerating digital transformation across all departemen untuk meningkatkan efisiensi, departments to improve efficiency, effectiveness, efektivitas, dan visibilitas sehingga kami dapat and visibility, enabling us to provide faster, memberikan respons yang lebih cepat, lebih more accurate responses and improve overall akurat, dan meningkatkan kepuasan pelanggan customer satisfaction; secara keseluruhan; 7. Melakukan survei kepuasan pelanggan setiap 7. Conduct annual customer satisfaction surveys tahun, yang bertujuan untuk mengevaluasi kinerja aimed at evaluating customer service performance, pelayanan pelanggan, serta melakukan pemantauan while monitoring operational indicators such as terhadap indikator operasional seperti ketepatan on-time delivery, supply reliability, and volume waktu pengiriman (on-time delivery), keandalan consistency to ensure a high level of service. pasokan, dan konsistensi volume untuk memastikan tingkat layanan yang tinggi. Sedangkan untuk calon pelanggan, Perseroan For potential customers, the Company implements the melaksanakan strategi pemasaran sebagai berikut: following marketing strategies: 1. Memberikan pelayanan/pelatihan teknis bagi 1. Providing technical services/training for potential calon pelanggan dalam memproduksi dan customers in product production and development; mengembangkan produk; 2. Melakukan riset pemasaran yang bertujuan untuk 2. Conducting marketing research to explore mengeksplorasi peluang yang terkait dengan opportunities related to potential customers; potensi pelanggan; 3. Menyelenggarakan seminar dan pameran, bekerja 3. Organize seminars and exhibitions in collaboration sama dengan produsen mesin dan produsen with machinery manufacturers and catalyst katalis yang ditujukan untuk pengenalan dan producers to support product introduction and pengembangan produk, serta membangun relasi development, while building relationships with dengan pelaku industri lain untuk memperluas other industry players to expand market access and akses pasar dan membuka lebih banyak create broader opportunities for collaboration; peluang kolaborasi; 4. Memasarkan produk melalui agen atau distributor 4. Market products through agents or distributors untuk pelanggan skala kecil. Perseroan menjual for small-scale customers. The Company sells the sebagian besar produknya secara langsung majority of its products directly to customers, while ke pelanggan, serta memanfaatkan jaringan also leveraging international trading networks to perdagangan internasional untuk menjangkau reach new clients; pelanggan baru; 5. Memproduksi dan memasarkan produk bernilai 5. Produce and market high value-added products to tambah tinggi untuk meningkatkan penjualan, serta drive sales, while optimizing operations to maximize mengoptimalkan operasional untuk memaksimalkan margin opportunities and respond to dynamic peluang margin dan kebutuhan pasar yang dinamis; market demand. Line Bisnis Infrastruktur Infrastructure Business Line Perseroan menerapkan strategi pemasaran pada lini The Company implements its marketing strategy in the bisnis infrastruktur melalui penguatan kemitraan jangka infrastructure business line by strengthening long-term panjang dengan pelanggan existing serta perluasan partnerships with existing customers while expanding basis pelanggan. Dengan portofolio layanan yang its customer base. With a service portfolio covering mencakup energi, air, pelabuhan, serta penyimpanan energy, water, ports, as well as storage and logistics, dan logistik, Perseroan menyediakan solusi infrastruktur the Company delivers integrated infrastructure terintegrasi untuk mendukung operasional secara solutions to support efficient and reliable operations. efisien dan andal. Dalam menjaga hubungan dengan pelanggan, In maintaining customer relationships, the Company Perseroan mengedepankan keandalan operasional, prioritizes operational reliability, service quality, kualitas layanan, serta komunikasi berkelanjutan guna and continuous communication to accommodate mengakomodasi kebutuhan yang terus berkembang. evolving needs. Service enhancements are driven 188 From Transformational Growth to Enduring Strength
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Analisis dan Pembahasan Manajemen | Management Analysis and Discussion
Peningkatan layanan dilakukan melalui sinergi through synergy across operational functions and the
fungsi operasional dan pemanfaatan teknologi utilization of digital technology to improve efficiency,
digital untuk meningkatkan efisiensi, transparansi, transparency, and responsiveness.
dan responsivitas.
Sejalan dengan upaya ekspansi, Perseroan secara aktif In line with its expansion efforts, the Company actively
mengidentifikasi peluang bisnis melalui riset pasar, identifies business opportunities through market
menjalin kemitraan strategis, serta berpartisipasi research, establishes strategic partnerships, and
dalam forum industri guna memperluas jaringan participates in industry forums to broaden its network
dan memperkuat posisi sebagai penyedia solusi and reinforce its position as a competitive, integrated
infrastruktur yang terintegrasi dan kompetitif. infrastructure solutions provider.
Pangsa Pasar Market Share
Line Bisnis Kimia Chemical Business Line
Perseroan adalah satu-satunya produsen dalam The Company is the only domestic producer of
negeri yang memproduksi Styrene Monomer, MTBE, Styrene Monomer, MTBE, and Butene-1, as well as the
dan Butene-1 serta produsen Polyethylene dan largest producer of Polyethylene and Polypropylene
Polypropylene terbesar di Indonesia. Pangsa pasar in Indonesia. The Company's market share for the
Perseroan untuk pasar domestik Olefins adalah 39%, domestic Olefins market is 39%, and for Polyethylene
dan untuk Polyethylene dan Polypropylene masing- and Polypropylene, it is approximately 32% and 25%,
masing sekitar 32% dan 25%. respectively.
Line Bisnis Infrastruktur Infrastructure Business Line
Bisnis Perseroan di bidang infrastruktur, antara lain The Company’s infrastructure business includes,
memiliki bisnis ketenagalistrikan yang memiliki posisi among others, the electricity business, which holds a
strategis dengan cakupan layanan utama di Kawasan strategic position with primary service coverage in the
Industri Krakatau seluas 2.666 hektar. Dengan fokus Krakatau Industrial Estate spanning 2,666 hectares.
pada kawasan industri terintegrasi, Perseroan memiliki With a focus on an integrated industrial estate, the
basis pelanggan yang terkonsentrasi dan stabil, sehingga Company has a concentrated and stable customer
memperkuat peran Perseroan sebagai penyedia tenaga base, thereby strengthening its role as a reliable
listrik yang andal di wilayah operasionalnya. electricity provider in its operational area.
Fasilitas kepelabuhanan & penyimpanan Perseroan The Company’s ports & storage facilities, located in
yang berlokasi di Desa Mangunreja, Kabupaten Mangunreja Village, Serang Regency, Banten, focus
Serang, Banten, berfokus pada penanganan curah cair on liquid bulk handling and serve the main market
dan melayani pangsa pasar utama produk hasil kilang segments of refined petroleum products, chemicals,
minyak, bahan kimia, dan petrokimia. and petrochemicals.
Sedangkan untuk logistik, Perseroan memiliki In the logistics sector, the Company has a broad regional
jangkauan pasar regional yang luas meliputi Asia market reach covering Southeast Asia (Singapore,
Tenggara (Singapura, Malaysia, Thailand, Vietnam, Malaysia, Thailand, Vietnam, Brunei Darussalam,
Brunei Darussalam, Kamboja, Filipina, dan Indonesia), Cambodia, the Philippines, and Indonesia), as well as
serta Asia Timur dan Asia Timur Laut (Korea Selatan, East Asia and Northeast Asia (South Korea, Japan, and
Jepang, dan Tiongkok), dan India. Cakupan geografis China), and India. This geographic coverage reflects
tersebut mencerminkan daya saing dan kapabilitas the Company’s competitiveness and capability in
Perseroan dalam melayani kebutuhan logistik lintas serving cross-border logistics needs while expanding
negara, sekaligus memperluas basis pelanggan. its customer base.
Lini Bisnis Energi Energy Business Line
Perseroan mendominasi pangsa pasar Singapura di The Company dominated Singapore's market share in
Asia Tenggara, untuk base oil yang mencapai 60% dan Southeast Asia, with 60% for its base oil share and 29%
untuk bahan bakar avtur mencapai 29%. for its aviation fuel share.
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Tata Kelola 05
Perusahaan
Corporate Governance
Penerapan prinsip GCG di lingkungan Chandra
Asri Group mengacu pada regulasi yang berlaku
serta praktik terbaik di dunia usaha, termasuk
mempertimbangkan aspek keberlanjutan.
The implementation of GCG principles within Chandra Asri
Group refers to applicable regulations and best practices
in the business environment, including consideration of
sustainability aspects.
190 From Transformational Growth to Enduring Strength
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Tata Kelola Perusahaan | Corporate Governance From Transformational Growth to Enduring Strength 191
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Komitmen dan Penerapan Prinsip GCG
GCG Implementation Commitments and Principles
PT Chandra Asri Pacific Tbk (“Chandra Asri Group”, PT Chandra Asri Pacific Tbk (“Chandra Asri Group”
“Perseroan”) berkomitmen untuk senantiasa or "the Company") is committed to consistently
menerapkan prinsip-prinsip Tata Kelola Perusahaan implementing the principles of Good Corporate
yang Baik atau Good Corporate Governance (GCG) Governance (GCG) across all of its business activities.
pada setiap kegiatan usaha yang dijalankan. Perseroan The Company recognizes that the consistent and
menyadari bahwa implementasi GCG yang konsisten sustainable implementation of GCG supports long-
dan berkesinambungan akan mendukung pertumbuhan term business performance growth and delivers value
kinerja usaha yang berkelanjutan serta memberikan to stakeholders.
manfaat bagi para pemangku kepentingan.
Penerapan prinsip GCG di lingkungan Chandra Asri The implementation of GCG principles within Chandra
Group mengacu pada regulasi yang berlaku serta Asri Group refers to applicable regulations as well as
praktik terbaik di dunia usaha. Di antara regulasi best practices in the business sector. These regulations
dimaksud Peraturan Otoritas Jasa Keuangan (POJK) No. include, among others, Financial Services Authority
21/POJK.04/2015 tentang Penerapan Pedoman Tata (Otoritas Jasa Keuangan/OJK) Regulation No. 21/
Kelola Perusahaan Terbuka maupun Surat Edaran OJK POJK.04/2015 on the Implementation of Corporate
No. 32/SEOJK.04/2015 tentang Pedoman Tata Kelola Governance Guidelines for Public Companies, and OJK
Perusahaan Terbuka. Circular Letter No. 32/SEOJK.04/2015 on Corporate
Governance Guidelines for Public Companies.
Perseroan juga mengacu pada standar yang dikeluarkan The Company also refers to standards issued by the
oleh Komite Nasional Kebijakan Governansi (KNKG) National Committee on Governance Policy (KNKG), as
seperti tertuang dalam Pedoman Umum Governansi set out in the 2021 Indonesian Code of Good Corporate
Korporat (PUGKI) 2021. Dalam ketentuan tersebut, ada Governance (Pedoman Umum Governansi Korporat/
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Tata Kelola Perusahaan | Corporate Governance
4 (empat) pilar tata kelola atau governansi korporat PUGKI). Under these provisions, there are 4 (four)
yang mencakup: (1) perilaku beretika; (2) akuntabilitas; pillars of corporate governance, namely: (1) ethical
(3) transparansi; dan (4) keberlanjutan atau yang biasa behavior; (2) accountability; (3) transparency; and (4)
disebut sebagai ETAK. sustainability, collectively known as ETAK.
Prinsip penerapan GCG yang ditetapkan oleh PUGKI The GCG implementation principles established under
terdiri atas 8 (delapan) prinsip yang terbagi dalam 3 the PUGKI consist of 8 (eight) principles grouped
(tiga) kelompok: (1) prinsip-prinsip yang mengatur into 3 (three) categories: (1) principles governing the
organ-organ penyelenggara governansi korporat, (2) organs responsible for corporate governance; (2)
prinsip-prinsip yang mengatur proses dan keluaran principles governing the processes and outcomes
yang dihasilkan oleh organ-organ di atas, dan (3) produced by such organs; and (3) principles
kelompok prinsip yang mengatur penerima manfaat governing the beneficiaries of the implementation of
dari pelaksanaan governansi korporat. corporate governance.
Adapun 8 (delapan) prinsip dimaksud adalah: The 8 (eight) principles referred to above are as follows:
Prinsip GCG Penerapan di Perseroan
GCG Principles Implementation in the Company
Prinsip 1: Peran dan Tanggung Jawab Direksi dan Dewan Komisaris
Principle 1: Roles and Responsibilities of the Board of Directors and Board of Commissioners
Direksi dan Dewan Komisaris menjalankan peran Perseroan menjamin bahwa masing-masing organ perusahaan
dan tanggung jawabnya secara independen untuk bebas dari benturan kepentingan, dominasi, dan pengaruh
menciptakan nilai yang berkelanjutan demi kepentingan dari pihak mana pun yang menyebabkan keputusan menjadi
terbaik jangka panjang korporasi dan pemegang tidak objektif.
saham dengan mempertimbangkan kepentingan para
pemangku kepentingan. The Company guarantees that each organ of the Company
is free from any kind of conflict of interest, domineering or
The Board of Directors and the Board of Commissioners influence from any party of the kind that may cause decisions
carry out their roles and responsibilities independently. to not be objective.
They do this in order to create sustainable value in the best
long-term interest for the Company and shareholders while
also considering the interests of other stakeholders.
Prinsip 2: Komposisi dan Remunerasi Direksi dan Dewan Komisaris
Principle 2: Composition and Remuneration of the Board of Directors and Board of Commissioners
Anggota Direksi dan anggota Dewan Komisaris dipilih Perseroan telah mempertimbangkan keragaman Dewan
dan ditetapkan sedemikian rupa sehingga komposisi Komisaris dan Direksi sejalan dengan yang tertuang dalam
Direksi sebagai organ pengelolaan dan komposisi Lampiran Surat Edaran OJK No. 32/SEOJK.04/2015 tentang
Dewan Komisaris sebagai organ pengawasan adalah Pedoman Tata Kelola Perusahaan Terbuka.
beragam serta masing-masing terdiri dari para Direktur
dan Komisaris yang memiliki komitmen, pengetahuan, The Company has ensured that the diversity of the Board
kemampuan, pengalaman, dan keahlian yang dibutuhkan of Commissioners and Board of Directors in line with
untuk memenuhi secara tepat peran pengelolaan Direksi what is contained in the appendix to OJK Circular Letter
dan peran pengawasan Dewan Komisaris. No. 32/SEOJK.04/2015 concerning Guidelines for Public
Company Governance.
Board of Directors members and Board of Commissioners
members are all selected and determined in such a way
that the compositions of the Board of Directors as a
management organ and the composition of the Board of
Commissioners as a supervisory organ are both diverse,
with each board consisting of members who have the
commitment, knowledge, ability, experience, and
expertise required to fulfill the management role of the
Board of Directors and the supervisory role of the Board
of Commissioners.
Remunerasi dirancang untuk secara efektif menyelaraskan Dalam pemberian remunerasi bagi Dewan Komisaris dan
kepentingan anggota Direksi dan anggota Dewan Direksi, Perseroan mengedepankan prinsip kehati-hatian serta
Komisaris dengan kepentingan jangka panjang korporasi mengacu pada peraturan perundangan yang berlaku.
dan penciptaan nilai yang berkelanjutan.
In providing remuneration for the Board of Commissioners and
Remuneration is designed to effectively align the interests the Board of Directors, the Company prioritizes the principle
of members of the Board of Directors and members of the of prudence and uses applicable laws and regulations
Board of Commissioners with the corporation's long-term as references.
interests and sustainable long-term value creation.
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Prinsip GCG Penerapan di Perseroan
GCG Principles Implementation in the Company
Prinsip 3: Hubungan Kerja antara Direksi dan Dewan Komisaris
Principle 3: Working Relations between the Board of Directors and the Board of Commissioners
Direksi dan Dewan Komisaris memiliki hubungan kerja yang Realisasi dari prinsip ini antara lain dijalankan melalui rapat
erat, terbuka, konstruktif, profesional, dan saling percaya berkala antara Dewan Komisaris dan Direksi.
untuk kepentingan terbaik korporasi.
This principle is realized by way of things such as periodic
The Board of Directors and the Board of Commissioners meetings between the Board of Commissioners and the Board
have a close, open, constructive, professional, and trusting of Directors.
working relationship designed for the corporation's
best interests.
Prinsip 4: Perilaku Etis
Principle 4: Ethical Behavior
Korporasi memiliki komitmen untuk bertindak secara etis Perseroan telah memiliki “Kode Etik” yang berlaku bagi
dan bertanggung jawab serta menegakkan nilai-nilai dan seluruh organ di lingkungan Perseroan, dari Dewan Komisaris,
budaya organisasi. Direksi, hingga seluruh karyawan. Kode Etik ini menjadi
pedoman perilaku.
The corporation has a commitment to act ethically and
responsibly, as well as a commitment to upholding the Perseroan juga telah memiliki nilai dan budaya organisasi yang
organization's values and culture. tercantum dalam iSTAR: integritas, keselamatan, kerja sama,
memikul tanggung jawab, dan menghargai.
The Company already has a "Code of Conduct" that
applies to all organs within the Company, from the Board of
Commissioners and Board of Directors to all employees. This
Code of Conduct serves as a guideline for behavior.
The Company also has organizational values and culture
encompassed within "iSTAR", which stands for integrity, safety,
teamwork, accountability, and respect.
Prinsip 5: Manajemen Risiko, Pengendalian Internal, dan Kepatuhan
Principle 5: Risk Management, Internal Control, and Compliance
Korporasi menjalankan praktik governansi korporat yang Perseroan telah menjalankan sistem manajemen risiko
terintegrasi dengan penerapan sistem pengendalian terintegrasi dengan sistem pengendalian internal. Melalui
internal dan manajemen risiko, serta sistem manajemen strategi tersebut, Perseroan dapat memitigasi risiko dengan
kepatuhan yang efektif dalam rangka mendukung efektif, sehingga menghindari potensi kerugian. Penerapan
pencapaian sasaran, visi, misi, tujuan, maupun manajemen risiko juga melibatkan karyawan dan Perseroan
target kinerja korporat seraya menjalankan bisnis menyediakan kesempatan bagi karyawan untuk memberi
dengan berintegritas. masukan penting terkait pengambilan keputusan. Hal ini
membuat manajemen beserta seluruh karyawan terlibat dalam
The corporation carries out its corporate governance implementasi manajemen risiko.
practices in ways that are integrated with internal control
system and risk management implementation, as well as The Company has implemented a risk management system
an effective compliance management system. All of this that is integrated with an internal control system. The
is designed to support the achievement of corporate Company can effectively mitigate risks with this strategy and
objectives, vision, mission, goals, and performance targets avoid potential losses. Employees are also involved in risk
as the Company running its business with integrity. management implementation, and the Company provides
opportunities for employees to provide important input on
decision making. This control system involves management as
well as all employees in risk management implementation.
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Tata Kelola Perusahaan | Corporate Governance
Prinsip GCG Penerapan di Perseroan
GCG Principles Implementation in the Company
Prinsip 6: Pengungkapan dan Transparansi
Principle 6: Disclosure and Transparency
Korporasi membuat pengungkapan yang akurat Perseroan mengungkapkan informasi dengan tepat waktu,
dan tepat waktu mengenai semua hal yang material memadai, akurat, serta dapat diakses dengan mudah oleh
tentang korporasi. seluruh pemangku kepentingan. Pengungkapan informasi ini
dilakukan secara proporsional dengan tetap memperhatikan
The corporation makes accurate and timely disclosures in ketentuan kerahasiaan Perseroan berdasarkan peraturan
regards to all material matters concerning the corporation. perundang-undangan.
The Company discloses information in a timely, adequate,
and accurate manner that all stakeholders can easily access.
Disclosure of this information is carried out proportionally with
due observance of the Company's confidentiality provisions,
which are based on prevailing regulations.
Prinsip 7: Hak-Hak Pemegang Saham
Principle 7: Shareholders’ Rights
Korporasi melindungi dan memfasilitasi pelaksanaan Perseroan senantiasa melindungi seluruh hak pemegang
hak pemegang saham dan memastikan perlakuan yang saham, baik pemegang saham mayoritas maupun ritel. Hal
adil terhadap pemegang saham, termasuk pemegang ini, antara lain ditunjukkan melalui pengungkapan informasi
saham minoritas. Semua pemegang saham memiliki dengan tepat waktu, memadai, akurat, serta dapat diakses
kesempatan untuk mendapatkan ganti rugi yang efektif dengan mudah oleh seluruh pemangku kepentingan dalam
atas pelanggaran hak-hak mereka. pembagian dividen maupun RUPS.
The corporation safeguards and facilitates the exercise The Company always protects the rights of all shareholders,
of shareholders’ rights. It also ensures the fair treatment whether majority or retail. This is shown through Company
of shareholders, including minority shareholders. All efforts such as its disclosure of timely, adequate, accurate,
shareholders have the right to effective redress if their and easily accessible information for all stakeholders
rights are violated. when it comes to the distribution of dividends or
GMS-related matters.
Prinsip 8: Hak-Hak Pemangku Kepentingan
Principle 8: Stakeholders' Rights
Korporasi mengakui hak-hak pemangku kepentingan Dalam menjalankan kegiatan operasional, Perseroan
yang ditetapkan dalam peraturan perundang-undangan senantiasa berpegang teguh pada peraturan perundang-
yang berlaku atau suatu perjanjian yang disepakati oleh undangan yang berlaku, termasuk saat menjalin kerja
korporasi dan mendorong kerja sama aktif dengan sama dengan pihak ketiga. Selain itu, Perseroan juga
pemangku kepentingan dalam menciptakan kekayaan, telah mengimplementasikan tanggung jawab sosial dan
lapangan kerja, dan keberlanjutan usaha yang sehat lingkungan yang dilaporkan setiap tahun, sebagai bagian dari
secara finansial. keberlanjutan usaha yang sehat bagi Perseroan.
The corporation recognizes the rights of stakeholders as In carrying out its operational activities, the Company always
stipulated in prevailing regulations or within agreement adheres to prevailing regulations, including whenever it is
agreed upon by the corporation that encourage active collaborating with third parties. In addition, the Company has
cooperation with stakeholders in creating wealth, also implemented various forms of social and environmental
employment, and financially sound business continuity. responsibility that it reports annually, all as part of its efforts at
creating sound business continuity for the Company.
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Dasar Penerapan GCG
Basis of GCG Implementation
Penerapan GCG di lingkungan Chandra Asri The implementation of GCG principles within Chandra
Group berpedoman pada kebijakan internal serta Asri Group refers to internal policies and prevailing
peraturan perundang-undangan yang berlaku. Di regulations. These include the following:
antaranya adalah:
1. Undang-Undang No. 40 Tahun 2007 tentang 1. Law of the Republic of Indonesia No. 40 of 2007 on
Perseroan Terbatas; Limited Liability Companies;
2. Peraturan Otoritas Jasa Keuangan No. 33/ 2. Financial Services Authority Regulation No. 33/
POJK.04/2014 tentang Direksi dan Dewan POJK.04/2014 on the Board of Directors and Board
Komisaris Emiten atau Perusahaan Publik; of Commissioners of Issuers or Public Companies;
3. Peraturan Otoritas Jasa Keuangan No. 34/ 3. Financial Services Authority Regulation No. 34/
POJK.04/2014 tentang Komite Nominasi dan POJK.04/2014 on Nomination and Remuneration
Remunerasi Emiten atau Perusahaan Publik; Committees of Issuers or Public Companies;
4. Peraturan Otoritas Jasa Keuangan No. 35/ 4. Financial Services Authority Regulation No. 35/
POJK.04/2014 tentang Sekretaris Perusahaan POJK.04/2014 on the Corporate Secretary of
Emiten atau Perusahaan Publik; Issuers or Public Companies;
5. Peraturan Otoritas Jasa Keuangan No. 55/ 5. Financial Services Authority Regulation No. 55/
POJK.04/2015 tentang Pembentukan dan Pedoman POJK.04/2015 on the Establishment and Guidelines
Pelaksanaan Kerja Komite Audit yang menggantikan for Audit Committee Work Implementation
Keputusan Ketua Badan Pengawas Pasar Modal dan which replaces Decree of the Chairman of
Lembaga Keuangan No. KEP-643/BL/2012 tentang the Capital Market and Financial Institutions
Pembentukan dan Pedoman Pelaksanaan Kerja Supervisory Agency No. KEP-643/BL/2012 on the
Komite Audit; Establishment and Guidelines for Audit Committee
6. Peraturan Otoritas Jasa Keuangan No. 31/ Work Implementation;
POJK.04/2015 tentang Keterbukaan atas Informasi 6. Financial Services Authority Regulation No. 31/
atau Fakta Material oleh Emiten atau Perusahaan POJK.04/2015 on Disclosure of Information or
Publik; Material Facts by Issuers or Public Companies;
7. Surat Edaran Otoritas Jasa Keuangan No. 32/ 7. Financial Services Authority Circular Letter No.
SEOJK.04/2015 tentang Pedoman Tata Kelola 32/SEOJK.04/2015 on Governance Guidelines for
Perusahaan Terbuka; Public Companies;
8. Peraturan Otoritas Jasa Keuangan No. 56/ 8. Financial Services Authority Regulation No. 56/
POJK.04/2015 tentang Pembentukan Unit Audit POJK.04/2015 on the Establishment of an Internal
Internal dan Pedoman Penyusunan Piagam Unit Audit Unit and Guidelines to Prepare an Internal
Audit Internal; Audit Unit Charter;
9. Peraturan Otoritas Jasa Keuangan No. 15/ 9. Financial Services Authority Regulation No. 15/
POJK.04/2020 tentang Re n c a n a dan POJK.04/2020 on the Plan and Implementation
Penyelenggaraan Rapat Umum Pemegang Saham of the General Meeting of Shareholders of Public
Perusahaan Terbuka; Companies;
10. Peraturan Otoritas Jasa Keuangan No. 29/ 10. Financial Services Authority Regulation No. 29/
POJK.04/2016 tentang Laporan Tahunan Emiten atau POJK.04/2016 on the Annual Report of an Issuer or
Perusahaan Publik dan Surat Edaran Otoritas Jasa Public Company and Financial Services Authority
Keuangan No. 16/SEOJK.04/2021 tentang Bentuk Circular Letter No. 16/SEOJK.04/2021 on the Form
dan Isi Laporan Tahunan Emiten atau Perusahaan and Contents of the Annual Report of Issuers or
Publik; Public Companies;
11. Pedoman Umum Governansi Korporat Indonesia 11. General Guidelines for Indonesian Corporate
(PUGKI) 2021 dari Komite Nasional Kebijakan Governance (PUGKI) 2021 from the National
Governansi; Committee for Governance Policy;
12. Pedoman dan kebijakan pemerintah lainnya terkait 12. Other governments’ guidelines and policies related
GCG; to GCG;
13. Anggaran Dasar Perseroan; dan 13. The Company’s own Articles of Association; and
14. Pedoman dan kebijakan Perseroan lainnya. 14. Other Company’s guidelines and policies.
196 From Transformational Growth to Enduring Strength
Page 197
Tata Kelola Perusahaan | Corporate Governance
Struktur Tata Kelola Perusahaan
Corporate Governance Structure
Mengacu pada Undang-Undang No. 40 Tahun 2007 Referring to Law No. 40 of 2007 concerning the
tentang Perseroan Terbatas, struktur tata kelola Limited Liability Companies, the corporate governance
perusahaan yang berlaku di lingkungan Chandra Asri structure applicable in Chandra Asri Group places the
Group menempatkan Rapat Umum Pemegang Saham General Meeting of Shareholders (GMS) as the highest
(RUPS) sebagai organ tertinggi. Di bawahnya, terdapat organ. Below the GMS is the Board of Commissioners
Dewan Komisaris sebagai organ pengawas dan Direksi as the supervisory organ and the Board of Directors as
sebagai organ pelaksana. the management organ.
Sistem tersebut merupakan kerangka kerja yang This system serves as a framework that governs GCG
mengatur pola hubungan penerapan GCG di implementation patterns within Chandra Asri Group.
lingkungan Chandra Asri Group. Masing-masing Each organ has its own specific duties, responsibilities,
organ memiliki batasan tugas, tanggung jawab, serta and authorities that are all carried out independently
wewenang dan dijalankan secara independen, sesuai and in accordance with mechanisms established by
dengan mekanisme yang diatur dalam undang-undang, law, other regulations, as well as in accordance with
peraturan regulator lainnya, anggaran dasar Perseroan, the Company’s own articles of association, corporate
nilai-nilai perusahaan, kode etik, serta peraturan dan values, code of conduct, and other Company
kebijakan Perseroan lainnya. regulations and policies.
Rapat Umum
Pemegang Saham Saham
General Meeting of Shareholders
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Struktur Penunjang Struktur Penunjang
Supporting Structure Supporting Structure
Sekretaris Perusahaan
Corporate Secretary
Komite Audit
Audit Committee
Audit Internal
Internal Audit
From Transformational Growth to Enduring Strength 197
Page 198
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS) merupakan The General Meeting of Shareholders (GMS) is a
organ Perseroan yang memiliki wewenang yang tidak Company organ vested with authorities not granted to
diberikan kepada Direksi atau Dewan Komisaris dalam the Board of Directors or the Board of Commissioners,
batas yang ditentukan dalam undang-undang dan/atau within the limits prescribed by prevailing laws and
anggaran dasar. Pelaksanaannya, antara lain mengacu regulations and/or the Articles of Association.
pada Peraturan Otoritas Jasa Keuangan (OJK) No. 15/ The conduct of the GMS, among others, refers to
POJK.04/2020 tentang Rencana dan Penyelenggaraan Financial Services Authority (OJK) Regulation No. 15/
Rapat Umum Pemegang Saham Perusahaan Terbuka. POJK.04/2020 on the Planning and Convening of
General Meetings of Shareholders of Public Companies.
Wewenang yang dimiliki oleh RUPS, antara lain The authorities of the GMS include, among others, the
mengangkat dan memberhentikan anggota Dewan appointment and dismissal of members of the Board of
Komisaris dan Direksi serta mengevaluasi kinerja kedua Commissioners and the Board of Directors, as well as
organ tersebut. RUPS juga dapat menyetujui perubahan the evaluation of the performance of both organs. The
anggaran dasar dan laporan tahunan serta menetapkan GMS also has the authority to approve amendments to
bentuk dan jumlah remunerasi anggota Dewan the Articles of Association and the annual report, and
Komisaris dan Direksi. Selain itu, RUPS berwenang to determine the form and amount of remuneration
mengambil keputusan terkait tindakan korporasi atau for members of the Board of Commissioners and the
keputusan strategis lainnya yang diajukan oleh Direksi. Board of Directors. In addition, the GMS is authorized to
make decisions on corporate actions or other strategic
matters proposed by the Board of Directors.
PELAKSANAAN RUPS TAHUN 2025 IMPLEMENTATION OF THE 2025 GMS
Sesuai dengan POJK 15/2020, RUPS terdiri dari In accordance with OJK Regulation No. 15/2020,
RUPS Tahunan dan RUPS Lainnya atau RUPS Luar the GMS consists of the Annual General Meeting of
Biasa. Pada tahun 2025, Chandra Asri Group telah Shareholders (AGMS) and Other GMS or Extraordinary
menyelenggarakan 1 (satu) kali RUPST. General Meeting of Shareholders (EGMS). In 2025,
Chandra Asri Group has held 1 (one) AGMS.
RUPS Tahunan 11 Juni 2025
Annual GMS on 11 June 2025
Pemberitahuan
Pengumuman Hasil
kepada Regulator Pengumuman Pemanggilan Penyelenggaraan
Announcement of
Notification to Announcement Invitation Implementation
Resolutions
Regulators
Melalui situs web PT Melalui situs web PT Tanggal 11 Juni 2025 Melalui situs web PT
Kustodian Sentral Efek Kustodian Sentral Efek Pukul 14.13-15.13 WIB Kustodian Sentral Efek
Indonesia (KSEI), situs Indonesia (KSEI), situs di Wisma Barito Pacific, Indonesia (KSEI), situs
Melalui Surat No.
Bursa Efek Indonesia Bursa Efek Indonesia Tower B, Lantai M Jalan Bursa Efek Indonesia
017/LCM-DOC/
(BEI), dan situs web (BEI), dan situs web Letnan Jenderal S. (BEI), dan situs web
CAP/IV/2025
Perseroan tanggal 5 Perseroan tanggal 20 Parman Kaveling 62- Perseroan tanggal 13
tanggal 25 April
Mei 2025. Mei 2025. 63, Jakarta 11410. Juni 2025.
2025.
Through the website Through the website On 11 June 2025, Through the website
Through Letter
of PT Kustodian of PT Kustodian 14.13-15.13 Western of PT Kustodian
No. 017/LCM-
Sentral Efek Indonesia Sentral Efek Indonesia Indonesia Time at Sentral Efek Indonesia
DOC/CAP/
(KSEI), the website of (KSEI), the website of Wisma Barito Pacific, (KSEI), the website of
IV/2025 dated 25
the Indonesia Stock the Indonesia Stock Tower B, M Floor, Jalan the Indonesia Stock
April 2025.
Exchange (IDX), and the Exchange (IDX), and the Letnan Jenderal S. Exchange (IDX), and the
Company's website on Company's website on Parman Kaveling 62- Company's website on
5 May 2025. 20 May 2025. 63, Jakarta 11410. 13 June 2025.
198 From Transformational Growth to Enduring Strength
Page 199
Tata Kelola Perusahaan | Corporate Governance
Keterlibatan Pihak Independen dalam Involvement of Independent Parties in Vote
Perhitungan Suara Counting
Penghitungan suara, pencatatan, dan penyusunan The vote counting, recording, and preparation of the
Berita Mata Acara Rapat dilakukan oleh Diharini, S.H., Minutes of the Meeting Agenda were carried out by
M.Kn, Notaris di Jakarta. Diharini, S.H., M.Kn, Notary in Jakarta.
Anggota Dewan Komisaris dan Direksi Hadir dalam RUPS
Members of the Board of Commissioners and Board of Directors Present at the GMS
Nama Jabatan
Name Position
Dewan Komisaris
Board of Commissioners
Presiden Komisaris (Komisaris Independen)
Djoko Suyanto
President Commissioner (Independent Commissioner)
Wakil Presiden Komisaris (Komisaris Independen & Ketua Komite Audit)
Tan Ek Kia Vice President Commissioner (Independent Commissioner & Head of
Audit Committee)
Komisaris (Komisaris Independen)
Ho Hon Cheong
Commissioner (Independent Commissioner)
Komisaris
Agus Salim Pangestu*
Commissioner
Komisaris
Lim Chong Thian
Commissioner
Komisaris
Bandhit Thamprajamchit*
Commissioner
Komisaris
Santi Wasanasiri
Commissioner
Direksi
Board of Directors
Wakil Presiden Direktur
Pholavit Thiebpattama
Vice President Director
Wakil Presiden Direktur
Baritono Prajogo Pangestu
Vice President Director
Direktur
Andre Khor Kah Hin
Director
Direktur
Fransiskus Ruly Aryawan
Director
Direktur
Suryandi
Director
Direktur
Suwit Wiwattanawanich
Director
Direktur
Boedijono Hadipoespito
Director
Direktur
Edi Riva’i
Director
Direktur
Raymond Budhin
Director
Direktur
Jirathpol Sunsap
Director
Direktur
Anawat Chansaksoong*
Director
Direktur
Petch Niyomsen
Director
Direktur
Sarayuth Vorapuekjaru
Director
*) Hadir secara online melalui video telekonferensi video
*) present online via video teleconference
From Transformational Growth to Enduring Strength 199
Page 200
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Agenda, Keputusan, dan Realisasi
Agenda Items, Decisions, and Realizations
Keputusan Realisasi
Resolutions Realization
Agenda 1: Persetujuan Laporan Tahunan Perseroan dan Laporan Tugas Pengawasan Dewan Komisaris, serta pengesahan
Laporan Keuangan Perseroan untuk tahun buku 2024.
Agenda 1: Approval of the Company's Annual Report and the Board of Commissioners' Supervisory Report, and ratification of
the Company's Financial Report for the 2024 fiscal year.
Menyetujui dan menerima dengan baik Laporan Tahunan Perseroan tahun buku 2024 yang berakhir pada
tanggal 31 Desember 2024, termasuk Laporan Direksi dan mengesahkan Laporan Tugas Pengawasan
Sudah
Dewan Komisaris untuk tahun buku 2024.
Terealisasi
Has been
Approved and accepted the Company's Annual Report for the fiscal year 2024 that ended on 31
Realized
December 2024. This included the Board of Directors' Report and ratifying the Board of Commissioners'
Supervisory Report for the fiscal year 2024.
Menyetujui dan mengesahkan Laporan Keuangan Perseroan tahun buku 2024 yang telah diaudit oleh
kantor Akuntan Publik “LIANA RAMON XENIA & REKAN” dengan pendapat “Wajar Dalam Semua Hal Yang
Material” sebagaimana ternyata dari laporannya No. 00047/2.1460/AU.1/04/1766-3/1/III/2025 tertanggal
Sudah
14 Maret 2025.
Terealisasi
Has been
Approved and ratified the Company's Financial Statements for the fiscal year 2024 which have been
Realized
audited by the Public Accounting Firm "LIANA RAMON XENIA & REKAN" with the opinion “Fairly presented,
in all material respects” as stated in its report No. 00047/2.1460/AU.1/04/1766-3/1/III/2025 dated
14 Maret 2025.
Menyetujui memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya (“Volledig Acquit et
de Charge”) kepada segenap anggota Direksi dan anggota Dewan Komisaris Perseroan atas tindakan
kepengurusan dan pengawasan yang telah mereka jalankan selama tahun buku 2024, sejauh tindakan
tersebut tercermin dalam Laporan Tahunan dan Laporan Keuangan Perseroan tersebut, kecuali perbuatan
Sudah
penipuan, penggelapan dan tindak pidana lainnya.
Terealisasi
Has been
Agreed to grant full release and discharge of responsibility (“Volledig Acquit et de Charge”) to all
Realized
members of the Board of Directors and members of the Board of Commissioners of the Company for
the management and supervisory actions they have carried out during the fiscal year 2024, to the extent
that these actions are reflected in the Company's Annual Report and Financial Report, except for acts of
fraud, embezzlement and other criminal acts.
Pengambilan Keputusan
Setuju : 82.883.995.116 suara (99,94339844%)
Abstain : 45.066.200 suara (0,05434184%)
Tidak Setuju : 1.874.000 suara (0,00225971%)
Decision Making
Approving : 82,883,995,116 votes (99.94339844%)
Not Voting : 45,066,200 votes (0.05434184%)
Non-approving : 1,874,000 votes (0.00225971%)
Agenda 2: Penetapan gaji/honorarium dan tunjangan lainnya bagi anggota Dewan Komisaris dan Direksi Perseroan untuk
tahun buku 2025.
Agenda 2: Determination of salary/honorarium and other allowances for members of the Company's Board of Commissioners
and Board of Directors for the fiscal year 2025.
Menetapkan gaji/honorarium dan tunjangan lainnya bagi segenap anggota Dewan Komisaris Perseroan
termasuk Komisaris Independen yang secara keseluruhan setelah dipotong pajak penghasilan tidak
melebihi jumlah US$1.500.000 (satu juta lima ratus ribu Dolar Amerika Serikat) per tahun terhitung sejak
ditutupnya Rapat ini dan selanjutnya Rapat melimpahkan wewenang kepada Dewan Komisaris Perseroan
untuk menentukan besarnya gaji/honorarium dan tunjangan lainnya bagi masing-masing anggota
Sudah
Dewan Komisaris.
Terealisasi
Has been
Determined the salary/honorarium and other allowances for all members of the Company's Board of
Realized
Commissioners including Independent Commissioners, which in total after income tax deductions shall
not exceed US$1,500,000 (one million five hundred thousand United States Dollars) per year as of the
closing of this Meeting and furthermore the Meeting shall delegate authority to the Company's Board of
Commissioners to determine the amount of salary/honorarium and other allowances for each member of
the Board of Commissioners.
200 From Transformational Growth to Enduring Strength
Page 201
Tata Kelola Perusahaan | Corporate Governance
Keputusan Realisasi
Resolutions Realization
Menyetujui melimpahkan wewenang kepada Dewan Komisaris Perseroan untuk menetapkan besarnya
Sudah
gaji/honorarium dan tunjangan lainnya bagi setiap anggota Direksi Perseroan.
Terealisasi
Has been
Approved to delegate authority to the Company's Board of Commissioners to determine the amount of
Realized
salary/honorarium and other allowances for each member of the Company's Board of Directors.
Pengambilan Keputusan:
Setuju : 82.860.805.422 suara (99,91543579%)
Abstain : 43.965.609 suara (0,05301473%)
Tidak Setuju : 26.164.285 suara (0,03154949%)
Decision Making:
Approving : 82,860,805,422 votes (99.91543579%)
Not Voting : 43,965,609 votes (0.05301473%)
Non-approving : 26,164,285 votes (0.03154949%)
Agenda 3: Penunjukan Kantor Akuntan Publik untuk mengaudit Laporan Keuangan Perseroan tahun buku 2025.
Agenda 3: Appointment of a Public Accounting Firm to audit the Company's Financial Statements for the fiscal year 2025.
Menyetujui penunjukan Kantor Akuntan Publik Liana Ramon Xenia & Rekan (“LRX”) untuk melakukan
audit atas laporan keuangan konsolidasian Perusahaan pada tanggal dan untuk tahun yang berakhir 31
Desember 2025.
LRX adalah anggota (sebagaimana istilah tersebut digunakan dalam Peraturan Menteri Keuangan Nomor
186/PMK.01/2021 dan Peraturan Otoritas Jasa Keuangan Nomor 9 Tahun 2023 (“Hukum yang Relevan”))
dari Deloitte Southeast Asia Limited (“DSEAL”). DSEAL adalah Organisasi Audit Asing (“OAA”) terdaftar
untuk LRX sesuai dengan Hukum yang Relevan.
LRX adalah entitas yang terpisah secara hukum dan independen yang bertanggung jawab atas tindakan
dan kelalaiannya sendiri, serta tidak memiliki kewenangan untuk menimbulkan kewajiban atau mengikat Sudah
DSEAL terhadap pihak ketiga. Terealisasi
Has been
Approve the appointment of Liana Ramon Xenia & Rekan Public Accounting Firm (“LRX”) to perform audit Realized
of the Company's consolidated financial statements as of and for the year ending December 31, 2025.
LRX is a member (as such term is used in Regulation of the Ministry of Finance Number 186/PMK.01/2021
and Regulation of the Financial Services Authority Number 9 of 2023 (the “Relevant Law”)) of Deloitte
Southeast Asia Limited (“DSEAL”). DSEAL is the registered Foreign Audit Organisation (“Organisasi Audit
Asing” or “OAA”) to LRX for the purposes of the Relevant Law.
LRX is a legally separate and independent entity liable for its own acts and omissions and it cannot
obligate or bind DSEAL in respect of third parties.
Menyetujui pemberian kewenangan kepada Direksi Perseroan untuk menetapkan honorarium bagi
Kantor Akuntan Publik tersebut dan untuk menunjuk Akuntan Pengganti dari Kantor Akuntan Publik yang
sama apabila karena sebab apapun Akuntan Publik tersebut tidak dapat menyelesaikan audit Laporan
Sudah
Keuangan Perseroan tepat pada waktunya.
Terealisasi
Has been
Approved the granting of authority to the Company's Board of Directors to determine the honorarium for
Realized
the Public Accounting Firm and to appoint a Replacement Accountant from the same Public Accounting
Firm if, for any reason, the Public Accountant is unable to complete the audit of the Company's Financial
Statements on time.
Pengambilan Keputusan:
Setuju : 82.840.389.780 suara (99,89081814%)
Abstain : 43.166.300 suara (0,0520509%)
Tidak Setuju : 47.379.236 suara (0,05713096%)
Decision Making:
Approving : 82,840,389,780 votes (99.89081814%)
Not Voting : 43,166,300 votes (0.0520509%)
Non-approving : 47,379,236 votes (0.05713096%)
From Transformational Growth to Enduring Strength 201
Page 202
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Keputusan Realisasi
Resolutions Realization
Agenda 4: Perubahan penetapan penggunaan laba bersih Perseroan untuk tahun buku 2018.
Agenda 4: Changes in the determination of the use of the Company's net profit for the fiscal year 2018.
Menyetujui penggunaan laba bersih tahun buku 2018 yang dapat diatribusikan kepada Pemilik Entitas
Induk, yang seluruhnya berjumlah US$181.650.682 (seratus delapan puluh satu juta enam ratus lima puluh
ribu enam ratus delapan puluh dua Dollar Amerika Serikat), sebagai berikut:
1. Sebesar US$3.600.000 (tiga juta enam ratus ribu Dollar Amerika Serikat) atau setara dengan 1,98%
(satu koma sembilan delapan persen) dari laba bersih tahun buku 2018 yang dapat diatribusikan
kepada Pemilik Entitas Induk untuk disisihkan sebagai cadangan, sesuai dengan Pasal 70 ayat (1)
UUPT;
2. Sebesar US$54.500.000 (lima puluh empat juta lima ratus ribu Dollar Amerika Serikat) atau setara
dengan 30% (tiga puluh persen) dari laba bersih tahun buku 2018 yang dapat diatribusikan kepada
Pemilik Entitas Induk, yang akan diperhitungkan dengan dividen interim sebesar US$28.801.917
(dua puluh delapan juta delapan ratus satu ribu sembilan ratus tujuh belas Dollar Amerika Serikat)
yang telah dibayarkan pada 24 Oktober 2018. Sehingga sisa pembayaran dividen tunai menjadi
US$25.698.083 (dua puluh lima juta enam ratus sembilan puluh delapan ribu delapan puluh tiga Dollar
Amerika Serikat) atau senilai US$0,00144 (nol koma nol nol satu empat empat Dollar Amerika Serikat)
per saham telah dibayarkan pada tanggal 14 Juni 2019 kepada Pemegang Saham Perseroan yang
namanya tercatat dalam Daftar Pemegang Saham Perseroan pada tanggal 16 April 2019 (recording
date) pukul 16.00 WIB;
3. Sebesar US$30.000.000 (tiga puluh juta Dolar Amerika Serikat) atau setara dengan kurang lebih
16,52% (enam belas koma lima dua persen) dari laba bersih tahun buku 2018 yang dapat diatribusikan
kepada Pemilik Entitas Induk akan diberikan sebagai tambahan dividen tunai kepada Pemegang
Saham Perseroan atau senilai US$0,00035 (nol koma nol nol nol tiga lima Dolar Amerika Serikat) per
saham akan dibayarkan kepada Pemegang Saham Perseroan yang namanya tercatat dalam Daftar
Pemegang Saham Perseroan pada tanggal 19 Mei 2025 (recording date) pukul 16.00 WIB; dan
4. Sisa sebesar US$93.550.682 (sembilan puluh tiga juta lima ratus lima puluh ribu enam ratus delapan
puluh dua Dollar Amerika Serikat) atau setara dengan 51,50% (lima puluh satu koma lima nol persen)
dari laba bersih tahun buku 2018 yang dapat diatribusikan kepada Pemilik Entitas Induk sebagai laba Sudah
yang ditahan untuk membiayai kegiatan usaha Perseroan. Terealisasi
Has been
Approved the use of net profit for the fiscal year 2018 attributable to the Owners of the Parent Entity, Realized
totaling US$181,650,682 (one hundred eighty-one million six hundred fifty thousand six hundred eighty-
two United States Dollars), as follows:
1. US$3,600,000 (three million six hundred thousand United States Dollars) or equivalent to 1.98%
(one point nine eight percent) of the net profit for the fiscal year 2018 attributable to the Owners
of the Parent Entity to be set aside as reserves, in accordance with Article 70 paragraph (1) of the
Company Law;
2. An amount of US$54,500,000 (fifty-four million five hundred thousand United States Dollars) or
equivalent to 30% (thirty percent) of the 2018 net profit attributable to the Owners of the Parent
Entity, which will be calculated with an interim dividend of US$28,801,917 (twenty-eight million eight
hundred one thousand nine hundred and seventeen United States Dollars) which was paid on 24
October 2018. Therefore, the remaining cash dividend payment becomes US$25,698,083 (twenty-
five million six hundred ninety-eight thousand eighty-three United States Dollars) or an amount of
US$0.00144 (zero point zero zero one forty four United States Dollars) per share has been paid on 14
June 2019 to the Company's Shareholders whose names are registered in the Company's Shareholder
Register on 16 April 2019 (recording date) at 16.00 PM;
3. An amount of US$30,000,000 (thirty million United States Dollars) or equivalent to approximately
16.52% (sixteen point five two percent) of the net profit for the fiscal year 2018 attributable to
the Owners of the Parent Entity will be distributed as additional cash dividends to the Company's
Shareholders, or an amount of US$0.00035 (zero point zero zero zero three five United States Dollars)
per share, to be paid to the Company's Shareholders whose names are registered in the Company's
Shareholder Register on 19 May 2025 (recording date) at 16.00 Western Indonesian Time; and
4. The remaining amount of US$93,550,682 (ninety-three million five hundred fifty thousand six hundred
eighty-two United States Dollars) or equivalent to 51.50% (fifty-one point five zero percent) of the
net profit for the fiscal year 2018 attributable to the Owners of the Parent Entity will be retained
earnings to finance the Company's business activities.
Menyetujui pemberian kuasa dan wewenang penuh kepada Direksi Perseroan untuk menentukan jadwal
dan tata cara pelaksanaan pembagian dividen tunai tersebut serta mengumumkannya sesuai dengan
Sudah
peraturan perundang-undangan yang berlaku.
Terealisasi
Has been
Approved the granting of full power and authority to the Company's Board of Directors to determine the
Realized
schedule and procedures for implementing the distribution of cash dividends and to announce them in
accordance with applicable laws and regulations.
202 From Transformational Growth to Enduring Strength
Page 203
Tata Kelola Perusahaan | Corporate Governance
Keputusan Realisasi
Resolutions Realization
Pengambilan Keputusan:
Setuju : 82.138.031.416 suara (99,04389852%)
Abstain : 43.166.300 suara (0,0520509%)
Tidak Setuju : 749.737.600 suara (0,90405058%)
Decision Making:
Approving : 82,138,031,416 votes (99.04389852%)
Not Voting : 43,166,300 votes (0.0520509%)
Non-approving : 749,737,600 votes (0.90405058%)
Agenda 5: Persetujuan perubahan susunan pengurus Perseroan.
Agenda 5: Approval of changes to the composition of the Company’s management.
Menyetujui pengunduran diri (i) Bapak Sarayuth Vorapruekjaru, Bapak Petch Niyomsen, Bapak Anawat
Chansaksoong, Bapak Jirathpol Sunsap, Bapak Phuping Taweesarp, dan Bapak Boedijono Hadipoespito
dari jabatannya selaku Direktur, (ii) Ibu Chantanida Sarigaphuti dan Bapak Suracha Udomsak dari
jabatannya selaku Komisaris, terhitung sejak penutupan Rapat ini, serta mengucapkan terima kasih atas
jasa-jasa yang telah diberikan kepada Perseroan selama masa jabatannya dan memberikan pelunasan
dan pembebasan tanggung jawab sepenuhnya (“Volledig Acquit et de Charge”) kepada Bapak Sarayuth
Vorapruekjaru, Bapak Petch Niyomsen, Bapak Anawat Chansaksoong, Bapak Jirathpol Sunsap, Bapak
Phuping Taweesarp, Bapak Boedijono Hadipoespito, Ibu Chantanida Sarigaphuti, dan Bapak Suracha
Udomsak atas tindakan kepengurusan yang telah dijalankan sampai dengan ditutupnya Rapat ini, sejauh
tindakan tersebut tercermin dalam Laporan Tahunan dan Laporan Keuangan Perseroan Tahun Buku 2025
yang akan disampaikan dan disetujui dalam Rapat Umum Pemegang Saham Tahunan Perseroan yang akan
Sudah
diadakan pada tahun 2026, kecuali perbuatan penipuan, penggelapan, dan tindak pidana lainnya.
Terealisasi
Has been
Approved the resignation of (i) Mr. Sarayuth Vorapruekjaru, Mr. Petch Niyomsen, Mr. Anawat
Realized
Chansaksoong, Mr. Jirathpol Sunsap, Phuping Taweesarp, and Mr. Boedijono Hadipoespito from their
positions as Directors, (ii) Ms. Chantanida Sarigaphuti and Mr. Suracha Udomsak from their positions
as Commissioners, effective as of the closing of this Meeting, and expressed gratitude for the
services rendered to the Company during their term of office and granted full release and discharge of
responsibility (“Volledig Acquit et de Charge”) to Mr. Sarayuth Vorapruekjaru, Mr. Petch Niyomsen, Mr.
Anawat Chansaksoong, Mr. Jirathpol Sunsap, Mr. Phuping Taweesarp, Mr. Boedijono Hadipoespito, Ms.
Chantanida Sarigaphuti, and Mr. Suracha Udomsak for the management actions that have been carried
out until the closing of this Meeting, to the extent that these actions are reflected in the Company's
Annual Report and Financial Statements for the Fiscal Year 2025, which will be submitted and approved
at the Company's Annual General Meeting of Shareholders to be held in 2026, except for acts of fraud,
embezzlement, and other criminal acts.
Menyetujui pengangkatan Ibu Nongnapat Saisuthi, Bapak Wittaya Guntawang, Bapak Ronald Sihombing
dan Bapak Hamim Thohari sebagai Direktur yang baru efektif sejak penutupan Rapat, sehingga susunan
anggota Direksi dan Dewan Komisaris Perseroan sejak penutupan Rapat sampai dengan tanggal
penutupan RUPS Tahunan pada tahun 2027 adalah sebagai berikut:
Direksi | Board of Directors:
Presiden Direktur | President Director : Bapak | Mr. Erwin Ciputra
Wakil Presiden Direktur | Vice President Director : Bapak | Mr. Pholavit Thiebpattama
Wakil Presiden Direktur | Vice President Director : Bapak | Mr. Baritono Prajogo Pangestu
Direktur | Director : Bapak | Mr. Andre Khor Kah Hin
Direktur | Director : Bapak | Mr. Fransiskus Ruly Aryawan
Direktur | Director : Bapak | Mr. Suryandi
Direktur | Director : Ibu | Mrs. Nongnapat Saisuthi
Direktur | Director : Bapak |Mr. Suwit Wiwattanawanich
Direktur | Director : Bapak | Mr. Wittaya Guntawang
Sudah
Direktur | Director : Bapak | Mr. Edi Riva’i
Terealisasi
Direktur | Director : Bapak | Mr. Raymond Budhin
Has been
Direktur | Director : Bapak | Mr. Ronald Sihombing
Realized
Direktur | Director : Bapak | Mr. Hamim Thohari
Dewan Komisaris | Board of Commissioner:
Presiden Komisaris | President Commissioner : Bapak | Mr. Djoko Suyanto
(merangkap Komisaris Independen) | (concurrently as Independent Commissioner)
Wakil Presiden Komisaris | Vice President Commissioner : Bapak | Mr. Tan Ek Kia
(merangkap Komisaris Independen & Ketua Komite Audit) | (concurrently as Independent Commissioner &
Head of Audit Committee)
Komisaris | Commissioner : Bapak | Mr. Ho Hon Cheong
(merangkap Komisaris Independen) | (concurrently as Independent Commissioner)
Komisaris | Commissioner : Bapak | Mr. Agus Salim Pangestu
Komisaris | Commissioner : Bapak | Mr. Lim Chong Thian
Komisaris | Commissioner : Bapak | Mr. Sakchai Patiparnpreechavud
Komisaris | Commissioner : Bapak | Mr. Bandhit Thamprajamchit
Komisaris | Commissioner : Bapak | Mr. Santi Wasanasiri
From Transformational Growth to Enduring Strength 203
Page 204
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Keputusan Realisasi
Resolutions Realization
Menyetujui untuk memberikan kuasa dengan hak substitusi kepada Direksi Perseroan untuk
menandatangani akta Pernyataan Keputusan Rapat tentang perubahan susunan pengurus Perseroan
tersebut di hadapan Notaris dan untuk selanjutnya memberitahukannya kepada Menteri Hukum dan Hak
Asasi Manusia Republik Indonesia dan mendaftarkannya dalam Daftar Perusahaan, serta melakukan
Sudah
segala tindakan yang diperlukan sesuai dengan peraturan perundang-undangan Republik Indonesia.
Terealisasi
Has been
Agreed to grant power of attorney with the right of substitution to the Company's Board of Directors to
Realized
sign the deed of Meeting Resolution Statement regarding changes to the composition of the Company's
management before a Notary and to subsequently notify the Minister of Law and Human Rights of the
Republic of Indonesia and register it in the Company Register, as well as to carry out all necessary actions
in accordance with the laws and regulations of the Republic of Indonesia.
Pengambilan Keputusan:
Setuju : 82.052.973.555 suara (98,94133382%)
Abstain : 45.175.309 suara (0,05447341%)
Tidak Setuju : 832.786.452 suara (1,00419276%)
Decision Making:
Approving : 82,052,973,555 votes (98.94133382%)
Not Voting : 45,175,309 votes (0.05447341%)
Non-Approving : 832.786.452 votes (1.00419276%)
Agenda 6: Penyampaian Laporan Realisasi Penggunaan Dana Hasil Penawaran Umum Terbatas III Tahun 2021.
Agenda 6: Submission of the Report on the Realization of the Use of Proceeds from the Limited Public Offering III in 2021.
Mata acara Rapat ini hanya bersifat laporan, sehingga tidak dilakukan pengambilan keputusan.
The agenda of this meeting is only a report, so no decisions will be taken.
PELAKSANAAN RUPS TAHUN SEBELUMNYA IMPLEMENTATION OF PREVIOUS GMS
(TAHUN 2024) (2024)
RUPS Tahunan 8 Mei 2024
Annual GMS on 8 May 2024
Pemberitahuan
Pengumuman Hasil
kepada Regulator Pengumuman Pemanggilan Penyelenggaraan
Announcement of
Notification to Announcement Invitation Implementation
Resolution
Regulators
Melalui Surat No. Melalui situs web PT Melalui situs web PT Tanggal 8 Mei 2024 Melalui situs web
062/LGC-DOC/ Kustodian Sentral Efek Kustodian Sentral Efek Pukul 14.16-16.04 WIB PT Kustodian Sentral
CAP/III/2024 Indonesia (KSEI), situs Indonesia (KSEI), situs di Wisma Barito Pacific, Efek Indonesia (KSEI),
tanggal 22 Maret Bursa Efek Indonesia Bursa Efek Indonesia Tower B, Lantai M Jalan situs Bursa Efek
2024. (BEI), dan situs web (BEI), dan situs web Letnan Jenderal S. Indonesia (BEI), dan
Perseroan tanggal 1 Perseroan tanggal 16 Parman Kaveling 62-63, situs web Perseroan
Through Letter No. April 2024. April 2024. Jakarta 11410. tanggal 13 Mei 2024.
062/LGC-DOC/
CAP/III/2024 dated Through the website Through the website 8 May 2024, 14.16- Through the website
22 March 2024. of PT Kustodian of PT Kustodian 16.04 Western of PT Kustodian
Sentral Efek Indonesia Sentral Efek Indonesia Indonesia Time at Sentral Efek Indonesia
(KSEI), the website of (KSEI), the website of Wisma Barito Pacific, (KSEI), the website of
the Indonesia Stock the Indonesia Stock Tower B, Floor M, Jalan the Indonesia Stock
Exchange (IDX), and the Exchange (IDX), and the Letnan Jenderal S. Exchange (IDX), and the
Company's website on Company's website on Parman Kaveling 62-63, Company's website on
1 April 2024. 16 April 2024. Jakarta 11410. 13 May 2024.
Keterlibatan Pihak Independen dalam Involvement of Independent Parties in Vote
Perhitungan Suara Counting
Penghitungan suara, pencatatan, dan penyusunan The vote counting, recording, and preparation of the
Berita Mata Acara Rapat dilakukan oleh Bapak Raden Minutes of the Meeting Agenda were carried out by
Mas Dendy Soebangil, S.H., M.Kn., Notaris di Jakarta. Mr. Raden Mas Dendy Soebangil, S.H., M.Kn., Notary
in Jakarta.
204 From Transformational Growth to Enduring Strength
Page 205
Tata Kelola Perusahaan | Corporate Governance
Anggota Dewan Komisaris dan Direksi Hadir dalam RUPS
Members of the Board of Commissioners and Board of Directors Present at the GMS
Nama Jabatan
Name Position
Dewan Komisaris
Board of Commissioners
Presiden Komisaris (Komisaris Independen)
Djoko Suyanto
President Commissioner (Independent Commissioner)
Wakil Presiden Komisaris (Komisaris Independen)
Tan Ek Kia*
Vice President Commissioner (Independent Commissioner)
Komisaris
Agus Salim Pangestu*
Commissioner
Komisaris
Lim Chong Thian*
Commissioner
Komisaris
Thammasak Sethaudom*
Commissioner
Komisaris
Tanawong Areeratchakul*
Commissioner
Komisaris
Chatri Eamsobhana*
Commissioner
Komisaris
Bandhit Thamprajamchit*
Commissioner
Komisaris (Komisaris Independen)
Erry Riyana Hardjapamekas
Commissioner (Independent Commissioner)
Komisaris
Rudy Suparman*
Commissioner
Komisaris
Diana Arsiyanti*
Commissioner
Direksi
Board of Directors
Presiden Direktur
Erwin Ciputra*
President Director
Wakil Presiden Direktur
Pholavit Thiebpattama
Vice President Director
Wakil Presiden Direktur
Baritono Prajogo Pangestu*
Vice President Director
Direktur
Andre Khor Kah Hin*
Director
Direktur
Fransiskus Ruly Aryawan
Director
Direktur
Suryandi
Director
Direktur
Sarayuth Vorapruekjaru
Director
Direktur
Petch Niyomsen
Director
Direktur
Anawat Chansaksoong*
Director
Direktur
Suwit Wiwattanawanich*
Director
Direktur
Phuping Taweesarp
Director
Direktur
Boedijono Hadipoespito
Director
Direktur
Edi Riva’i
Director
Direktur
Raymond Budhin
Director
*) hadir secara online melalui video telekonferensi video
*) present online via video teleconference
From Transformational Growth to Enduring Strength 205
Page 206
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Agenda, Keputusan, dan Realisasi
Agenda, Resolutions, and Realization
Keputusan Realisasi
Resolutions Realizatiaon
Agenda 1: Persetujuan Laporan Tahunan Perseroan dan Laporan Tugas Pengawasan Dewan Komisaris, serta pengesahan
Laporan Keuangan Perseroan untuk tahun buku 2023.
Agenda 1: Approval of the Company's Annual Report and the Board of Commissioners' Supervisory Report, as well as ratification
of the Company's Financial Report for the fiscal year 2023.
Menyetujui dan menerima dengan baik Laporan Tahunan Perseroan tahun buku 2023 yang berakhir pada
tanggal 31 Desember 2023, termasuk Laporan Direksi dan mengesahkan Laporan Tugas Pengawasan
Sudah
Dewan Komisaris untuk tahun buku 2023.
Terealisasi
Has been
Approved and accepted the Company's Annual Report for the fiscal year 2023 ended 31 December 2023,
Realized
including the Board of Directors' Report and ratified the Board of Commissioners' Supervisory Report for
the fiscal year 2023.
Menyetujui dan mengesahkan Laporan Keuangan Perseroan tahun buku 2023 yang telah diaudit oleh
kantor Akuntan Publik “Imelda & Rekan” dengan pendapat “Wajar Dalam Semua Hal Yang Material”
sebagaimana ternyata dari laporannya No. 00094/2.1265/AU.1/04/1766-2/1/III/2024 tertanggal 26 Sudah
Maret 2024. Terealisasi
Has been
Approved and ratified the Company's Financial Statements for the fiscal year 2023 which have been Realized
audited by the Public Accounting Firm "Imelda & Rekan" with the opinion "Fair in All Material Respects" as
stated in its report No. 00094/2.1265/AU.1/04/1766-2/1/III/2024 dated 26 March 2024.
Menyetujui memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya (“Volledig Acquit et
de Charge”) kepada segenap anggota Direksi dan anggota Dewan Komisaris Perseroan atas tindakan
kepengurusan dan pengawasan yang telah mereka jalankan selama tahun buku 2023, sejauh tindakan
tersebut tercermin dalam Laporan Tahunan dan Laporan Keuangan Perseroan tersebut, kecuali perbuatan
Sudah
penipuan, penggelapan, dan tindak pidana lainnya.
Terealisasi
Has been
Agreed to grant full release and discharge of responsibility (“Volledig Acquit et de Charge”) to all
Realized
members of the Board of Directors and members of the Board of Commissioners of the Company for the
management and supervisory actions they have carried out during the fiscal year 2023, to the extent that
these actions are reflected in the Company's Annual Report and Financial Statements, except for acts of
fraud, embezzlement, and other criminal acts.
Pengambilan Keputusan
Setuju : 82.755.724.930 suara (99,91333595%)
Abstain : 71.593.372 suara (0,08643671%)
Tidak Setuju : 188.300 suara (0,00022734%)
Decision Making:
Approving : 82,755,724,930 votes (99.91333595%)
Not Voting : 71,593,372 votes (0.08643671%)
Non-approving : 188,300 votes (0.00022734%)
206 From Transformational Growth to Enduring Strength
Page 207
Tata Kelola Perusahaan | Corporate Governance
Keputusan Realisasi
Resolutions Realizatiaon
Agenda 2: Penetapan gaji/honorarium dan tunjangan lainnya bagi anggota Dewan Komisaris dan Direksi Perseroan untuk
tahun buku 2024.
Agenda 2: Determination of salaries/honorariums and other allowances for members of the Company's Board of Commissioners
and Board of Directors for the fiscal year 2024.
Menetapkan gaji/honorarium dan tunjangan lainnya bagi segenap anggota Dewan Komisaris Perseroan
termasuk Komisaris Independen yang secara keseluruhan setelah dipotong pajak penghasilan tidak
melebihi jumlah US$1.500.000 (satu juta lima ratus ribu Dolar Amerika Serikat) per tahun terhitung sejak
ditutupnya Rapat ini dan selanjutnya Rapat melimpahkan wewenang kepada Dewan Komisaris Perseroan
untuk menentukan besarnya gaji/honorarium dan tunjangan lainnya bagi masing-masing anggota
Sudah
Dewan Komisaris.
Terealisasi
Has been
Determined the salary/honorarium and other allowances for all members of the Company's Board of
Realized
Commissioners including Independent Commissioners, which in total after income tax deductions shall
not exceed US$1,500,000 (one million five hundred thousand United States Dollars) per year as of the
closing of this Meeting and furthermore the Meeting shall delegate authority to the Company's Board of
Commissioners to determine the amount of salary/honorarium and other allowances for each member of
the Board of Commissioners.
Menyetujui melimpahkan wewenang kepada Dewan Komisaris Perseroan untuk menetapkan besarnya
Sudah
gaji/honorarium dan tunjangan lainnya bagi setiap anggota Direksi Perseroan.
Terealisasi
Has been
Approved to delegate authority to the Company's Board of Commissioners to determine the amount of
Realized
salary/honorarium and other allowances for each member of the Company's Board of Directors.
Pengambilan Keputusan
Setuju : 82.750.366.078 suara (99,90686606%)
Abstain : 71.593.372 suara (0,08643671%)
Tidak Setuju : 5.547.152 suara (0,00669723%)
Decision Making
Approving : 82,750,366,078 votes (99.90686606%)
Not Voting : 71,593,372 votes (0.08643671%)
Non-approving : 5,547,152 votes (0.00669723%)
Agenda 3: Penunjukan Kantor Akuntan Publik untuk mengaudit Laporan Keuangan Perseroan tahun buku 2024.
Agenda 3: Appointment of a Public Accounting Firm to audit the Company's Financial Statements for the fiscal year 2024.
Melimpahkan kewenangan dan kuasa atas penunjukan Kantor Akuntan Publik yang akan melakukan audit
Laporan Keuangan Perseroan untuk tahun buku 2024 kepada Dewan Komisaris dengan kriteria bahwa
Kantor Akuntan Publik yang nantinya akan ditunjuk harus tercatat dan terdaftar di Kementerian Keuangan
Sudah
dan Otoritas Jasa Keuangan Republik Indonesia.
Terealisasi
Has been
Delegated the authority and power to appoint a Public Accounting Firm that would audit the Company's
Realized
Financial Statements for the fiscal year 2024 to the Board of Commissioners with the criteria that the
Public Accounting Firm that will be appointed must be registered and registered with the Ministry of
Finance and the Financial Services Authority of the Republic of Indonesia.
Menyetujui memberikan kewenangan kepada Dewan Komisaris untuk menetapkan honorarium dan
persyaratan penunjukan lainnya yang wajar bagi Kantor Akuntan Publik tersebut dan untuk menunjuk
Akuntan Pengganti dari Kantor Akuntan Publik yang sama apabila karena sebab apa pun Akuntan Publik
Sudah
tersebut tidak dapat menyelesaikan audit Laporan Keuangan Perseroan.
Terealisasi
Has been
Approved to grant authority to the Board of Commissioners to determine the honorarium and other
Realized
reasonable appointment requirements for the Public Accounting Firm and to appoint a Replacement
Accountant from the same Public Accounting Firm if for any reason the Public Accountant is unable to
complete the audit of the Company's Financial Statements.
Pengambilan Keputusan
Setuju : 82.747.505.445 suara (99,90341233%)
Abstain : 71.593.372 suara (0,08643671%)
Tidak Setuju : 8.407.785 suara (0,01015096%)
Decision Making
Approving : 82,747,505,445 votes (99.90341233%)
Not Voting : 71,593,372 votes (0.08643671%)
Non-approving : 8,407,785 votes (0.01015096%)
From Transformational Growth to Enduring Strength 207
Page 208
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Keputusan Realisasi
Resolutions Realizatiaon
Agenda 4: Perubahan penetapan penggunaan laba bersih Perseroan untuk tahun buku 2021.
Agenda 4: Changes to the determination of the use of the Company's net profit for the fiscal year 2021.
Menyetujui penggunaan laba bersih tahun buku 2021 yang dapat diatribusikan kepada Pemilik Entitas
Induk, yang seluruhnya berjumlah US$152.121.187 (seratus lima puluh dua juta seratus dua puluh satu ribu
seratus delapan puluh tujuh Dolar Amerika Serikat), sebagai berikut:
1. Sebesar US$3.000.000 (tiga juta Dolar Amerika Serikat) atau setara dengan kurang lebih 2% (dua
persen) dari laba bersih tahun buku 2021 yang dapat diatribusikan kepada Pemilik Entitas Induk untuk
disisihkan sebagai cadangan, sesuai dengan Pasal 70 ayat (1) UUPT;
2. Sebesar US$76.000.000 (tujuh puluh enam juta Dolar Amerika Serikat) atau setara dengan kurang
lebih 50% (lima puluh persen) dari laba bersih tahun buku 2021 yang dapat diatribusikan kepada
Pemilik Entitas Induk akan diberikan sebagai dividen tunai kepada Pemegang Saham Perseroan dan
akan diperhitungkan dengan dividen interim sebesar US$65.000.000 (enam puluh lima juta Dolar
Amerika Serikat) yang telah dibayarkan kepada Pemegang Saham pada tanggal 16 Juli 2021. Sehingga
sisa pembayaran dividen tunai akan menjadi US$11.000.000 (sebelas juta Dolar Amerika Serikat) atau
senilai US$0,000508603 (nol koma nol nol nol lima nol delapan enam nol tiga Dolar Amerika Serikat)
per saham akan dibayarkan kepada Pemegang Saham Perseroan yang namanya tercatat dalam Daftar
Pemegang Saham Perseroan pada tanggal 28 April 2022 (recording date) pukul 16.00 WIB;
3. Sebesar US$30.000.000 (tiga puluh juta Dolar Amerika Serikat) atau setara dengan kurang lebih
19,72% (sembilan belas koma tujuh puluh dua persen) dari laba bersih tahun buku 2021 yang dapat
diatribusikan kepada Pemilik Entitas Induk akan diberikan sebagai tambahan dividen tunai kepada
Pemegang Saham Perseroan atau senilai US$0,000346775 (nol koma nol nol nol tiga empat enam
tujuh tujuh lima Dolar Amerika Serikat) per saham telah dibayarkan kepada Pemegang Saham
Perseroan pada tanggal 21 Juni 2023, yang namanya tercatat dalam Daftar Pemegang Saham
Perseroan pada tanggal 30 Mei 2023 (recording date) pukul 16.00 WIB;
4. Sebesar US$30.000.000 (tiga puluh juta Dolar Amerika Serikat) atau setara dengan kurang lebih
19,72% (sembilan belas koma tujuh dua persen) dari laba bersih tahun buku 2021 yang dapat
diatribusikan kepada Pemilik Entitas Induk akan diberikan sebagai tambahan dividen tunai kepada
Pemegang Saham Perseroan atau senilai US$0,000346775 (nol koma nol nol nol tiga empat enam
tujuh tujuh lima Dolar Amerika Serikat) per saham akan dibayarkan kepada Pemegang Saham
Perseroan yang namanya tercatat dalam Daftar Pemegang Saham Perseroan pada tanggal 5 April
2024 (recording date) pukul 16.00 WIB; dan
5. Sisanya sebesar US$13.121.187 (tiga belas juta seratus dua puluh satu ribu seratus delapan puluh tujuh
Dolar Amerika Serikat) atau setara dengan kurang lebih 8,63% (delapan koma enam tiga persen) dari
laba bersih tahun buku 2021 yang dapat diatribusikan kepada Pemilik Entitas Induk dicatat sebagai Sudah
laba yang ditahan untuk membiayai kegiatan usaha Perseroan. Terealisasi
Approved the use of net profit for the fiscal year 2021 attributable to the Owners of the Parent Entity, Has been
totaling US$152,121,187 (one hundred fifty-two million one hundred twenty-one thousand one hundred Realized
eighty-seven United States Dollars), as follows:
1. An amount of US$3,000,000 (three million United States Dollars) or equivalent to approximately 2%
(two percent) of the net profit for the fiscal year 2021 attributable to the Owners of the Parent Entity
to be set aside as reserves, in accordance with Article 70 paragraph (1) of the Company Law;
2. An amount of US$76,000,000 (seventy-six million United States Dollars) or equivalent to
approximately 50% (fifty percent) of the 2021 net profit attributable to the Owners of the Parent
Entity will be distributed as cash dividends to the Company's Shareholders and will be calculated with
the interim dividend of US$65,000,000 (sixty-five million United States Dollars) which was paid to the
Shareholders on 16 July 2021. Therefore, the remaining cash dividend payment will be US$11,000,000
(eleven million United States Dollars) or equivalent to US$0.000508603 (zero point zero zero zero five
zero eight six zero three United States Dollars) per share will be paid to the Company's Shareholders
whose names are registered in the Company's Shareholders Register on 28 April 2022 (recording
date) at 16.00 WIB;
3. An amount of US$30,000,000 (thirty million United States Dollars) or equivalent to approximately
19.72% (nineteen point seventy two percent) of the net profit for the fiscal year 2021 attributable to
the Owners of the Parent Entity will be distributed as additional cash dividends to the Company's
Shareholders or an amount of US$0.000346775 (zero point zero zero zero three four six seven seven
five United States Dollars) per share has been paid to the Company's Shareholders on 21 June 2023,
whose names are recorded in the Company's Shareholder Register on 30 May 2023 (recording date)
at 16.00 WIB;
4. An amount of US$30,000,000 (thirty million United States Dollars) or equivalent to approximately
19.72% (nineteen point seven two percent) of the net profit for the fiscal year 2021 attributable to
the Owners of the Parent Entity will be distributed as additional cash dividends to the Company's
Shareholders or an amount of US$0.000346775 (zero point zero zero zero three four six seven seven
five United States Dollars) per share will be paid to the Company's Shareholders whose names are
registered in the Company's Shareholder Register on 5 April 2024 (recording date) at 4:00 PM WIB;
and
5. The remaining amount of US$13,121,187 (thirteen million one hundred twenty one thousand one
hundred eighty seven United States Dollars) or equivalent to approximately 8.63% (eight point six
three percent) of the net profit for the fiscal year 2021 attributable to the Owners of the Parent Entity
is recorded as retained earnings to finance the Company's business activities.
208 From Transformational Growth to Enduring Strength
Page 209
Tata Kelola Perusahaan | Corporate Governance
Keputusan Realisasi
Resolutions Realizatiaon
Menyetujui pemberian kuasa dan wewenang penuh kepada Direksi Perseroan untuk menentukan jadwal
dan tata cara pelaksanaan pembagian dividen tunai tersebut serta mengumumkannya sesuai dengan
Sudah
peraturan perundang-undangan yang berlaku.
Terealisasi
Has been
Approved the granting of full power and authority to the Company's Board of Directors to determine the
Realized
schedule and procedures for implementing the distribution of cash dividends and to announce them in
accordance with applicable laws and regulations.
Pengambilan Keputusan
Setuju : 82.755.579.209 suara (99,91316002%)
Abstain : 71.795.372 suara (0,08643792%)
Tidak Setuju : 333.021 suara (0,00040207%)
Decision Making
Approving : 82,755,579,209 votes (99.91316002%)
Not Voting : 71,795,372 votes (0.08643792%)
Non-approving : 333,021 votes (0.00040207%)
Agenda 5: Pembahasan studi kelayakan atas rencana penambahan kegiatan usaha Perseroan.
Agenda 5: Discussion of the feasibility study on the Company's planned addition of business activities.
Mata acara Rapat ini berupa pemaparan hasil studi kelayakan, sehingga tidak dilakukan
pengambilan keputusan.
The agenda of this meeting is in the form of a presentation of the results of the feasibility study, so no
decisions will be taken.
Agenda 6: Persetujuan perubahan Anggaran Dasar Perseroan.
Agenda 6: Approval of changes to the Company's Articles of Association.
Menyetujui untuk mengubah ketentuan Pasal 3 ayat 2 huruf B Anggaran Dasar Perseroan sesuai dengan
Sudah
usulan yang telah dibagikan kepada Pemegang Saham dan Kuasa Pemegang Saham.
Terealisasi
Has been
Agree to amend the provisions of Article 3 paragraph 2 letter B of the Company's Articles of Association
Realized
in accordance with the proposals that have been distributed to Shareholders and Shareholders' Proxies.
Menyetujui pemberian kuasa kepada Direksi Perseroan dengan hak substitusi untuk menyatakan
keputusan Rapat ini, termasuk untuk menyusun dan menyatakan kembali seluruh ketentuan Anggaran
Dasar Perseroan termasuk ketentuan Pasal 3 ayat 2 huruf B Anggaran Dasar Perseroan dalam Akta Notaris
dan mengajukan permohonan persetujuan atau pemberitahuan atas pernyataan kembali ketentuan Pasal
3 Anggaran Dasar Perseroan tersebut kepada Menteri Hukum dan Hak Asasi Manusia Republik Indonesia,
serta melakukan segala tindakan yang diperlukan sehubungan dengan hal tersebut. Sudah
Terealisasi
Approved the granting of power of attorney to the Company's Board of Directors with the right of Has been
substitution to declare the decisions of this Meeting, including to draft and restate all provisions of Realized
the Company's Articles of Association including the provisions of Article 3 paragraph 2 letter B of
the Company's Articles of Association in a Notarial Deed and submit an application for approval or
notification of the restatement of the provisions of Article 3 of the Company's Articles of Association to
the Minister of Law and Human Rights of the Republic of Indonesia, and to take all necessary actions in
connection with this matter.
Pengambilan Keputusan
Setuju : 82.755.724.930 suara (99,91333595%)
Abstain : 71.594.372 suara (0,08643792%)
Tidak Setuju : 187.300 suara (0,00022613%)
Decision Making
Approving : 82,755,724,930 votes (99.91333595%)
Not Voting : 71,594,372 votes (0.08643792%)
Non-approving : 187,300 votes (0,00022613%)
From Transformational Growth to Enduring Strength 209
Page 210
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Keputusan Realisasi
Resolutions Realizatiaon
Agenda 7: Persetujuan pemisahan unit usaha pelabuhan, dermaga, dan fasilitas penyimpanan Perseroan sebagaimana
dimaksud dalam Pasal 135 ayat (1) huruf b UUPT.
Agenda 7: Approval of the separation of the Company's port, dock, and storage facility business units as referred to in Article
135 paragraph (1) letter b of the UUPT.
Menyetujui pemisahan unit usaha pelabuhan, dermaga, dan fasilitas penyimpanan Perseroan dengan
memenuhi ketentuan peraturan yang berlaku, termasuk namun tidak terbatas pada Pasal 135 ayat (1) huruf
b dan ayat (3) UUPT dan/atau Peraturan Menteri Keuangan No. 52/PMK.010/2017 tentang Penggunaan
Nilai Buku atas Pengalihan dan Perolehan Harta Dalam Rangka Penggabungan, Peleburan, Pemekaran,
atau Pengambilalihan Usaha sebagaimana terakhir diubah dengan Peraturan Menteri Keuangan No. 56/
PMK.010/2021 dengan melakukan pemisahan aktiva dan pasiva kepada PT Chandra Pelabuhan Nusantara
Sudah
serta pelaksanaan seluruh akibat yang timbul dari pemisahan tersebut.
Terealisasi
Has been
Approved the separation of the Company's port, dock, and storage facility business units by complying
Realized
with the provisions of applicable regulations, including but not limited to Article 135 paragraph (1) letter
b and paragraph (3) of the UUPT and/or Regulation of the Minister of Finance No. 52/PMK.010/2017
concerning the Use of Book Value for the Transfer and Acquisition of Assets in the Context of Mergers,
Amalgamations, Expansions or Takeovers of Businesses as last amended by Regulation of the Minister of
Finance No. 56/PMK.010/2021 by separating assets and liabilities to PT Chandra Pelabuhan Nusantara
and implementing all consequences arising from the separation.
Menyetujui rancangan pemisahan berikut seluruh perubahan atau tambahannya yang telah dipersiapkan
Sudah
dan diterbitkan/diumumkan oleh Perseroan.
Terealisasi
Has been
Approved the separation plan including all changes or additions that have been prepared and published/
Realized
announced by the Company.
Memberikan kewenangan kepada Direksi Perseroan dengan hak substitusi untuk menetapkan, menyetujui
serta menandatangani akta pemisahan berikut seluruh perubahan atau tambahannya ( jika ada) serta
dokumen-dokumen terkait lainnya, termasuk menetapkan waktu pelaksanaan penandatanganan akta
Sudah
pemisahan serta dokumen-dokumen terkait lainnya tersebut.
Terealisasi
Has been
Granted authority to the Company's Board of Directors with the right of substitution to determine,
Realized
approved and signed the deed of separation including all changes or additions (if any) and other
related documents, including determining the time for signing the deed of separation and other
related documents.
Menyetujui pelaksanaan pembelian kembali saham (buyback) oleh Perseroan dalam rangka pemenuhan
ketentuan Pasal 62 UUPT, berdasarkan tata cara dan metode sesuai dengan perundang-undangan yang
berlaku dan memberikan kewenangan kepada Direksi Perseroan untuk menentukan prosedur dan tata
cara serta syarat dan ketentuan pembelian kembali saham Perseroan dari Pemegang Saham Perseroan
yang tidak menyetujui rencana pemisahan dan yang telah menyatakan kehendaknya untuk menjual saham
Sudah
miliknya dalam Perseroan sesuai dengan ketentuan peraturan perundang-undangan yang berlaku.
Terealisasi
Has been
Approved the implementation of share buyback by the Company in order to fulfill the provisions of Article
Realized
62 of the UUPT, based on procedures and methods in accordance with applicable laws and regulations
and granting authority to the Company's Board of Directors to determine the procedures and methods
as well as the terms and conditions for the repurchase of the Company's shares from the Company's
Shareholders who do not approve the separation plan and who have expressed their desire to sell their
shares in the Company in accordance with the provisions of applicable laws and regulations.
Menyetujui dan memberikan kuasa dengan hak substitusi, baik sebagian maupun seluruhnya, kepada
Direksi Perseroan untuk melakukan penundaan atau pembatalan rencana pemisahan dalam hal terjadi
Sudah
keadaan yang merugikan Perseroan.
Terealisasi
Has been
Approved and granted power of attorney with the right of substitution, either in part or in full, to the
Realized
Company's Board of Directors to postpone or cancel the separation plan in the event of circumstances
that are detrimental to the Company.
210 From Transformational Growth to Enduring Strength
Page 211
Tata Kelola Perusahaan | Corporate Governance
Keputusan Realisasi
Resolutions Realizatiaon
Menyetujui dan memberikan kuasa dengan hak substitusi, baik sebagian maupun seluruhnya, kepada
Direksi Perseroan untuk melaksanakan segala tindakan yang diperlukan sehubungan dengan rencana
pemisahan, termasuk namun tidak terbatas pada melakukan tindakan-tindakan lain yang diperlukan
dan/atau disyaratkan guna melaksanakan dan menyelesaikan hal-hal tersebut di atas serta guna
mencapai maksud dan tujuan dari keputusan-keputusan yang diambil oleh Pemegang Saham Perseroan
berdasarkan dan sebagaimana yang tercantum dalam keputusan Rapat, termasuk tindakan-tindakan
yang dikuasakan kepada Direksi dan menyelesaikan segala sesuatu yang berkaitan dengan setiap atau
seluruh hal tersebut, termasuk, namun tidak terbatas pada, menghadap atau hadir di hadapan Notaris,
kementerian, badan pemerintahan atau atau pihak lain; memberikan, mendapatkan dan/atau menerima
keterangan dan/atau dokumen apa pun; maupun membuat, menyebabkan dibuatnya, memberi paraf
Sudah
pada dan/atau menandatangani dokumen apa pun, termasuk amandemen, perubahan, variasi, dan
Terealisasi
tambahan apa pun atas dokumen-dokumen tersebut.
Has been
Realized
Approved and granted power of attorney with the right of substitution, either in part or in full, to
the Company's Board of Directors to carry out all necessary actions in connection with the planned
separation, including but not limited to carrying out other actions necessary and/or required to
implement and complete the matters mentioned above and to achieve the intent and purpose of the
decisions taken by the Company's Shareholders based on and as stated in the Meeting's resolutions,
including actions authorized to the Board of Directors and to complete all matters related to any or all of
these matters, including, but not limited to, appearing before a Notary, ministry, government agency or
other party; providing, obtaining and/or receiving any information and/or documents; as well as making,
causing to be made, initialing and/or signing any documents, including any amendments, changes,
variations and additions to such documents.
Menyetujui segala tindakan yang akan diambil oleh Direksi Perseroan sehubungan dengan
penandatanganan, penyampaian, dan pelaksanaan oleh Perseroan atas segala hal, keputusan, akta,
dokumen, dan pengungkapan (baik yang dibuat di bawah tangan atau di hadapan Notaris), untuk
pelaksanaan rencana pemisahan, termasuk untuk memperoleh seluruh persetujuan yang dipersyaratkan Sudah
dan untuk pelaporan kepada instansi yang berwenang di Indonesia. Terealisasi
Has been
Approved all actions to be taken by the Company's Board of Directors in connection with the signing, Realized
submission and implementation by the Company of all matters, decisions, deeds, documents, and
disclosures (whether made privately or before a Notary), for the implementation of the separation plan,
including to obtain all required approvals and for reporting to the authorized agencies in Indonesia.
Pengambilan Keputusan
Setuju : 82.755.725.930 suara (99,91333716%)
Abstain : 71.593.372 suara (0,08643671%)
Tidak Setuju : 187.300 suara (0,00022613%)
Decision Making
Approving : 82,755,725,930 votes (99.91333716%)
Not Voting : 71,593,372 votes (0.08643671%)
Non-approving : 187,300 votes (0.00022613%)
From Transformational Growth to Enduring Strength 211
Page 212
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Keputusan Realisasi
Resolutions Realizatiaon
Agenda 8: Persetujuan perubahan susunan pengurus Perseroan.
Agenda 8: Approval of changes to the composition of the Company's management.
Menyetujui pengangkatan anggota Direksi dan Dewan Komisaris Perseroan untuk masa jabatan yang
baru, sehingga terhitung sejak ditutupnya Rapat ini sampai dengan ditutupnya RUPS Tahunan Perseroan
yang akan diadakan pada tahun 2027, susunan anggota Direksi dan Dewan Komisaris Perseroan adalah
sebagai berikut:
Approved the appointment of members of the Board of Directors and Board of Commissioners of the
Company for a new term of office, so that starting from the closing of this Meeting until the closing of the
Company's Annual GMS to be held in 2027, the composition of the members of the Board of Directors and
Board of Commissioners of the Company is as follows:
Direksi | Board of Directors:
Presiden Direktur | President Director : Bapak | Mr. Erwin Ciputra
Wakil Presiden Direktur | Vice President Director : Bapak | Mr. Pholavit Thiebpattama
Wakil Presiden Direktur | Vice President Director : Bapak | Mr. Baritono Prajogo Pangestu
Direktur | Director : Bapak | Mr. Andre Khor Kah Hin
Direktur | Director : Bapak | Mr. Prapote Stianpapong
Direktur | Director : Bapak | Mr. Fransiskus Ruly Aryawan
Direktur | Director : Bapak | Mr. Suryandi
Direktur | Director : Bapak | Mr. Sarayuth Vorapruekjaru
Direktur | Director : Bapak | Mr. Petch Niyomsen Sudah
Direktur | Director : Bapak | Mr. Anawat Chansaksoong Terealisasi
Direktur | Director : Bapak | Mr. Suwit Wiwattanawanich Has been
Direktur | Director : Bapak | Mr. Phuping Taweesarp Realized
Direktur | Director : Bapak | Mr. Boedijono Hadipoespito
Direktur | Director : Bapak | Mr. Edi Riva’i
Direktur | Director : Bapak | Mr. Raymond Budhin
Dewan Komisaris | Board of Commissioners:
Presiden Komisaris | President Commissioner : Bapak | Mr. Djoko Suyanto (merangkap Komisaris
Independen) | (concurrently as Independent Commissioner)
Wakil Presiden Komisaris | Vice President Commissioner : Bapak | Mr. Tan Ek Kia
(merangkap Komisaris Independen & Ketua Komite Audit) | (concurrently as Independent Commissioner &
Head of Audit Committee)
Komisaris | Commissioner : Bapak | Mr. Ho Hon Cheong
(merangkap Komisaris Independen) | (concurrently as Independent Commissioner)
Komisaris | Commissioner : Bapak | Mr. Agus Salim Pangestu
Komisaris | Commissioner : Bapak | Mr. Lim Chong Thian
Komisaris | Commissioner : Bapak | Mr. Mongkol Hengrojanasophon
Komisaris | Commissioner : Ibu | Mrs. Chantanida Sarigaphuti
Komisaris | Commissioner : Bapak | Mr. Sakchai Patiparnpreechavud
Komisaris | Commissioner : Bapak | Mr. Bandhit Thamprajamchit
Komisaris | Commissioner : Bapak | Mr. Santi Wasanasiri
Menyetujui untuk memberikan kuasa dengan hak substitusi kepada Direksi Perseroan untuk
menandatangani akta Pernyataan Keputusan Rapat tentang perubahan susunan pengurus Perseroan
tersebut di hadapan Notaris dan untuk selanjutnya memberitahukannya kepada Menteri Hukum dan Hak
Asasi Manusia Republik Indonesia dan mendaftarkannya dalam Daftar Perusahaan, serta melakukan
Sudah
segala tindakan yang diperlukan sesuai dengan peraturan perundang-undangan Republik Indonesia.
Terealisasi
Has been
Agreed to grant power of attorney with the right of substitution to the Company's Board of Directors to
Realized
sign the deed of Meeting Resolution Statement regarding changes to the composition of the Company's
management before a Notary and to subsequently notify the Minister of Law and Human Rights of the
Republic of Indonesia and register it in the Company Register, as well as to carry out all necessary actions
in accordance with the laws and regulations of the Republic of Indonesia.
Pengambilan Keputusan
Setuju : 82.675.379.531 suara (99,81633267%)
Abstain : 76.953.224 suara (0,09290781%)
Tidak Setuju : 75.173.847 suara (0,09075952%)
Decision Making
Approving : 82,675,379,531 votes (99.81633267%)
Not Voting : 76,953,224 votes (0.09290781%)
Non-approving : 75,173,847 votes (0.09075952%)
212 From Transformational Growth to Enduring Strength
Page 213
Tata Kelola Perusahaan | Corporate Governance
Keputusan Realisasi
Resolutions Realizatiaon
Agenda 9: Penyampaian Laporan Realisasi Penggunaan Dana Hasil Penawaran Umum Terbatas III Tahun 2021 dan Obligasi
Berkelanjutan IV Chandra Asri Petrochemical Tahap III Tahun 2023.
Agenda 9: Submission of the Report on the Realization of the Use of Proceeds from the Limited Public Offering III in 2021 and
Chandra Asri Petrochemical Shelf-Registered Bonds IV Phase III in 2023.
Mata acara Rapat ini hanya bersifat laporan, sehingga tidak dilakukan pengambilan keputusan.
The agenda of this meeting is only a report, so no decisions will be taken.
RUPS Luar Biasa | Extraordinary GMS
23 Oktober 2024 | 23 October 2024
Pemberitahuan
Pengumuman Hasil
kepada Regulator Pengumuman Pemanggilan Penyelenggaraan
Announcement of
Notification to Announcement Invitation Implementation
Resolutions
Regulators
Melalui Surat Melalui situs web PT Melalui situs web PT Tanggal 23 Oktober Melalui situs web PT
No. 168/LGC- Kustodian Sentral Efek Kustodian Sentral Efek 2024 Pukul 14.15-14.30 Kustodian Sentral Efek
DOC/CAP/ Indonesia (KSEI), situs Indonesia (KSEI), situs WIB di Wisma Barito Indonesia (KSEI), situs
IX/2024 tanggal 6 Bursa Efek Indonesia Bursa Efek Indonesia Pacific, Tower B, Lantai Bursa Efek Indonesia
September 2024. (BEI), dan situs web (BEI), dan situs web M Jalan Letnan Jenderal (BEI), dan situs web
Perseroan tanggal 13 Perseroan tanggal 1 S. Parman Kaveling 62- Perseroan tanggal 25
Through Letter No. September 2024. Oktober 2024. 63, Jakarta 11410. Oktober 2024.
168/LGC-DOC/
CAP/IX/2024 dated Through the website Through the website 23 October 2024, Through the website
6 September 2024. of PT Kustodian of PT Kustodian 14.15-14.30 Western of PT Kustodian
Sentral Efek Indonesia Sentral Efek Indonesia Indonesia Time at Sentral Efek Indonesia
(KSEI), the website (KSEI), the website Wisma Barito Pacific, (KSEI), the website
of the Indonesia of the Indonesia Tower B, Floor M, Jalan of the Indonesia
Stock Exchange (IDX), Stock Exchange (IDX), Letnan Jenderal S. Stock Exchange (IDX),
and the Company's and the Company's Parman Kaveling 62- and the Company's
website on 13 website on 1 63, Jakarta 11410. website on 25
September 2024. October 2024. October 2024.
Keterlibatan Pihak Independen dalam Involvement of Independent Parties in Vote
Perhitungan Suara Counting
Penghitungan suara, pencatatan, dan penyusunan The vote counting, recording, and preparation of the
Berita Mata Acara Rapat dilakukan oleh Notaris Jose Minutes of the Meeting Agenda were carried out by
Dima Satria, S.H., M.Kn. Notary Jose Dima Satria, S.H., M.Kn.
Anggota Dewan Komisaris dan Direksi Hadir dalam RUPS
Members of the Board of Commissioners and Board of Directors Present at the GMS
Nama Jabatan
Name Position
Dewan Komisaris
Board of Commissioners
Presiden Komisaris (Komisaris Independen)
Djoko Suyanto
President Commissioner (Independent Commissioner)
Komisaris (Komisaris Independen)
Ho Hon Cheong*
Commissioner (Independent Commissioner)
Komisaris
Lim Chong Thian*
Commissioner
Komisaris
Santi Wasanasiri*
Commissioner
From Transformational Growth to Enduring Strength 213
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Nama Jabatan
Name Position
Direksi
Board of Directors
Wakil Presiden Direktur
Pholavit Thiebpattama
Vice President Director
Wakil Presiden Direktur
Baritono Prajogo Pangestu
Vice President Director
Direktur
Andre Khor Kah Hin*
Director
Direktur
Fransiskus Ruly Aryawan
Director
Direktur
Suryandi
Director
Direktur
Sarayuth Vorapruekjaru*
Director
Direktur
Petch Niyomsen
Director
Direktur
Anawat Chansaksoong
Director
Direktur
Phuping Taweesarp
Director
Direktur
Boedijono Hadipoespito*
Director
Direktur
Edi Riva’i
Director
Direktur
Raymond Budhin
Director
*) hadir secara online melalui telekonferensi video
*) Present online via video teleconference
Agenda, Keputusan, dan Realisasi
Agenda Items, Decisions, and Realization
Keputusan Realisasi
Resolutions Realization
Agenda: Persetujuan perubahan susunan pengurus Perseroan.
Agenda: Approval of changes to the composition of the Company's management.
Menyetujui pengunduran diri Bapak Mongkol Hengrojanasophon dari jabatannya selaku Komisaris
Perseroan, dan Bapak Prapote Stianpapong dari jabatannya selaku Direktur Perseroan, terhitung sejak
ditutupnya Rapat ini, serta mengucapkan terima kasih atas jasa-jasa yang telah diberikan kepada
Perseroan selama masa jabatannya dan memberikan pelunasan dan pembebasan tanggung jawab
sepenuhnya ("Volledig Acquit et de Charge") kepada Bapak Mongkol Hengrojanasophon dan Bapak
Prapote Stianpapong atas tindakan kepengurusan dan pengawasan yang telah dijalankan sampai dengan
ditutupnya Rapat ini, sejauh tindakan tersebut tercermin dalam Laporan Tahunan dan Laporan Keuangan
Perseroan Tahun Buku 2024 yang akan disampaikan dan disetujui dalam Rapat Umum Pemegang Saham
Tahunan Perseroan yang akan diadakan pada tahun 2025, kecuali perbuatan penipuan, penggelapan, dan Sudah
tindak pidana lainnya. Terealisasi
Has been
Approved the resignation of Mr. Mongkol Hengrojanasophon from his position as Commissioner of the Realized
Company, and Mr. Prapote Stianpapong from his position as Director of the Company, effective as of the
closing of this Meeting, and expressed gratitude for the services rendered to the Company during their
term of office and granted full release and discharge of responsibility ("Volledig Acquit et de Charge")
to Mr. Mongkol Hengrojanasophon and Mr. Prapote Stianpapong for the management and supervisory
actions that have been carried out until the closing of this Meeting, to the extent that such actions are
reflected in the Company's Annual Report and Financial Statements for the Fiscal Year 2024 which will be
submitted and approved at the Company's Annual General Meeting of Shareholders to be held in 2025,
except for acts of fraud, embezzlement, and other criminal acts.
214 From Transformational Growth to Enduring Strength
Page 215
Tata Kelola Perusahaan | Corporate Governance
Keputusan Realisasi
Resolutions Realization
Menyetujui pengangkatan Bapak Suracha Udomsak sebagai Komisaris Perseroan yang baru dan Bapak
Jirathpol Sunsap sebagai Direktur Perseroan yang baru, sehingga terhitung sejak ditutupnya Rapat ini
sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan yang akan diadakan pada
tahun 2027, susunan anggota Direksi dan Dewan Komisaris Perseroan adalah sebagai berikut:
Approved the appointment of Mr. Suracha Udomsak as the new Commissioner of the Company and
Mr. Jirathpol Sunsap as the new Director of the Company, so that as of the closing of this Meeting until
the closing of the Annual General Meeting of Shareholders of the Company to be held in 2027, the
composition of the members of the Board of Directors and Board of Commissioners of the Company is
as follows:
Direksi | Board of Directors:
Presiden Direktur | President Director : Bapak | Mr. Erwin Ciputra
Wakil Presiden Direktur | Vice President Director : Bapak | Mr. Pholavit Thiebpattama
Wakil Presiden Direktur | Vice President Director : Bapak | Mr. Baritono Prajogo Pangestu
Direktur | Director : Bapak | Mr. Andre Khor Kah Hin
Direktur | Director : Bapak | Mr. Jirathpol Sunsap
Direktur | Director : Bapak | Mr. Fransiskus Ruly Aryawan
Direktur | Director : Bapak | Mr. Suryandi
Direktur | Director : Bapak | Mr. Sarayuth Vorapruekjaru
Sudah
Direktur | Director : Bapak | Mr. Petch Niyomsen
Terealisasi
Direktur | Director : Bapak | Mr. Anawat Chansaksoong
Has been
Direktur | Director : Bapak | Mr. Suwit Wiwattanawanich
Realized
Direktur | Director : Bapak | Mr. Phuping Taweesarp
Direktur | Director : Bapak | Mr. Boedijono Hadipoespito
Direktur | Director : Bapak | Mr. Edi Riva’i
Direktur | Director : Bapak | Mr. Raymond Budhin
Dewan Komisaris | Board of Commissioners:
Presiden Komisaris | President Commissioner : Bapak | Mr. Djoko Suyanto (merangkap Komisaris
Independen) | (concurrently as Independent Commissioner)
Wakil Presiden Komisaris | Vice President Commissioner : Bapak | Mr. Tan Ek Kia
(merangkap Komisaris Independen & Ketua Komite Audit) | (concurrently as Independent Commissioner &
Head of Audit Committee)
Komisaris | Commissioner : Bapak | Mr. Ho Hon Cheong
(merangkap Komisaris Independen) | (concurrently as Independent Commissioner)
Komisaris | Commissioner : Bapak | Mr. Agus Salim Pangestu
Komisaris | Commissioner : Bapak | Mr. Lim Chong Thian
Komisaris | Commissioner : Bapak | Mr. Suracha Udomsak
Komisaris | Commissioner : Ibu | Mrs. Chantanida Sarigaphuti
Komisaris | Commissioner : Bapak | Mr. Sakchai Patiparnpreechavud
Komisaris | Commissioner : Bapak | Mr. Bandhit Thamprajamchit
Komisaris | Commissioner : Bapak | Mr. Santi Wasanasiri
Menyetujui untuk memberikan kuasa dengan hak substitusi kepada Direksi Perseroan untuk
menandatangani akta Pernyataan Keputusan Rapat tentang perubahan susunan pengurus Perseroan
tersebut di hadapan Notaris dan untuk selanjutnya memberitahukannya kepada Menteri Hukum dan Hak
Asasi Manusia Republik Indonesia dan mendaftarkannya dalam Daftar Perusahaan, serta melakukan
Sudah
segala tindakan yang diperlukan sesuai dengan peraturan perundang-undangan Republik Indonesia.
Terealisasi
Has been
Agreed to grant power of attorney with the right of substitution to the Company's Board of Directors to
Realized
sign the deed of Meeting Resolution Statement regarding changes to the composition of the Company's
management before a Notary and to subsequently notify the Minister of Law and Human Rights of the
Republic of Indonesia and register it in the Company Register, as well as to carry out all necessary actions
in accordance with the laws and regulations of the Republic of Indonesia.
Pengambilan Keputusan
Setuju : 81.403.236.394 suara (98,92792944%)
Abstain : 44.963.730 suara (0,05464363%)
Tidak Setuju : 837.193.753 suara (1,01742693%)
Decision Making
Approving : 81,403,236,394 votes (98.92792944%)
Not Voting : 44,963,730 votes (0.05464363%)
Non-approving : 837,193,753 votes (1.01742693%)
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Dewan Komisaris
Board of Commissioners
Mengacu Peraturan Otoritas Jasa Keuangan (POJK) According to Financial Services Authority Regulation
No. 33/POJK.04/2014 tentang Direksi dan Dewan (POJK) No. 33/POJK.04/2014 concerning the Board
Komisaris Emiten atau Perusahaan Publik, Dewan of Directors and Board of Commissioners of Issuers
Komisaris adalah organ Perseroan yang bertugas or Public Companies, the Board of Commissioners is a
melakukan pengawasan secara umum dan/atau khusus Company organ tasked with conducting general and/
sesuai dengan anggaran dasar serta memberi nasihat or specific supervision in accordance with the articles
kepada Direksi. Dewan Komisaris juga memastikan of association and providing advice to the Board of
bahwa Perseroan melaksanakan prinsip-prinsip GCG. Directors. The Board of Commissioners ensures that
the Company implements GCG principles.
Secara organisasi, Dewan Komisaris bertanggung Administratively, the Board of Commissioners is
jawab kepada pemegang saham. Karena itu, Dewan accountable to shareholders. Therefore, the Board
Komisaris berwenang memberhentikan sementara of Commissioners has the authority to temporarily
anggota Direksi dengan menyebutkan alasannya. dismiss members of the Board of Directors by stating
the reasons.
PEDOMAN KERJA (BOARD CHARTER) BOARD CHARTER
Dewan Komisaris Chandra Asri Group telah memiliki Chandra Asri Group's Board of Commissioners operates
pedoman kerja (board charter) sebagai landasan its functions and responsibilities based on a board
pelaksanaan fungsi serta tanggung jawabnya. charter. This charter is formulated in accordance with
Pedoman tersebut disusun dengan mengacu pada Law No. 40 of 2007 concerning the Limited Liability
Undang-Undang No. 40 Tahun 2007 tentang Perseroan Companies, Financial Services Authority Regulation No.
Terbatas, Peraturan Otoritas Jasa Keuangan No. 33/ 33/POJK.04/2014 concerning the Board of Directors
POJK.04/2014 tentang Direksi dan Dewan Komisaris and Board of Commissioners of Issuers or Public
Emiten atau Perusahaan Publik, Anggaran Dasar Companies, the Company's Articles of Association, and
Perseroan, serta peraturan perundang-undangan lain other relevant laws and regulations.
yang relevan.
Pedoman Dewan Komisaris memuat: The Board of Commissioners Charter encompasses:
1. Landasan Hukum; 1. Legal Framework;
2. Deskripsi Tugas, Tanggung Jawab, dan Wewenang; 2. Description of Duties, Responsibilities, and Authority;
3. Nilai-nilai; 3. Corporate Values;
4. Waktu Kerja; 4. Working Hours;
5. Kebijakan Rapat; 5. Meeting Policy;
6. Pelaporan dan Pertanggungjawaban; 6. Reporting and Accountability;
7. Benturan Kepentingan; 7. Conflicts of Interest;
8. Fungsi Nominasi yang Dilakukan oleh Dewan 8. The Nomination Function Carried Out by the Board
Komisaris; dan of Commissioners; and
9. Penutupan. 9. Closing.
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Rincian tugas dan tanggung jawab Dewan Komisaris Details on the duties and responsibilities of the Board
diuraikan seperti di bawah ini: of Commissioners are as follows:
1. Mengawasi jalannya penyelenggaraan Perseroan 1. Supervising the management of the Company
oleh Direksi serta memberikan persetujuan dan by the Board of Directors, as well as approving
pengesahan atas rencana kerja dan anggaran and ratifying the Company’s annual work plan
tahunan Perseroan; and budget;
2. Memastikan Direksi mematuhi peraturan 2. Ensuring that the Board of Directors complies with
perundang-undangan yang berlaku; prevailing regulations;
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Tata Kelola Perusahaan | Corporate Governance
3. Memberikan pendapat dan saran kepada Direksi 3. Providing views and suggestions to the Board of
dan segenap jajarannya terkait penyelenggaraan Directors and all staff related to carrying out the
Perseroan, salah satunya melalui mekanisme Rapat management of the Company through the Board
Dewan Komisaris dan Direksi; of Commissioners and Board of Directors’ Joint
Meetings mechanism;
4. Memeriksa laporan dari Direksi dan Manajemen; 4. Reviewing all reports from the Board of Directors
and Management;
5. Melaporkan hasil pengawasan Dewan Komisaris 5. Reporting results of the Board of Commissioners’
terhadap kinerja Direksi kepada RUPS; supervision over the Board of Directors’
performance to the GMS;
6. Mengusulkan sistem remunerasi yang kompetitif, 6. Proposing a competitive remuneration system
dibandingkan industri sejenis, bagi anggota Dewan for members of the Board of Commissioners
Komisaris dan Direksi kepada RUPS; and Board of Directors to GMS in comparison to
similar industries;
7. Mengkaji efektivitas sistem pengendalian internal, 7. Assessing the effectiveness of the Company’s
dengan menilai kompetensi dan jumlah sumber internal control system by evaluating the Company’s
daya, ruang lingkup tugas dan kewenangan, serta competence and number of resources, its scope of
independensi dari auditor internal; serta duties and authority, as well as the independence of
its internal auditors; and
8. Melakukan pengawasan terhadap penerapan GCG. 8. Supervising GCG implementation.
Tugas Presiden Komisaris Duties of President Commissioner
Sesuai kebijakan Perseroan yang mengacu pada According to the Company’s policy which refers
peraturan perundang-undangan yang berlaku, to applicable laws and regulations, the President
Presiden Komisaris berperan sebagai koordinator Commissioner acts as coordinator for the Board of
Dewan Komisaris. Tugas dan fungsi yang dijalankan Commissioners and ensures the effectiveness of its
adalah memastikan efektivitas pelaksanaan tugas dan duties and functions.
fungsi organ Dewan Komisaris.
Presiden Komisaris juga mendorong budaya The President Commissioner encourages a culture
ke te r b u k a a n d a n d i a l o g ko n s t r u k t i f ya n g of open and constructive dialogue that allows for
memungkinkan berbagai pandangan diungkapkan, the expression of various viewpoints. This includes
termasuk mengoordinasi penetapan agenda rapat coordinating the setting up of appropriate board
dewan yang tepat dan memastikan waktu yang meeting agenda items and ensuring sufficient
cukup tersedia untuk mendiskusikan semua agenda. time is available to discuss all agenda items. In
Selain itu, juga harus ada kesempatan bagi Dewan addition, the Board of Commissioners must have the
Komisaris untuk bertemu dengan jajaran Direksi serta opportunity to meet with the Board of Directors and
manajemen senior. senior management.
Jenis Keputusan yang Membutuhkan Persetujuan Types of Decisions that Require Board of
Dewan Komisaris Commissioners’ Approval
Dalam menggunakan wewenangnya untuk mengelola In exercising its authority to manage the Company, the
Perseroan, Direksi akan memperoleh suatu persetujuan Board of Directors will obtain written approval from
tertulis dari Dewan Komisaris sebelum mengambil the Board of Commissioners before taking certain
tindakan korporasi tertentu, sebagai berikut: corporate actions, as follows:
1. Meminjam uang untuk jumlah yang melebihi 1. Borrowing money in an amount exceeding
US$25.000.000,00 (dua puluh lima juta Dolar US$25,000,000.00 (twenty-five million United
Amerika Serikat) atau nilai padanannya dalam States Dollars) or its equivalent in Rupiah or other
Rupiah atau mata uang lainnya (dengan ketentuan currencies (provided that revolving credit facilities,
bahwa fasilitas kredit bergulir, fasilitas letter of letter of credit facilities, trust receipt facilities,
credit, fasilitas trust receipt, fasilitas cerukan dan overdraft facilities, and other trade finance and
fasilitas-fasilitas trade finance dan modal kerja working capital banking facilities for the purpose
perbankan lainnya untuk tujuan pembayaran modal, of paying for capital, goods, or other services,
barang atau jasa lain, atau menarik uang dari kredit or withdrawing money from an open credit or
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yang telah dibuka atau rekening pinjaman yang telah approved loan account, shall not be considered a
disetujui, tidak akan dianggap sebagai pinjaman loan under letter (a) of this paragraph);
dalam huruf (a) ayat ini);
2. Memperoleh dengan membeli atau dengan cara lain 2. Acquiring by purchasing or in other ways (except
(kecuali hibah), barang bergerak maupun barang grants) movable or immovable property with a value
tidak bergerak dengan nilai yang melebihi sejumlah exceeding a certain amount determined by the
tertentu yang ditetapkan oleh Dewan Komisaris dari Board of Commissioners from time to time;
waktu ke waktu;
3. Menjual atau melepaskan hak atas barang bergerak 3. Selling or releasing rights to movable or immovable
maupun barang tidak bergerak (kecuali dalam property (except in the Company’s daily business
kegiatan usaha Perseroan sehari-hari) dengan nilai activities) with a value exceeding a certain amount
yang melebihi sejumlah tertentu yang ditetapkan determined by the Board of Commissioners from
Dewan Komisaris dari waktu ke waktu; time to time;
4. Mengeluarkan dividen sementara; dan 4. Issuing interim dividends; and
5. Mendirikan suatu usaha baru dan/atau turut serta 5. Establishing a new business and/or participate in
dalam perusahaan lain, tanpa mengurangi setiap another company, without prejudice to any approval
persetujuan yang mungkin diperlukan dari instansi that may be required from the authorized agency,
berwenang, satu dan lain tanpa mengurangi and without prejudice to the provisions of the laws
ketentuan peraturan perundangan Bursa Efek di and regulations of the Indonesian Stock Exchange
Indonesia di tempat saham Perseroan dicatatkan. where the Company’s shares are listed.
KOMPOSISI DAN KEBERAGAMAN COMPOSITION AND DIVERSITY
Hingga berakhirnya tahun buku 2025, Dewan By the end of fiscal year 2025, Chandra Asri Group's
Komisaris Chandra Asri Group berjumlah 8 (delapan), Board of Commissioners had 8 (eight) members,
dari sebelumnya 10 orang. Pengangkatan anggota from previously 10 people. The appointment of the
Dewan Komisaris telah memperhatikan ketentuan Board of Commissioners complies with applicable
peraturan perundang-undangan yang berlaku, seperti laws and regulations, such as the Attachment to
Lampiran Surat Edaran Otoritas Jasa Keuangan No. Financial Services Authority Circular Letter No. 32/
32/SEOJK.04/2015 tentang Pedoman Tata Kelola SEOJK.04/2015 concerning the Guidelines for Public
Perusahaan Terbuka. Company Governance.
Regulasi tersebut, antara lain mengungkapkan bahwa This regulation, among other things, stipulates that
penentuan komposisi anggota Dewan Komisaris the composition of the Board of Commissioners takes
memperhatikan keberagaman keahlian, pengetahuan, into account the diversity of expertise, knowledge,
dan pengalaman yang dibutuhkan. Keberagaman and experience required. This diversity represents a
tersebut merupakan kombinasi karakteristik yang combination of desired characteristics, both within
diinginkan, baik dari segi organ Dewan Komisaris the Board of Commissioners and individual members,
maupun anggota Dewan Komisaris secara individu, in accordance with the Company's needs.
sesuai dengan kebutuhan Perseroan.
Komposisi yang telah memperhatikan kebutuhan This composition, which takes the Company's needs
Perseroan itu merupakan suatu hal yang positif, into account, is a positive aspect. This helps the
khususnya terkait pengambilan keputusan dalam Company make decision regarding the implementation
rangka pelaksanaan fungsi pengawasan yang dilakukan of its supervisory function, which takes into account
dengan mempertimbangkan berbagai aspek lebih luas. a broader range of aspects. Information on the
Informasi terkait komposisi dan keberagaman Dewan composition and diversity of the Company's Board of
Komisaris Perseroan ditunjukkan sebagai berikut: Commissioners is presented below:
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Tata Kelola Perusahaan | Corporate Governance
Rincian Komposisi dan Keberagaman Dewan Komisaris
Details of the Composition and Diversity of the Board of Commissioners
Pendidikan dan
Nama Jabatan Periode Dasar Pengangkatan Pengetahuan Pengalaman Kerja
Name Position Period Basis of Appointment Education and Work Experience
Knowledge
Djoko Suyanto Presiden 2015-2018 Keputusan RUPS Luar • AKABRI • Militer
Komisaris Biasa 2015 tanggal 20 • Ilmu Sosial dan • Energi
(Komisaris Maret 2015 2015 Politik • Perkebunan
Independen) Extraordinary GMS • Lembaga • Politik, Hukum,
President Resolution dated 20 Ketahanan dan Keamanan
Commissioner March 2015 Nasional
(Independent • Military
Commissioner) 2018-2021 Keputusan RUPS • Indonesian • Energy
Tahunan 2018 tanggal Armed Forces • Plantations
23 April 2018 Academy • Politics, Law,
2018 Annual GMS (AKABRI) and
Resolution dated 23 • Social and • Security
April 2018 Political
Sciences
2021-2024 Keputusan RUPS
• National
Tahunan
Resilience
2021 tanggal 15 April
Institute
2021
2021 Annual GMS
Resolution dated 15
April 2021
2024-2027 Keputusan RUPS
Tahunan 2024 tanggal
8 Mei 2024
2024 Annual GMS
Resolution dated
8 May 2024
Tan Ek Kia Wakil Presiden 2012-2015 Keputusan RUPS Teknik Mesin • Minyak dan Gas
Komisaris Tahunan 2012 tanggal 4 Mechanical • Petrokimia
(Komisaris Juni 2012 Engineering
Independen) 2012 Annual GMS • Oil and Gas
Vice President Resolution dated 4 • Petrochemical
Commissioner June 2012
(Independent
Commissioner) 2015-2018 Keputusan RUPS
Tahunan 2015 tanggal 8
Juni 2015
2015 Annual GMS
Resolution dated 8
June 2015
2018-2021 Keputusan RUPS
Tahunan 2018 tanggal
23 April 2018
2018 Annual GMS
Resolution dated 23
April 2018
2021-2024 Keputusan RUPS
Tahunan 2021 tanggal
15 April 2021
2021 Annual GMS
Resolution dated 15
April 2021
2024-2027 Keputusan RUPS
Tahunan 2024 tanggal
8 Mei 2024
2024 Annual GMS
Resolution dated
8 May 2024
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Pendidikan dan
Nama Jabatan Periode Dasar Pengangkatan Pengetahuan Pengalaman Kerja
Name Position Period Basis of Appointment Education and Work Experience
Knowledge
Ho Hon Cheong Komisaris 2015-2018 Keputusan RUPS Luar • Teknik • Keuangan dan
(Komisaris Biasa 2015 tanggal 20 • Keuangan dan Manajemen
Independen) Maret 2015 Akuntansi Risiko
Commissioner 2015 Extraordinary • Pengelola
(Independent GMS Resolution dated • Engineering Investasi
Commissioner) 20 March 2015 • Finance and
Accounting • Finance
2018-2021 Keputusan RUPS and Risk
Tahunan 2018 tanggal Management
23 April 2018 • Investment
2018 Annual GMS Manager
Resolution dated 23
April 2018
2021-2024 Keputusan RUPS
Tahunan 2021 tanggal
15 April 2021
2021 Annual GMS
Resolution dated 15
April 2021
2024-2027 Keputusan RUPS
Tahunan 2024 tanggal
8 Mei 2024
2024 Annual GMS
Resolution dated
8 May 2024
Agus Salim Pangestu Komisaris 2012-2015 Keputusan RUPS Ilmu Ekonomi dan • Sumber Daya
Commissioner Tahunan 2012 tanggal 4 Administrasi Bisnis Manusia
Juni 2012 Economics and • Analis
2012 Annual GMS Business Keuangan
Resolution dated 4 Administration • Perkebunan
June 2012 • Industri Kimia
2015-2018 Keputusan RUPS • Human
Tahunan 2015 tanggal 8 Resources
Juni 2015 • Financial
2015 Annual GMS Analyst
Resolution dated 8 • Plantations
June 2015 • Chemical
Industry
2018-2021 Keputusan RUPS
Tahunan 2018 tanggal
23 April 2018
2018 Annual GMS
Resolution dated 23
April 2018
2021-2024 Keputusan RUPS
Tahunan 2021 tanggal
15 April 2021
2021 Annual GMS
Resolution dated 15
April 2021
2024-2027 Keputusan RUPS
Tahunan 2024 tanggal
8 Mei 2024
2024 Annual GMS
Resolution dated
8 May 2024
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Tata Kelola Perusahaan | Corporate Governance
Pendidikan dan
Nama Jabatan Periode Dasar Pengangkatan Pengetahuan Pengalaman Kerja
Name Position Period Basis of Appointment Education and Work Experience
Knowledge
Lim Chong Thian Komisaris 2019-2021 Keputusan RUPS Bisnis • Minyak dan Gas
Commissioner Tahunan 2019 tanggal Business • Perkebunan
13 Mei 2019 • Industri Kimia
2019 Annual GMS
Resolution dated • Oil and Gas
13 May 2019 • Plantations
• Chemical
2021-2024 Keputusan RUPS Industry
Tahunan 2021 tanggal
15 April 2021
2021 Annual GMS
Resolution dated 15
April 2021
2024-2027 Keputusan RUPS
Tahunan 2024 tanggal
8 Mei 2024
2024 Annual GMS
Resolution dated
8 May 2024
Sakchai Komisaris 2021-2024 Keputusan RUPS Luar • Teknik Kimia • Industri Kimia
Patiparnpreechavud Commissioner Biasa 2021 tanggal 8 • Administrasi • Industri
November 2021 Bisnis Petrokimia
2021 Annual GMS
Resolution dated 8 • Chemical • Oil and Gas
November 2021 Engineering • Petrochemical
• Business
2024-2027 Keputusan RUPS Administration
Tahunan 2024 tanggal
8 Mei 2024
2024 Annual GMS
Resolution dated
8 May 2024
Bandhit Komisaris 2023-2024 Keputusan RUPS Luar • Teknik Kimia • Minyak dan Gas
Thamprajamchit* Commissioner Biasa 2023 tanggal 12 • Administrasi • Petrokimia
Januari 2023 Bisnis
2023 Extraordinary • Oil and Gas
GSM Resolution dated • Chemical • Petrochemical
12 January 2023 Engineering
• Business
2024-2027 Keputusan RUPS Administration
Tahunan 2024 tanggal
8 Mei 2024
2024 Annual GMS
Resolution dated
8 May 2024
Santi Wasanasiri* Komisaris 2021-2024 Keputusan RUPS Luar Teknik Kimia • Minyak dan Gas
Commissioner Biasa 2021 tanggal 8 Chemical • Petrokimia
November 2021 Engineering
2021 Extraordinary • Oil and Gas
GSM Resolution dated • Petrochemical
8 November 2021
2024-2027 Keputusan RUPS
Tahunan 2024 tanggal
8 Mei 2024
2024 Annual GMS
Resolution dated
8 May 2024
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Pendidikan dan
Nama Jabatan Periode Dasar Pengangkatan Pengetahuan Pengalaman Kerja
Name Position Period Basis of Appointment Education and Work Experience
Knowledge
Rungnapa Komisaris 2026-2027 Keputusan RUPS Teknik Proses • Minyak dan Gas
Janchookiat** Commissioner Luar Biasa tanggal 26 Process Engineering • Petrokimia
Januari 2026
Extraordinary GMS • Oil and Gas
Resolution dated 26 • Petrochemical
January 2026
Pongpun Komisaris 2026-2027 Keputusan RUPS • Teknik Sipil • Minyak dan Gas
Amornvivat** Commissioner Luar Biasa tanggal 26 • Manajemen • Petrokimia
Januari 2026 Bisnis
Extraordinary GMS • Oil and Gas
Resolution dated 26 • Civil Engineering • Petrochemical
January 2026 • Business
Management
* Menjabat hingga 26 Januari 2026 | Serving until 26 January 2026
** Menjabat sejak 26 Januari 2026 | Serving since 26 January 2026
KOMISARIS INDEPENDEN INDEPENDENT COMMISSIONER
Komisaris Independen merupakan pihak dari luar Independent Commissioners are external parties to the
perusahaan yang tidak terafiliasi, baik dengan anggota company who are not affiliated with other members of
Dewan Komisaris lainnya, anggota Direksi, maupun the Board of Commissioners, members of the Board
Pemegang Saham Utama dan Pengendali. Komisaris of Directors, or Majority and Controlling Shareholders.
Independen bertanggung jawab untuk melakukan Independent Commissioners are responsible
pengawasan sekaligus mewakili kepentingan for overseeing and representing the interests of
Pemegang Saham minoritas. minority shareholders.
Sesuai ketentuan Peraturan Otoritas Jasa Keuangan No. In accordance with Financial Services Authority
33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Regulation No. 33/POJK.04/2014 concerning the Board
Emiten atau Perusahaan Publik, jumlah Komisaris of Directors and Board of Commissioners of Issuers
Independen minimal 30% dari total Dewan Komisaris or Public Companies, the number of Independent
yang menjabat. Selaras dengan ketentuan tersebut, Commissioners must be at least 30% of the total Board
RUPS telah mengangkat 3 (tiga) atau 37,50% Komisaris of Commissioners in office. In accordance with this
Independen dari 8 (delapan) orang Dewan Komisaris di provision, the GMS appointed 3 (three), representing
Chandra Asri Group hingga akhir tahun buku 2025. 37.50% of the 8 (eight) Independent Commissioners
of Chandra Asri Group's Board of Commissioners until
the end of the fiscal year 2025.
Kriteria Penentuan Komisaris Independen Independent Commissioners’ Criteria
Seluruh Komisaris Independen Perseroan telah All of the Company’s Independent Commissioners have
memenuhi ketentuan Peraturan Otoritas Jasa Keuangan complied with the following provisions of Financial
No. 33/POJK.04/2014 tentang Direksi dan Dewan Services Authority Regulation No. 33/POJK.04/2014
Komisaris Emiten atau Perusahaan Publik, yaitu: on Board of Directors and Board of Commissioners of
Issuer or Public Companies:
1. Bukan merupakan orang yang bekerja atau 1. Has no authority and responsibility to plan, lead,
mempunyai wewenang dan tanggung jawab untuk control, or supervise the Company’s activities 6 (six)
merencanakan, memimpin, mengendalikan, atau months prior to their first appointment;
mengawasi kegiatan Perseroan dalam waktu
6 (enam) bulan terakhir sejak pengangkatan
pertama kali;
2. Tidak mempunyai saham, baik langsung maupun 2. Has no shares in the Company, either directly
tidak langsung pada Perseroan; or indirectly;
3. Tidak mempunyai hubungan afiliasi dengan 3. Has no affiliation with the Company, its Board
Perseroan, anggota Dewan Komisaris, anggota of Commissioners, its Board of Directors, or its
Direksi, atau Pemegang Saham Utama Perseroan; majority shareholders;
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4. Tidak mempunyai hubungan usaha, baik langsung 4. Has no business relationship, either directly
maupun tidak langsung, yang berkaitan dengan or indirectly, related to the Company’s
kegiatan usaha Perseroan; business activities;
5. Tidak memiliki rangkap jabatan pada perusahaan 5. Has no concurrent positions at other companies
lainnya yang terafiliasi dengan Perseroan; dan affiliated with the Company; and
6. Mengerti peraturan perundang-undangan di bidang 6. Understands laws and regulations in the field of
pasar modal. capital markets.
Independensi dan Hubungan Afiliasi Independence and Affiliate Relationship
Pengambilan keputusan yang dilakukan oleh Dewan The Board of Commissioners puts forwards objectivity
Komisaris dilakukan secara objektif dan bertujuan in making decisions that are solely for the benefits of the
semata-mata untuk kepentingan Perseroan. Untuk itu Company. Therefore, independence is required, which
diperlukan independensi yang dapat terwujud dengan can be achieved by avoiding various types of conflicts
menghindari berbagai jenis konflik kepentingan, baik of interest, whether between members of the Board
sesama anggota Dewan Komisaris, Direksi, Pemegang of Commissioners, the Board of Directors, Controlling
Saham Pengendali, maupun pihak eksternal yang Shareholders, or other interested external parties.
berkepentingan lainnya.
Hubungan afiliasi antara anggota Dewan Komisaris, The affiliation relationships between members of the
Direksi, dan Pemegang Saham Pengendali, dapat Board of Commissioners, the Board of Directors, and
dilihat sebagaimana tabel di bawah ini: Controlling Shareholders are shown in the table below:
Hubungan Keuangan, Keluarga, dan Kepengurusan Komisaris
Financial, Family, and Management Relationships of Commissioners
Hubungan Keuangan dan/atau
Kepengurusan dengan Hubungan Keluarga dengan
Financial and/or Family Relationship with
Management Relationship with
Nama Jabatan
Name Position
Dewan Dewan
Direksi Pemegang Direksi Pemegang
Komisaris Komisaris
Board of Saham Board of Saham
Board of Board of
Directors Shareholders Directors Shareholders
Commissioners Commissioners
Presiden
Komisaris
(Komisaris
Independen)
Djoko Suyanto - - - - - -
President
Commissioner
(Independent
Commissioner)
Wakil Presiden
Komisaris
(Komisaris
Independen)
Tan Ek Kia - - - - - -
Vice President
Commissioner
(Independent
Commissioner)
Komisaris
(Komisaris
Independen)
Ho Hon Cheong - - - - - -
Commissioner
(Independent
Commissioner)
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Hubungan Keuangan, Keluarga, dan Kepengurusan Komisaris
Financial, Family, and Management Relationships of Commissioners
Hubungan Keuangan dan/atau
Kepengurusan dengan Hubungan Keluarga dengan
Financial and/or Family Relationship with
Management Relationship with
Nama Jabatan
Name Position
Dewan Dewan
Direksi Pemegang Direksi Pemegang
Komisaris Komisaris
Board of Saham Board of Saham
Board of Board of
Directors Shareholders Directors Shareholders
Commissioners Commissioners
Komisaris
Agus Salim Pangestu - - -
Commissioner
Komisaris
Lim Chong Thian - - - - -
Commissioner
Sakchai Komisaris
- - - - -
Patiparnpreechavud Commissioner
Komisaris
Bandhit Thamprajamchit* - - - - -
Commissioner
Komisaris
Santi Wasanasiri* - - - - -
Commissioner
Rungnapa Komisaris
- - - - -
Janchookiat** Commissioner
Komisaris
Pongpun Amornvivat** - - - - -
Commissioner
* Menjabat hingga 26 Januari 2026 | Serving until 26 January 2026
** Menjabat sejak 26 Januari 2026 | Serving since 26 January 2026
ORIENTASI BAGI DEWAN KOMISARIS BARU ORIENTATION FOR NEW BOARD OF
COMMISSIONERS
Chandra Asri Group telah memiliki mekanisme Chandra Asri Group has an orientation program for new
pemberian orientasi bagi anggota Dewan Komisaris members of the Board of Commissioners. This program
baru. Pelaksanaan program tersebut dilakukan setelah is implemented after appointment by the GMS.
pengangkatan oleh RUPS.
Dalam kegiatan orientasi, Perseroan menginformasikan During the orientation program, the Company
materi yang relevan dengan perkembangan kegiatan provides information on material relevant to business
usaha, yang disampaikan oleh Direktur terkait. Kegiatan developments, presented by the relevant Director. This
ini dikoordinasikan oleh Sekretaris Perusahaan. activity is coordinated by the Corporate Secretary.
Pada tahun 2025, Perseroan mengalami perubahan In 2025, the Company underwent changes to the
susunan Dewan Komisaris. Kegiatan orientasi bagi composition of the Board of Commissioners.
komisaris baru telah dilaksanakan, antara lain terkait Orientation activities for new commissioners were
dengan penyampaian materi Tata Kelola Perusahaan, implemented, including the presentation of material
Strategi dan Kinerja Perseroan, Manajemen Risiko, on Corporate Governance, Company Strategy and
dan topik-topik yang relevan dengan bidang tugas Performance, Risk Management, and topics relevant
Komisaris baru. to the new Commissioner's duties.
PELAKSANAAN TUGAS TAHUN BUKU IMPLEMENTATION OF DUTIES DURING
FISCAL YEAR
Selama tahun 2025, pelaksanaan tugas Dewan Komisaris In 2025, duties of the Board of Commissioners that
Perseroan yang telah direalisasikan, antara lain: have been implemented are as follows:
224 From Transformational Growth to Enduring Strength
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Tata Kelola Perusahaan | Corporate Governance
1. Memantau dan memberi nasihat kepada Direksi 1. Monitoring and providing advice to the Board of
terkait kinerja Perseroan, seperti operasional, Directors related to the Company’s performance,
keuangan, dan penjualan; such as operations, finance, and sales;
2. Mengawasi penerapan kebijakan strategis 2. Supervising the implementation of the strategic
oleh Direksi; policies by the Board of Directors;
3. Meninjau perkembangan implementasi proyek yang 3. Reviewing the progress of ongoing and planned
sedang berlangsung dan dalam perencanaan; project implementation;
4. Meninjau Laporan Keuangan periode tahun buku 4. Reviewing the Financial Statements for the fiscal
2025; serta year 2025; and
5. Mengevaluasi pencapaian kinerja Corporate 5. Evaluating the achievement of Corporate
Scorecard 2025 serta review dan menyetujui Scorecard 2025 performance and reviewing as
anggaran dan Corporate Scorecard tahun well as approving the following year’s budget and
berikutnya. Corporate Scorecard.
RAPAT DEWAN KOMISARIS BOARD OF COMMISSIONERS MEETING
Kebijakan Policy
Kebijakan terkait rapat Dewan Komisaris, antara lain Policies regarding Board of Commissioners meetings
mengacu pada Peraturan Otoritas Jasa Keuangan refer, among other things, to Financial Services
No. 33/POJK.04/2014 tentang Direksi dan Dewan Authority Regulation No. 33/POJK.04/2014 concerning
Komisaris Emiten atau Perusahaan Publik. Dewan the Board of Directors and Board of Commissioners
Komisaris wajib mengadakan rapat paling kurang 1 of Issuers or Public Companies. The Board of
(satu) kali dalam 2 (dua) bulan. Rapat tersebut dapat Commissioners is required to hold meetings at least
dilangsungkan apabila dihadiri mayoritas dari seluruh once every two months. These meetings may be held
anggota Dewan Komisaris. if attended by a majority of all members of the Board
of Commissioners.
Dewan Komisaris juga wajib mengadakan rapat The Board of Commissioners is also required to hold
bersama Direksi secara berkala, paling kurang 1 regular joint meetings with the Board of Directors, at
(satu) kali dalam 4 (empat) bulan. Seluruh kehadiran least once every four months. All attendance at these
rapat Dewan Komisaris wajib disampaikan dalam Board of Commissioners meetings must be disclosed
laporan tahunan. in the annual report.
Pengambilan keputusan kedua rapat ini didasarkan Decisions at these two meetings are based on
pada musyawarah untuk mufakat dengan ketentuan deliberation to reach consensus, with a quorum for all
kuorum untuk seluruh rapat Dewan Komisaris adalah Board of Commissioners meetings being more than
lebih dari separuh jumlah anggota Dewan Komisaris half of the members present. If deliberation to reach
yang hadir. Bilamana musyawarah untuk mufakat consensus is not realized, decisions are made by a
tidak tercapai, maka pengambilan keputusan dapat majority vote of those present.
diputuskan pada suara terbanyak yang hadir dalam
rapat tersebut.
Frekuensi dan Kehadiran Frequency and Attendance
Sepanjang tahun 2025, Dewan Komisaris telah Throughout 2025, the Board of Commissioners held 6
melaksanakan rapat internal sebanyak 6 (enam) kali, (six) internal meetings, 4 (four) joint meetings with the
rapat gabungan dengan Direksi 4 (empat) kali, serta Board of Directors, and 1 (one) GMS. On average, each
pelaksanaan RUPS 1 (satu) kali. Secara rata-rata, member of the Board of Commissioners attended 92%
kehadiran setiap anggota Dewan Komisaris dalam rapat of internal meetings, while the attendance rate for joint
internal, yakni 92%. Sedangkan untuk rapat gabungan meetings with the Board of Directors was 100%.
dengan Direksi sebanyak 100%.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Rincian frekuensi dan tingkat kehadiran Dewan The details of the frequency and attendance of the
Komisaris dalam rapat diungkapkan dalam tabel di Board of Commissioners at meetings are presented in
bawah ini: the table below:
Frekuensi dan Tingkat Kehadiran Dewan Komisaris dalam Rapat
Frequency and Attendance of the Board of Commissioners in Meetings
Rapat Internal Dewan Rapat Gabungan dengan
RUPS
Komisaris Direksi
GMS (General Meeting
Board of Commissioners' Joint Meetings with the
of Shareholders)
Internal Meeting Board of Directors
Nama Jabatan
Name Position Jumlah Jumlah Jumlah
Jumlah Jumlah Jumlah
Rapat Rapat Rapat
Kehadiran Kehadiran Kehadiran
Number % Number % Number %
Meetings Meetings Meetings
of of of
Attended Attended Attended
Meetings Meetings Meetings
Presiden
Komisaris
(Komisaris
Independen)
Djoko Suyanto 6 6 100 4 4 100 1 1 100
President
Commissioner
(Independent
Commissioner)
Wakil Presiden
Komisaris
(Komisaris
Independen)
Tan Ek Kia 6 5 83,3 4 4 100 1 1 100
Vice President
Commissioner
(Independent
Commissioner)
Komisaris
(Komisaris
Independen)
Ho Hon Cheong 6 6 100 4 4 100 1 1 100
Commissioner
(Independent
Commissioner
Agus Salim Komisaris
6 6 100 4 4 100 1 1 100
Pangestu Commissioner
Komisaris
Lim Chong Thian 6 6 100 4 4 100 1 1 100
Commissioner
Sakchai Komisaris
6 6 100 4 4 100 1 - -
Patiparnpreechavud Commissioner
Komisaris
Suracha Udomsak* 3 2 66,6 2 2 100 1 - -
Commissioner
Chantanida Komisaris
3 2 66,6 2 2 100 1 - -
Sarigaphuti* Commissioner
Bandhit Komisaris
6 6 100 4 4 100 1 1 100
Thamprajamchit** Commissioner
Komisaris
Santi Wasanasiri** 6 6 100 4 4 100 1 1 100
Commissioner
Rungnapa Komisaris
- - - - - - - - -
Janchookiat*** Commissioner
Pongpun Komisaris
- - - - - - - - -
Amornvivat*** Commissioner
* Menjabat hingga 11 Juni 2025 | Serving until 11 June 2025
** Menjabat hingga 26 Januari 2026 | Serving until 26 January 2026
*** Menjabat sejak 26 Januari 2026 | Serving since 26 January 2026
226 From Transformational Growth to Enduring Strength
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Tata Kelola Perusahaan | Corporate Governance
Agenda Rapat Internal Dewan Komisaris
Agenda of Board of Commissioners Internal Meetings
Tanggal Agenda
No.
Date Agenda Items
• Performa Perusahaan pada bulan Desember 2024
• Update IDR Bond Shelf Registration Programme V
6 Februari 2025 • Update proses integrasi Aster
1. 6 February 2025
• Company Performance in December 2024
• IDR Bond Shelf Registration Program V Update
• Aster Integration Process Update
10 Maret 2025 Performa perusahaan pada bulan Januari 2025
2.
10 March 2025 Company Performance in January 2025
11 Juni 2025 Performa perusahaan pada bulan April 2025
3.
11 June 2025 Company Performance in April 2025
5 Agustus 2025 Performa perusahaan pada bulan Juni 2025
4.
5 August 2025 Company Performance in June 2025
8 September 2025 Performa perusahaan pada bulan Juli 2025
5.
8 September 2025 Company Performance in July 2025
10 Desember 2025 Performa perusahaan pada bulan Oktober 2025
6.
10 December 2025 Company Performance in October 2025
Agenda Rapat Dewan Komisaris dan Direksi
Agenda of Joint Meetings of the Board of Commissioners and Board of Directors
Tanggal Agenda
No.
Date Agenda Items
• Laporan status perkembangan proyek berjalan
• Diskusi performa triwulan
• Diskusi dan persetujuan atas Audited Accounts 2024
• Persetujuan atas Laporan Tahunan dan Laporan Keberlanjutan 2024
• Persetujuan atas pengajuan agenda RUPS 2025
• Penentuan penggunaan laba ditahan (retained earnings) Perusahaan tahun
2018
• Proyeksi CAP, CDI, & CAPGC
10 Maret 2025 • Diskusi lainnya
1.
10 March 2025
• Report on the status of ongoing project progress
• Quarterly performance discussion
• Discussion and approval of the 2024 Audited Accounts
• Approval of the 2024 Annual Report and Sustainability Report
• Approval of the proposed 2025 GMS agenda
• Determination of the use of the Company's 2018 retained earnings
• Projections of CAP, CDI, & CAPGC
• Other discussions
• Laporan status perkembangan proyek berjalan
• Diskusi performa triwulan
• Proyeksi CAP, CDI, & CAPGC
• Diskusi lainnya
11 Juni 2025
2.
11 June 2025
• Report on the status of ongoing project progress
• Quarterly performance discussion
• Projections of CAP, CDI, & CAPGC
• Other discussions
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Tanggal Agenda
No.
Date Agenda Items
• Ringkasan eksekutif
• Update terkait pasar
• Gambaran umum tahun 2025
• Update proyek
8 September 2025
3.
8 September 2025
• Executive summary
• Market update
• 2025 overview
• Project update
• Ringkasan eksekutif
• Update terkait pasar
• Persetujuan budget 2026
• Persetujuan hasil Score Card 2025 dan usulan 2026
• Update proyek
10 Desember 2025
4.
10 December 2025
• Executive summary
• Market update
• Approval of the 2026 budget
• Approval of the 2025 Score Card results and the 2026 proposal
• Project update
PENGEMBANGAN KOMPETENSI DEWAN COMPETENCY DEVELOPMENT OF BOARD
KOMISARIS OF BOARD OF COMMISSIONERS
Kebijakan Policy
Pengembangan kompetensi Dewan Komisaris The Board of Commissioners' competency
merupakan bagian dari upaya untuk mengikuti development is part of an effort to stay abreast of
perkembangan kondisi eksternal, terutama yang external developments, particularly those that could
berpotensi memberikan dampak bagi Perseroan. potentially impact the Company. These developments
Kondisi dimaksud tidak terbatas pada perkembangan are not limited to industry developments but also relate
industri, tetapi juga terkait dengan informasi regulasi to regulatory and other information. Therefore, the
atau lainnya. Karena itu, Perseroan telah memiliki Company has a policy in place to support the Board of
kebijakan untuk memberikan dukungan bagi kegiatan Commissioners' competency development activities.
pengembangan kompetensi Dewan Komisaris.
Realisasi
Realization
Penyelenggara dan Waktu
Nama Jabatan Pendidikan dan Pelatihan Pelaksanaan
Name Position Education and Training Organizer and Date of
Implementation
College of the Constitutional
Training Course “The Rule of Law for Court, The Constitutional Court
Democracy” (RLD) Class 13 of the Kingdom of Thailand
Komisaris 2025 - Thailand
Bandhit Thamprajamchit Commissioner
Seminar: Risk Expert Session Faculty of Law, Chulalongkorn
2025: “Navigating Uncertainty in a University
Multipolar World” - Dr. Arm Tungnirun,
Faculty Member 2025 - Thailand
228 From Transformational Growth to Enduring Strength
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Tata Kelola Perusahaan | Corporate Governance
Penyelenggara dan Waktu
Nama Jabatan Pendidikan dan Pelatihan Pelaksanaan
Name Position Education and Training Organizer and Date of
Implementation
Australian Institute of Company
Melbourne Livestream: Essential Directors (AICD)
Director Update 2025
9 September 2025 - Australia
Australian Institute of Company
Maximising Productivity: Engaging Directors (AICD)
Today’s Workforce for Tomorrow
30 Juli | July 2025 Australia
Komisaris Australian Institute of Company
Lim Chong Thian Commissioner Non-Executive Director Directors (AICD)
Remuneration: Key drivers and trends
10 Juli | July 2025 - Australia
Australian Institute of Company
Building Smarter Boards - Directors (AICD)
Overcoming the Psychological Traps
10 Juli | July 2025 - Australia
AI’s Impact on Workforce and Australian Institute of Company
Culture: Strategies for Board of Directors (AICD)
Directors 27 Mei | May 2025 - Australia
World Economic Forum (WEF)
Sakchai Komisaris World Economic Forum, August
Patiparnpreechavud Commissioner Leadership Meetings 2025 20-21 Agustus | August 2025 -
Geneva, Switzerland
Thai Institute of Directors
Komisaris Director’s Guide to Legal Obligations Association (IOD)
Rungnapa Janchookiat
Commissioner and Duties (DLD 5/2025)
Mei | May 2025 - Thailand
Direksi
Board of Directors
Mengacu pada Peraturan Otoritas Jasa Keuangan In accordance with Financial Services Authority
(POJK) No. 33/POJK.04/2014 tentang Direksi dan Regulation (POJK) No.33/POJK.04/2014 on the
Dewan Komisaris Emiten atau Perusahaan Publik, Board of Directors and Board of Commissioners of
Direksi merupakan organ Perseroan yang berwenang Issuers or Public Companies, the Board of Directors
dan bertanggung jawab penuh atas pengurusan is the authorized organ of the Company who is fully
Perseroan untuk kepentingan Perseroan. Pelaksanaan responsible for managing the Company for the interests
kepengurusan tersebut dilaksanakan sesuai dengan of the Company. The implementation of management
maksud dan tujuan Perseroan yang ditetapkan dalam is carried out in accordance with the purposes and
anggaran dasar. objectives of the Company as stipulated in the articles
of association.
Direksi bertindak secara cermat, berhati-hati, dan The Board of Directors acts carefully, prudently, and by
dengan mempertimbangkan berbagai aspek penting considering various important aspects that are relevant
yang relevan dalam pelaksanaan tugasnya. Direksi to the implementation of their duties. The Board of
menggunakan wewenang yang dimiliki semata-mata Directors uses its authority solely in the interests of
untuk kepentingan Perseroan. the Company.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
PEDOMAN KERJA (BOARD CHARTER) BOARD CHARTER
Direksi Chandra Asri Group telah memiliki pedoman Chandra Asri Group’s Board of Directors has a board
kerja (board charter), sebagai acuan dalam menjalankan charter as a reference in carrying out its functions
fungsi dan tanggung jawabnya. Pedoman tersebut and responsibilities. The guidelines are based on Law
berlandaskan pada Undang-Undang No. 40 Tahun No. 40/2007 on Limited Liability Companies, Financial
2007 tentang Perseroan Terbatas, Peraturan Otoritas Services Authority Regulation No. 33/POJK.04/2014 on
Jasa Keuangan No. 33/POJK.04/2014 tentang Direksi the Board of Directors and Board of Commissioners of
dan Dewan Komisaris Emiten atau Perusahaan Publik, Issuers or Public Companies, the Company’s Articles of
Anggaran Dasar Perseroan serta peraturan perundang- Association, as well as other relevant laws and regulations.
undangan lain yang relevan. Pedoman Direksi memuat: The Board of Directors Guidelines contain the following:
1. Landasan Hukum; 1. Legal Framework;
2. Deskripsi Tugas, Tanggung Jawab, dan Wewenang; 2. Description of Duties, Responsibilities, and Authority;
3. Nilai-nilai; 3. Corporate Values;
4. Waktu Kerja; 4. Working Hours;
5. Kebijakan Rapat; 5. Meeting Policy;
6. Pelaporan dan Pertanggungjawaban; 6. Reporting and Accountability;
7. Benturan Kepentingan; 7. Conflicts of Interest;
8. Fungsi Nominasi yang Dilakukan oleh Dewan 8. The Nomination Function Carried Out by the Board
Komisaris; dan of Commissioners; and
9. Penutupan. 9. Closing.
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Direksi memiliki tugas dan tanggung jawab secara The Board of Directors has collective duties and
kolegial yaitu memimpin dan mengelola Perseroan responsibilities to lead and manage the Company in
untuk mencapai tujuan yang telah ditetapkan. achieving its established goals. The Board of Directors
Direksi juga bertanggung jawab mengelola serta is also responsible for managing the Company’s assets
memastikan bahwa aset Perseroan digunakan hanya and ensuring these assets are used only in the interests
untuk kepentingan Perseroan. Pelaksanaan tugas of the Company. The implementation of the Board of
dan tanggung jawab Direksi disesuaikan dengan Directors’ duties and responsibilities is tailored to the
amanat Anggaran Dasar Perseroan dan kondisi internal mandate of the Company’s Articles of Association, as
serta eksternal. well as to internal and external conditions.
Selain tugas kolegial tersebut, masing-masing Direksi In addition to its collective duty, each member of the
Perseroan mengemban tugas dan tanggung jawab Board of Directors has the following individual duties
khusus, yaitu: and responsibilities:
Pembidangan Tugas Masing-masing Direksi
Division of Duties of the Board of Directors
Nama Jabatan Pembidangan Tugas
Name Position Division of Duties
Mengelola dan mengembangkan usaha Perseroan sesuai
dengan Anggaran Dasar dan Rapat Umum Pemegang Saham.
Presiden Direktur
Erwin Ciputra Manage and develop the Company's business in accordance
President Director
with the Articles of Association and the General Meeting
of Shareholders.
Bidang Komersial dan Operasi
Mengelola dan mengembangkan lini yang berkaitan dengan
Wakil Presiden Direktur
penjualan, rantai pasok dan operasional.
Komersial & Produksi
Baritono Prajogo Pangestu
Vice President Director of
Commercial and Operations
Commercial & Production
Manage and develop lines related to sales, supply chain,
and operations.
230 From Transformational Growth to Enduring Strength
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Tata Kelola Perusahaan | Corporate Governance
Nama Jabatan Pembidangan Tugas
Name Position Division of Duties
Bidang Proyek dan Pemeliharaan
Mengelola dan mengembangkan hal-hal yang berkaitan dengan
Wakil Presiden Direktur
pengelolaan proyek dan pemeliharaan aset.
Proyek & Pemeliharaan
Pholavit Thiebpattama
Vice President Director of
Project and Maintenance
Project & Maintenance
Manage and develop matters related to project management
and asset maintenance.
Bidang Keuangan
Mengelola dan mengembangkan hal-hal yang berkaitan dengan
keuangan, akuntansi, perpajakan, perbendaharaan, hubungan
investor, transformasi digital, dan teknologi informasi.
Direktur Keuangan
Andre Khor Kah Hin
Finance Director
Finance Division
Manage and develop matters related to finance, accounting,
taxation, treasury, investor relations, digital transformation, and
information technology.
Bidang Penjualan Polymer
Mengelola dan mengembangkan hal-hal yang berkaitan dengan
Direktur Polymer Sales penjualan produk polymer.
Raymond Budhin
Polymer Sales Director
Polymer Sales Division
Manage and develop matters related to product sales polymer.
Bidang Sumber Daya Manusia & Urusan Korporat
Mengelola dan mengembangkan hal-hal yang berkaitan dengan
Direktur Sumber Daya
pengembangan sumber daya manusia dan urusan korporat.
Manusia & Urusan Korporat
Suryandi
Human Resources and
Human Resources and Corporate Affairs Division
Corporate Affairs Director
Manage and develop matters related to human resource
development and corporate affairs.
Bidang Supply Chain
Mengelola dan mengembangkan hal-hal yang berkaitan dengan
rantai pasok, meliputi manajemen kontrak, pengadaan, dan
bahan baku serta penjualan produk monomer.
Direktur Supply Chain
Fransiskus Ruly Aryawan
Supply Chain Director
Supply Chain
Manage and develop matters related to the supply chain,
including contract management, procurement, raw materials,
and sales of monomer products.
Bidang Proyek, Pemeliharaan & TEC
Mengelola dan mengembangkan hal-hal yang berkaitan dengan
Direktur Proyek,
pemeliharaan, proses rekayasa, teknologi, dan konstruksi.
Pemeliharaan & TEC
Suwit Wiwattanawanich*
Project, Maintenance, &
Project, Maintenance & TEC Division
TEC Director
Manage and develop matters related to maintenance,
engineering processes, technology, and construction.
Bidang Proyek, Pemeliharaan & TEC
Mengelola dan mengembangkan hal-hal yang berkaitan dengan
Direktur Proyek,
pemeliharaan, proses rekayasa, teknologi, dan konstruksi.
Konlakan Pemeliharaan & TEC
Chankachangchaeng** Project, Maintenance, &
Project, Maintenance & TEC Division
TEC Director
Manage and develop matters related to maintenance,
engineering processes, technology, and construction.
Bidang Legal & Urusan Eksternal
Mengelola dan mengembangkan hal-hal yang berkaitan dengan
Direktur Legal dan Urusan
legalitas dan hubungan eksternal.
Eksternal
Edi Riva'i
Legal and External Affairs
Legal & External Affairs
Director
Manage and develop matters related to legality and
external relations.
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Nama Jabatan Pembidangan Tugas
Name Position Division of Duties
Bidang Produksi Hilir
Mengelola dan mengembangkan hal-hal yang berkaitan dengan
operasional produksi hilir, meliputi produksi produk Polymer
Direktur Produksi Hilir dan Styrene.
Hamim Thohari Downstream Production
Director Downstream Production
Manage and develop matters related to downstream
production operations, including the production of Polymer
and Styrene products.
Bidang ESG & Sustainability
Mengelola dan mengembangkan hal-hal yang berkaitan dengan
Direktur ESG dan
tata kelola lingkungan, sosial, dan keberlanjutan.
Keberlanjutan
Wittaya Guntawang
ESG and Sustainability
ESG & Sustainability
Director
Manage and develop matters related to environmental, social,
and sustainability governance.
Bidang Strategi & Pengembangan Bisnis
Mengelola dan mengembangkan hal-hal yang berkaitan dengan
Direktur Strategi &
strategi pengembangan bisnis Perseroan.
Pengembangan Bisnis
Nongnapat Saisuthi
Strategy & Business
Strategy & Business Development Division
Development Director
Manage and develop matters related to the Company's
business development strategy.
Bidang Manufaktur
Mengelola dan mengembangkan hal-hal yang berkaitan
dengan dengan operasional pabrik, meliputi proses produksi,
laboratorium, dan kesehatan serta keselamatan kerja.
Direktur Manufaktur
Ronald Sihombing
Manufacturing Director
Manufacturing
Manage and develop matters related to factory operations,
including production processes, laboratories, and
occupational health and safety.
* Menjabat hingga 26 Januari 2026 | Serving until 26 January 2026
** Menjabat sejak 26 Januari 2026 | Serving since 26 January 2026
KOMPOSISI DAN KEBERAGAMAN COMPOSITION AND DIVERSITY
Hingga berakhirnya tahun buku 2025, Direksi By the end of the fiscal year 2025, the Company's
Perseroan berjumlah 13 (tiga belas) orang. Jumlah Board of Directors consisted of 13 (thirteen) members.
tersebut telah memadai dalam menjawab kebutuhan This number is sufficient to meet the Company's
dan perkembangan usaha Perseroan, sehingga business needs and developments, enabling the Board
memungkinkan Direksi menjalankan pengelolaan usaha of Directors to effectively manage the business, both
dengan baik, secara bersama-sama maupun masing- collectively as a board and individually.
masing.
Agar setiap pengambilan keputusan Direksi efektif To ensure that every decision-making process by
dan tepat sasaran, keanggotaan Direksi juga the Board of Directors is effective and on target, the
memperhatikan keberagaman pendidikan dan Board of Directors membership also takes into account
pengetahuan, serta pengalaman kerja masing- the diversity of education, knowledge, and work
masing anggotanya. Informasi terkait komposisi dan experience of each member. Information regarding the
keberagaman Direksi Perseroan pada tahun buku 2025 composition and diversity of the Company's Board of
ditunjukkan sebagai berikut: Directors for the fiscal year 2025 is shown below:
232 From Transformational Growth to Enduring Strength
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Tata Kelola Perusahaan | Corporate Governance
Rincian Komposisi dan Keberagaman Direksi
Membership Composition and Diversity of the Board of Directors
Pendidikan dan
Nama Jabatan Periode Dasar Pengangkatan Pengetahuan Pengalaman Kerja
Name Position Period Basis of Appointment Education and Work Experience
Knowledge
Keputusan RUPS
Tahunan 2012 tanggal 4
Juni 2012
2012-2015
2012 Annual GMS
Resolution dated 4
June 2012
Keputusan RUPS
Tahunan 2015 tanggal 8
Juni 2015
2015-2018
2015 Annual GMS
Resolution dated 8
June 2015
• Sekuritas Aset
Keputusan RUPS • Manajemen
Presiden Tahunan 2018 tanggal • Industri Kimia
Direktur 23 April 2018 Ekonomi
Erwin Ciputra 2018-2021
President 2018 Annual GMS Economics • Securities Asset
Director Resolution dated 23 • Management
April 2018 • Chemical
Industry
Keputusan RUPS
Tahunan 2021 tanggal
15 April 2021
2021-2024
2021 Annual GMS
Resolution dated 15
April 2021
Keputusan RUPS
Tahunan 2024 tanggal
8 Mei 2024
2024-2027
2024 Annual GMS
Resolution dated 8 May
2024
Keputusan RUPS
Tahunan 2012 tanggal 4
Juni 2012
2012-2015
2012 Annual GMS
Resolution dated 4
June 2012
Keputusan RUPS
Tahunan 2015 tanggal 8
Juni 2015
2015-2018
2015 Annual GMS
Resolution dated 8
June 2015
Keputusan RUPS
Wakil Presiden Tahunan 2018 tanggal
Baritono Prajogo Direktur 23 April 2018 Bisnis Industri Kimia
2018-2021
Pangestu Vice President 2018 Annual GMS Business Chemical Industry
Director Resolution dated 23
April 2018
Keputusan RUPS
Tahunan 2021 tanggal
15 April 2021
2021-2024
2021 Annual GMS
Resolution dated 15
April 2021
Keputusan RUPS
Tahunan 2024 tanggal
8 Mei 2024
2024-2027
2024 Annual GMS
Resolution dated 8 May
2024
From Transformational Growth to Enduring Strength 233
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Pendidikan dan
Nama Jabatan Periode Dasar Pengangkatan Pengetahuan Pengalaman Kerja
Name Position Period Basis of Appointment Education and Work Experience
Knowledge
Keputusan RUPS
Tahunan 2023 tanggal
17 Mei 2023
2023-2024
2023 Annual GMS
Wakil Presiden Resolution dated 17
May 2023 Teknik Elektro
Direktur Industri Kimia
Pholavit Thiebpattama Electrical
Vice President Keputusan RUPS Chemical Industry
Engineering
Director Tahunan 2024 tanggal
8 Mei 2024
2024-2027
2024 Annual GMS
Resolution dated 8 May
2024
Keputusan RUPS
Tahunan 2019 tanggal
13 Mei 2019
2019-2021
2019 Annual GMS
Resolution dated 13
May 2019
Keputusan RUPS
Tahunan 2021 tanggal
Direktur 15 April 2021 Keuangan Minyak dan Gas
Andre Khor Kah Hin 2021-2024
Director 2021 Annual GMS Finance Oil and Gas
Resolution dated 15
April 2021
Keputusan RUPS
Tahunan 2024 tanggal
8 Mei 2024
2024-2027
2024 Annual GMS
Resolution dated 8 May
2024
Keputusan RUPS Luar
Biasa 2022 tanggal 5
Agustus 2022 • Properti
2022-2024
2022 Extraordinary • Keuangan
GMS Resolution dated • Industri Kimia
Direktur 5 August 2022 Ilmu Sosial
Raymond Budhin
Director Keputusan RUPS Social Sciences • Property
Tahunan 2024 tanggal • Finance
8 Mei 2024 • Chemical
2024-2027 Industry
2024 Annual GMS
Resolution dated 8 May
2024
234 From Transformational Growth to Enduring Strength
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Tata Kelola Perusahaan | Corporate Governance
Pendidikan dan
Nama Jabatan Periode Dasar Pengangkatan Pengetahuan Pengalaman Kerja
Name Position Period Basis of Appointment Education and Work Experience
Knowledge
Keputusan RUPS Luar
Biasa 2013 tanggal 31
Oktober 2013
2013-2015
2013 Extraordinary
GMS Resolution dated
31 October 2013
Keputusan RUPS
Tahunan 2015 tanggal 8
Juni 2015
2015-2018
2015 Annual GMS
Resolution dated 8
June 2015
Keputusan RUPS Luar • Keuangan
Biasa 2018 tanggal 24 • Industri Kimia
Direktur Oktober 2018 Ekonomi
Suryandi 2018-2021
Director 2018 Extraordinary Economics • Finance
GMS Resolution dated • Chemical
24 October 2018 Industry
Keputusan RUPS
Tahunan 2021 tanggal
15 April 2021
2021-2024
2021 Annual GMS
Resolution dated 15
April 2021
Keputusan RUPS
Tahunan 2024 tanggal
8 Mei 2024
2024-2027
2024 Annual GMS
Resolution dated 8 May
2024
Keputusan RUPS
Tahunan 2015 tanggal 8
Juni 2015
2015-2018
2015 Annual GMS
Resolution dated 8
June 2015
Keputusan RUPS
Tahunan 2018 tanggal
23 April 2018
2018-2021
2018 Annual GMS • Keuangan
Resolution dated 23 • Industri Kimia
April 2018 Keuangan
Fransiskus Ruly Direktur
Finance
Aryawan Director Keputusan RUPS • Finance
Tahunan 2021 tanggal • Chemical
15 April 2021 Industry
2021-2024
2021 Annual GMS
Resolution dated 15
April 2021
Keputusan RUPS
Tahunan 2024 tanggal
8 Mei 2024
2024-2027
2024 Annual GMS
Resolution dated 8 May
2024
From Transformational Growth to Enduring Strength 235
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Pendidikan dan
Nama Jabatan Periode Dasar Pengangkatan Pengetahuan Pengalaman Kerja
Name Position Period Basis of Appointment Education and Work Experience
Knowledge
Keputusan RUPS Luar
Biasa 2021 tanggal 8
November 2021
2021-2024
2021 Extraordinary
GMS Resolution dated Teknik
Suwit Direktur 8 November 2021 Instrumentasi Minyak dan Gas
Wiwattanawanich* Director Keputusan RUPS Instrumentation Oil and Gas
Tahunan 2024 tanggal Engineering
8 Mei 2024
2024-2027
2024 Annual GMS
Resolution dated 8 May
2024
Keputusan RUPS Luar
Biasa 2021 tanggal 8
November 2021
2021-2024
2021 Extraordinary
GMS Resolution dated
8 November 2021 Teknik Kimia
Direktur Industri Kimia
Edi Riva'i Chemical
Director Keputusan RUPS Chemical Industry
Engineering
Tahunan 2024 tanggal
8 Mei 2024
2024-2027
2024 Annual GMS
Resolution dated 8 May
2024
Keputusan RUPS
Tahunan 2025 tanggal
Teknik Kimia
Direktur 11 Juni 2025 Industri Kimia
Hamim Thohari 2025-2027 Chemical
Director 2025 Annual GMS Chemical Industry
Engineering
Resolution dated 11
June 2025
Keputusan RUPS
Tahunan 2025 tanggal Teknik
Direktur 11 Juni 2025 Instrumentasi Minyak dan Gas
Wittaya Guntawang 2025-2027
Director 2025 Annual GMS Instrumentation Oil and Gas
Resolution dated 11 Engineering
June 2025
Keputusan RUPS
Tahunan 2025 tanggal Energi dan Industri
Teknik Mesin
Direktur 11 Juni 2025 Kimia
Nongnapat Saisuthi 2025-2027 Mechanical
Director 2025 Annual GMS Energy and
Engineering
Resolution dated 11 Chemical Industry
June 2025
Keputusan RUPS
Tahunan 2025 tanggal
Teknik Kimia
Direktur 11 Juni 2025 Industri Kimia
Ronald Sihombing 2025-2027 Chemical
Director 2025 Annual GMS Chemical Industry
Engineering
Resolution dated 11
June 2025
Keputusan RUPS
Luar Biasa tanggal 26
Teknik Kelistrikan
Konlakan Direktur Januari 2026 Minyak dan Gas
2026-2027 Electrical
Chankachangchaeng** Director Extraordinary GMS Oil and Gas
Engineering
Resolution dated 26
January 2025
* Menjabat hingga 26 Januari 2026 | Serving until 26 January 2026
** Menjabat sejak 26 Januari 2026 | Serving since 26 January 2026
236 From Transformational Growth to Enduring Strength
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Tata Kelola Perusahaan | Corporate Governance
INDEPENDENSI DAN HUBUNGAN AFILIASI INDEPENDENCE AND AFFILIATE
RELATIONSHIPS
Independensi Direksi bertujuan agar setiap keputusan The independence of the Board of Directors aims
dalam pengelolaan Perseroan dilakukan secara to ensure that every decision in the management of
objektif dan bertujuan semata-mata untuk kepentingan the Company is made objectively and solely for the
Chandra Asri Group. Oleh karena itu, Perseroan benefit of Chandra Asri Group. Therefore, the Company
mengatur hubungan afiliasi antar Direksi sebagaimana regulates the affiliation relationships among the Board
disajikan dalam tabel berikut: of Directors as presented in the following table:
Hubungan Keuangan dan/atau
Kepengurusan dengan Hubungan Keluarga dengan
Financial and/or Management Family Relationship with
Relationship with
Nama Jabatan
Name Postion
Dewan Dewan
Direksi Pemegang Direksi Pemegang
Komisaris Komisaris
Board of Saham Board of Saham
Board of Board of
Directors Shareholders Directors Shareholders
Commissioners Commissioners
Presiden
Direktur
Erwin Ciputra - - - - - -
President
Director
Wakil
Presiden
Baritono Prajogo Direktur
- - - -
Pangestu Vice
President
Director
Wakil
Presiden
Pholavit Direktur
- - - - - -
Thiebpattama Vice
President
Director
Direktur
Andre Khor Kah Hin - - - - - -
Director
Direktur
Raymond Budhin - - - - - -
Director
Direktur
Suryandi - - - - - -
Director
Fransiskus Ruly Direktur
- - - - - -
Aryawan Director
Suwit Direktur
- - - - - -
Wiwattanawanich* Director
Direktur
Edi Riva'i - - - - - -
Director
Direktur
Hamim Thohari - - - - - -
Director
Direktur
Wittaya Guntawang - - - - - -
Director
Direktur
Nongnapat Saisuthi - - - - -
Director
Direktur
Ronald Sihombing - - - - - -
Director
Konlakan Direktur
- - - - - -
Chankachangchaeng** Director
* Menjabat hingga 26 Januari 2026 | Serving until 26 January 2026
** Menjabat sejak 26 Januari 2026 | Serving since 26 January 2026
From Transformational Growth to Enduring Strength 237
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
ORIENTASI BAGI DIREKSI BARU ORIENTATION FOR NEW DIRECTORS
Program orientasi bagi Direksi baru pada prinsipnya The orientation program for new Directors is primarily an
adalah pengenalan terhadap Chandra Asri Group, introduction to Chandra Asri Group, coordinated by the
yang dikoordinasikan oleh Sekretaris Perusahaan. Corporate Secretary. The orientation program for new
Pelaksanaan program orientasi bagi Direksi baru Directors is implemented following the appointment of
dilakukan setelah pengangkatan Direksi baru new Directors at the GMS.
dalam RUPS.
Pada tahun buku 2025, ada 4 (empat) anggota Direksi In the fiscal year 2025, 4 (four) new members of the Board
yang baru menjabat di Perseroan. Dalam program of Directors took office at the Company. During this
pengenalan tersebut, Perseroan melalui tim kerja yang orientation program, the Company, through its assigned
terkait mempresentasikan materi yang relevan bagi working team, presented relevant materials to the new
anggota Direksi baru. Di antaranya meliputi Tata Kelola Directors. These included Corporate Governance,
Perusahaan, Kinerja, Manajemen Risiko, dan topik-topik Performance, Risk Management, and topics relevant to
yang relevan dengan bidang tugas Direksi baru. the new Directors' areas of responsibility.
PELAKSANAAN TUGAS IMPLEMENTATION OF DUTIES
Sepanjang tahun 2025, Direksi Perseroan Throughout 2025, the Board of Directors of the
merealisasikan tugas sebagai berikut: Company exercised the following duties:
1. Melaksanakan rencana kerja dan anggaran Perseroan; 1. Carried out the Company’s work plan and budget;
2. Menjalankan kebijakan strategis dalam mencapai 2. Implemented strategic policies for achieving
pertumbuhan kinerja, antara lain dalam hal performance growth, including in areas involving
Kesehatan dan Keselamatan Kerja (K3), profitabilitas, Occupational Health and Safety (OHS), profitability,
keandalan, pabrik, dan keunggulan kompetitif; plant reliability, and competitive advantage;
3. Memastikan pencapaian proyek yang sedang 3. Ensured the Company’s achievement of ongoing
berjalan berlangsung sesuai rencana dan target projects according to its pre-established plans
yang telah ditetapkan; and targets;
4. Menyusun Laporan Keuangan periode tahun 4. Prepared Financial Statements for the 2024
buku 2024; fiscal year;
5. Memastikan penerapan pengendalian internal, 5. Ensured the Company’s implementation of internal
manajemen risiko, dan kepatuhan terhadap control, risk management, and its compliance with
peraturan perundang-undangan; prevailing laws and regulations;
6. Mengevaluasi keorganisasian, serta menyiapkan 6. Evaluated the entire organization and prepared
SDM dan TI yang mendukung perkembangan bisnis HR and IT that supported the Company’s business
Perseroan; serta development; and
7. Memonitor pencapaian Corporate Scorecard 7. Regularly monitored the Company’s Corporate
secara berkala. Scorecard achievements.
RAPAT DIREKSI BOARD OF DIRECTORS’ MEETINGS
Kebijakan Policy
Kebijakan rapat Direksi, antara lain mengacu pada The Board of Directors' meeting policy, among other
Peraturan OJK No. 33/POJK.04/2014 tentang Direksi things, refers to OJK Regulation No. 33/POJK.04/2014
dan Dewan Komisaris Emiten atau Perusahaan Publik. concerning the Board of Directors and Board of
Dalam setiap bulan, Direksi wajib menyelenggarakan Commissioners of Issuers or Public Companies. The
rapat sedikitnya 1 (satu) kali. Rapat tersebut dapat Board of Directors is required to hold at least 1 (one)
dilangsungkan apabila dihadiri mayoritas dari seluruh meeting each month. This meeting may be held if
anggota Direksi. attended by a majority of all members of the Board
of Directors.
Selain itu, Direksi wajib mengadakan rapat bersama In addition, the Board of Directors is required to hold
Dewan Komisaris secara berkala, paling kurang 1 (satu) regular meetings with the Board of Commissioners, at
kali dalam 4 (empat) bulan. Kehadiran anggota Direksi least 1 (one) every 4 (four) months. The attendance of
dalam rapat-rapat tersebut wajib diungkapkan dalam Board of Directors members at these meetings must
laporan tahunan. be disclosed in the annual report.
238 From Transformational Growth to Enduring Strength
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Tata Kelola Perusahaan | Corporate Governance
Frekuensi dan Kehadiran Rapat Meeting Frequency and Attendance
Selama tahun 2025, Direksi telah melaksanakan rapat During 2025, the Board of Directors held 12 (twelve)
internal sebanyak 12 (dua belas) kali, rapat gabungan internal meetings, 4 (four) joint meetings with the
dengan Dewan Komisaris 4 (empat) kali, serta Board of Commissioners, and 1 (one) GMS. On average,
pelaksanaan RUPS sebanyak 1 (satu) kali. Secara rata- each member of the Board of Directors attended 73%
rata, kehadiran setiap anggota Direksi dalam rapat internal meetings, while joint meetings with the Board
internal, yakni 73%. Sedangkan untuk rapat gabungan of Commissioners were 93%.
dengan Dewan Komisaris sebanyak 93%.
Rincian frekuensi dan tingkat kehadiran Dewan Details of the frequency and attendance of the Board
Komisaris dalam rapat diungkapkan dalam tabel di of Commissioners are presented in the table below.
bawah ini.
Frekuensi dan Tingkat Kehadiran Direksi dalam Rapat
Frequency and Attendance of the Board of Directors in Meetings
Rapat Gabungan dengan
Rapat Internal Direksi RUPS
Dewan Komisaris
Board of Directors’ Internal General Meeting of
Joint Meetings with the Board
Meetings Shareholders (GMS)
of Commissioners
Nama Jabatan
Name Position
Jumlah Jumlah Jumlah Jumlah Jumlah Jumlah
Rapat Kehadiran Rapat Kehadiran Rapat Kehadiran
% % %
Number of Meetings Number of Meetings Number of Meetings
Meetings Attended Meetings Attended Meetings Attended
Presiden
Direktur
Erwin Ciputra 12 3 25 4 3 75 1 - -
President
Director
Wakil
Presiden
Baritono Prajogo Direktur
12 5 41,6 4 4 100 1 1 100
Pangestu Vice
President
Director
Wakil
Presiden
Direktur
Pholavit Thiebpattama 12 12 100 4 4 100 1 1 100
Vice
President
Director
Direktur
Andre Khor Kah Hin 12 8 66,6 4 4 100 1 1 100
Director
Direktur
Raymond Budhin 12 8 66,6 4 4 100 1 1 100
Director
Direktur
Suryandi 12 12 100 4 4 100 1 1 100
Director
Direktur
Fransiskus Ruly Aryawan 12 6 50 4 4 100 1 1 100
Director
Suwit Direktur
12 11 91,6 4 4 100 1 1 100
Wiwattanawanich*** Director
Direktur
Edi Riva'i 12 9 75 4 4 100 1 1 100
Director
Direktur
Jirathpol Sunsap* 6 4 66,6 2 2 100 1 1 100
Director
Direktur
Sarayuth Vorapruekjaru* 6 5 83,3 2 2 100 1 1 100
Director
Direktur
Petch Niyomsen* 6 4 66,6 2 2 100 1 1 100
Director
Direktur
Anawat Chansaksoong* 6 4 66,6 2 2 100 1 1 100
Director
From Transformational Growth to Enduring Strength 239
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Rapat Gabungan dengan
Rapat Internal Direksi RUPS
Dewan Komisaris
Board of Directors’ Internal General Meeting of
Joint Meetings with the Board
Meetings Shareholders (GMS)
of Commissioners
Nama Jabatan
Name Position
Jumlah Jumlah Jumlah Jumlah Jumlah Jumlah
Rapat Kehadiran Rapat Kehadiran Rapat Kehadiran
% % %
Number of Meetings Number of Meetings Number of Meetings
Meetings Attended Meetings Attended Meetings Attended
Direktur
Phuping Taweesarp* 6 - - 2 - - 1 - -
Director
Direktur
Boedijono Hadipoespito* 6 5 83,3 2 2 100 1 1 100
Director
Direktur
Hamim Thohari** 6 6 100 2 2 100 - - -
Director
Direktur
Wittaya Guntawang** 6 6 100 2 2 100 - - -
Director
Direktur
Nongnapat Saisuthi** 6 6 100 2 2 100 - - -
Director
Direktur
Ronald Sihombing** 6 6 100 2 2 100 - - -
Director
Konlakan Direktur
- - - - - - - - -
Chankachangchaeng**** Director
* Menjabat hingga 11 Juni 2025 | Serving until 11 June 2025
** Menjabat sejak 11 Juni 2025 | Serving since 11 June 2025
*** Menjabat hingga 26 Januari 2026 | Serving until 26 January 2026
**** Menjabat sejak 26 Januari 2026 | Serving since 26 January 2026
Agenda Rapat Internal Direksi
Board of Directors Internal Meeting Agenda
Tanggal Agenda
No.
Date Agenda Items
24 Januari 2025 Performa dari bulan sebelumnya
1
24 January 2025 Performance of the previous month
25 Februari 2025 Performa dari bulan sebelumnya
2
25 February 2025 Performance of the previous month
25 Maret 2025 Performa dari bulan sebelumnya
3
25 March 2025 Performance of the previous month
29 April 2025 Performa dari bulan sebelumnya
4
29 April 2025 Performance of the previous month
27 Mei 2025 Performa dari bulan sebelumnya
5
27 May 2025 Performance of the previous month
24 Juni 2025 Performa dari bulan sebelumnya
6
24 June 2025 Performance of the previous month
29 Juli 2025 Performa dari bulan sebelumnya
7
29 July 2025 Performance of the previous month
26 Agustus 2025 Performa dari bulan sebelumnya
8
26 August 2025 Performance of the previous month
23 September 2025 Performa dari bulan sebelumnya
9
23 September 2025 Performance of the previous month
28 Oktober 2025 Performa dari bulan sebelumnya
10
28 October 2025 Performance of the previous month
28 November 2025 Performa dari bulan sebelumnya
11
28 November 2025 Performance of the previous month
23 Desember 2025 Performa dari bulan sebelumnya
12
23 December 2025 Performance of the previous month
240 From Transformational Growth to Enduring Strength
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Tata Kelola Perusahaan | Corporate Governance
PENGEMBANGAN KOMPETENSI DIREKSI COMPETENCY DEVELOPMENT OF BOARD
OF DIRECTORS
Kebijakan Policy
Pengembangan kompetensi Direksi merupakan bagian The development of the Board of Directors'
dari upaya untuk mendukung pencapaian kinerja competencies is part of the Company's efforts to
Perseroan. Kondisi dimaksud tidak terbatas pada support its performance. This includes not only
perkembangan industri, tetapi juga terkait dengan industry developments but also regulatory and other
informasi regulasi atau lainnya. Karena itu, Perseroan information. Therefore, the Company has a policy
telah memiliki kebijakan untuk memberikan dukungan to support the Board of Directors' competency
bagi kegiatan pengembangan kompetensi Direksi. development activities.
Realisasi
Realization
Nama Jabatan Pendidikan dan Pelatihan Penyelenggara dan Waktu Pelaksanaan
Name Position Education and Training Organizer and Date of Implementation
PTT
Direktur Strategi dan SMR Fusion Nuclear
10 April 2025, Bangkok, Thailand
Pengembangan Bisnis
Nongnapat Saisuthi Asia Refining and Euro Petroleum Consultants
Strategy and Business
Development Director Petrochemicals Tech Forum 8-9 Oktober | October 2025,
(ASIA TECH) 2025 Jakarta, Indonesia
Launchpad to Success
Direktur Manufaktur “Lessons from Engineering PT Chandra Asri Pacific Tbk
Ronald Sihombing
Manufacturing Director Leaders: What It Takes to 10 Juli | July 2025, Jakarta, Indonesia
Reach The Top”
Undangan Dialog Pelaku
Direktur Sumber Daya
Pasar Modal dengan
Manusia dan Urusan
Menteri Keuangan RI
Korporat Bursa Efek Indonesia
Suryandi Invitation to a Dialogue
Human Resources 9 Oktober | October 2025, Jakarta, Indonesia
Between Capital Market
& Corporate Affairs
Players and the Indonesian
Director
Minister of Finance
Kementerian Perhubungan Republik
Indonesia dan Indonesian National
Shipowners Association (INSA)
Ministry of Transportation of the Republic
Indonesia Maritime Week
of Indonesia and Indonesian National
Shipowners’ Association (INSA).
28 Mei | May 2025
Direktur Legal dan Jakarta, Indonesia
Urusan External Diskusi FORWIN -
Edi Riva’i
Legal and External Kontribusi Chandra Asri
Affairs Director Group dalam Mendukung
Pencapaian Indonesia
Emas 2045 Forum Wartawan Industri (FORWIN)
FORWIN Discussion – 13 Maret | March 2025, Jakarta, Indonesia
Chandra Asri Group’s
Contribution to Supporting
the Achievement of Golden
Indonesia 2045
From Transformational Growth to Enduring Strength 241
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Penilaian Kinerja Organ Perseroan
Performance Assessment of Company’s Organ
PENILAIAN DEWAN KOMISARIS DAN DIREKSI BOARD OF COMMISSIONERS AND BOARD
OF DIRECTORS ASSESSMENT
Prosedur dan Pelaksana Penilaian Assessment Procedure and Implementation
Chandra Asri Group telah memiliki mekanisme Chandra Asri Group has a mechanism for assessing
dalam memberikan penilaian terhadap kinerja the performance of the Board of Commissioners and
Dewan Komisaris dan Direksi. Mekanisme tersebut Directors. This mechanism stipulates that the Board of
menetapkan bahwa penilaian kinerja Dewan Komisaris Commissioners' performance assessment is carried out
dilaksanakan secara mandiri oleh Dewan Komisaris independently by the Board of Commissioners (self-
(self assessment). Kebijakan ini selaras dengan Surat assessment). This policy aligns with Financial Services
Edaran Otoritas Jasa Keuangan No. 32/SEOJK.04/2015 Authority Circular Letter No. 32/SEOJK.04/2015
tentang Pedoman Tata Kelola Perusahaan Terbuka concerning Guidelines for Public Company Governance
(Lampiran). (Attachment).
Sedangkan penilaian kinerja Direksi dilakukan oleh Meanwhile, the performance assessment of the Board
Dewan Komisaris Perseroan. Hasil penilaian kinerja of Directors is conducted by the Company's Board
Dewan Komisaris dan Direksi kemudian dilaporkan of Commissioners. The results of the performance
pada RUPS sebagai bagian yang tidak terpisahkan assessment of the Board of Commissioners and
dari Laporan Pengawasan Dewan Komisaris untuk Directors are then reported to the GMS as an integral
memperoleh persetujuan dan pembebasan tugas atas part of the Board of Commissioners' Supervisory
periode yang dilaporkan. Report to obtain approval and release from duties for
the period under review.
Kriteria Penilaian Assessment Criteria
1. Pencapaian kinerja anggota Dewan Komisaris 1. Performance achievement of members of the
dan Direksi sesuai dengan target Perseroan yang Board of Commissioners and Board of Directors in
telah ditetapkan; accordance with the Company's established targets;
2. Pencapaian scorecard Perseroan; 2. Achievement of the Company's scorecard;
3. Implementasi GCG; 3. Implementation of GCG;
4. Kepatuhan terhadap peraturan perundang- 4. Compliance with applicable laws and regulations
undangan yang berlaku serta kebijakan Perseroan; and Company policies;
5. Pelaksanaan tugas dan tanggung jawab; 5. Execution of duties and responsibilities;
6. Komitmen dalam meningkatkan nilai Perseroan bagi 6. Commitment to increasing the Company's value for
Pemegang Saham; dan Shareholders; and
7. Tingkat kehadiran dalam rapat internal maupun 7. Attendance at internal meetings and joint meetings
rapat gabungan Dewan Komisaris, Direksi, beserta of the Board of Commissioners, Board of Directors,
dengan komite-komite pendukung di bawah and supporting committees under the Board
Dewan Komisaris. of Commissioners.
Hasil Penilaian Assessment Result
Penilaian kinerja Dewan Komisaris dan Direksi The performance assessment of the Board of
tercermin dari kinerja Perseroan untuk tahun buku Commissioners and Board of Directors reflects the
2025. Pada tahun buku tersebut Dewan Komisaris Company's performance for the fiscal year 2025. During
telah menjalankan tugas dan fungsi dengan sangat that fiscal year, the Board of Commissioners performed
baik, terutama berkenaan dengan pengawasan serta its duties and functions effectively, particularly with
pemberian nasihat dan evaluasi kepada Direksi. regard to supervision, providing advice, and evaluating
the Board of Directors.
Penilaian juga diberikan kepada Direksi Perseroan An assessment was also given to the Company's
pada tahun 2025. Direksi telah mengimplementasikan Board of Directors for 2025. The Board of Directors
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Tata Kelola Perusahaan | Corporate Governance
seluruh rencana strategis yang ditetapkan pada tahun implemented all strategic plans established during the
buku. Seluruh tugas telah dilaksanakan secara penuh fiscal year. All duties were fully implemented, resulting
sehingga menghasilkan keputusan-keputusan yang in effective decisions to address the risks faced by
efektif dalam mengatasi risiko yang dihadapi Perseroan the Company and to deliver strong operational and
serta menghasilkan kinerja operasional dan keuangan financial performance.
yang kuat.
PENILAIAN KOMITE DI BAWAH DEWAN ASSESSMENT OF COMMITTEES UNDER
KOMISARIS BOARD OF COMMISSIONERS
Hingga berakhirnya tahun buku 2025, Perseroan Until the end of the fiscal year 2025, the Company had one
memiliki 1 (satu) komite yang menjadi organ di bawah committee under the Board of Commissioners, namely
Dewan Komisaris yaitu Komite Audit. Berikut hasil the Audit Committee. The following is the assessment of
penilaian pelaksanaan tugas komite tersebut. the implementation of this committee's duties.
Komite Audit Audit Committee
Kriteria Penilaian Assessment Criteria
Dalam melaksanakan penilaian, Dewan Komisaris In conducting the assessment, the Board of
mengacu pada kriteria yang telah ditetapkan, yaitu: Commissioners refers to the following established
criteria:
1. Kehadiran dalam rapat; 1. Attendance at Audit Committee meetings;
2. Dukungan terhadap implementasi tata kelola 2. Support the implementation of corporate
perusahaan, efisiensi, dan efektivitas kegiatan governance, the efficiency, and effectiveness of
pelaporan keuangan dan manajemen risiko; dan financial reporting activities and risk management;
and
3. Penelaahan proses dan operasi bisnis, serta 3. Review of business processes and operations, as
kepatuhan pada peraturan-peraturan yang berlaku. well as compliance with the applicable regulations.
Prosedur Penilaian Assessment Procedure
Prosedur penilaian untuk komite di bawah Dewan The assessment procedure for committees under
Komisaris, dilakukan secara mandiri (self-assessment) the Board of Commissioners is conducted through
anggota komite, yang selanjutnya disahkan oleh a self-assessment by committee members, which is
Dewan Komisaris. subsequently approved by the Board of Commissioners.
Hasil Penilaian Assessment Results
Setelah mempertimbangkan dasar penilaian, Dewan After considering the basis for the assessment, the Board
Komisaris menilai bahwa Komite Audit telah bekerja of Commissioners believes that the Audit Committee has
sesuai tugas dan fungsinya serta program yang dibuat performed in accordance with its duties and functions, as
di awal tahun. Dengan demikian, Dewan Komisaris well as the program established at the beginning of the
memberikan penilaian "baik" atas kinerjanya pada year. Therefore, the Board of Commissioners gives its
tahun 2025. performance a rating of "good" for 2025.
Komite ini telah berperan maksimal sebagai organ This committee has performed its full role as an
Dewan Komisaris, khususnya dalam memberikan organ of the Board of Commissioners, particularly
rekomendasi di bidang audit kepada Dewan Komisaris. in providing audit recommendations to the Board of
Selanjutnya, Dewan Komisaris menindaklanjuti Commissioners. The Board of Commissioners then
rekomendasi tersebut menjadi kebijakan untuk follows up on these recommendations and develops
diteruskan kepada manajemen. policies for forwarding to management.
PENILAIAN KOMITE DI BAWAH DIREKSI ASSESSMENT OF COMMITTEE UNDER
BOARD OF DIRECTORS
Hingga akhir tahun buku 2025, Direksi Perseroan tidak As of the end of 2025, the Board of Directors did not
memiliki komite di bawahnya. Dengan demikian, tidak have any supporting committee. Therefore, information
ada hasil penilaian yang dapat disampaikan. on assessment of the Board of Directors’ committee is
not relevant.
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Nominasi dan Remunerasi Dewan Komisaris dan
Direksi
Nomination and Remuneration of Board of Commissioners and Board of Directors
NOMINASI DEWAN KOMISARIS DAN DIREKSI NOMINATION OF THE BOARD OF
COMMISSIONERS AND BOARD OF
DIRECTORS
Kebijakan Policy
Chandra Asri Group telah memiliki kebijakan terkait Chandra Asri Group has a policy regarding the
dengan nominasi Dewan Komisaris dan Direksi yang nomination of members of the Board of Commissioners
mengacu pada Peraturan OJK No. 33/POJK.04/2014 and Directors, which refers to OJK Regulation No. 33/
tentang Direksi dan Dewan Komisaris Emiten atau POJK.04/2014 concerning the Board of Directors
Perusahaan Publik. Regulasi tersebut menegaskan and the Board of Commissioners of Issuers or Public
bahwa Dewan Komisaris dan Direksi diangkat dan Companies. This regulation stipulates that the Board
diberhentikan oleh Rapat Umum Pemegang Saham of Commissioners and Directors are appointed and
(RUPS). dismissed by the General Meeting of Shareholders
(GMS).
Pihak yang diangkat sebagai Dewan Komisaris dan Those appointed to the Board of Commissioners and
Direksi adalah orang perseorangan yang memenuhi Directors are individuals who meet the requirements at
syarat saat diangkat dan selama menjabat. Kendati the time of appointment and during their term of office.
demikian, Dewan Komisaris dan Direksi dapat However, members of the Board of Commissioners and
mengajukan pengunduran diri sebelum masa Directors may submit their resignations before the end
jabatannya berakhir yang kemudian diputuskan of their term of office, which will then be decided by
oleh RUPS. the GMS.
Prosedur Nominasi Nomination Procedure
Prosedur nominasi untuk calon anggota Dewan The nomination procedure for candidates for members
Komisaris dan Direksi diawali oleh usulan calon yang of the Board of Commissioners and Directors begins
diterima oleh Direksi. Selanjutnya, Direksi meminta with the receipt of candidate proposals by the Board
rekomendasi dari Fungsi Nominasi yang saat ini of Directors. The Board of Directors then requests
dijalankan oleh Dewan Komisaris, untuk disampaikan recommendations from the Nomination Function,
kepada RUPS. currently carried out by the Board of Commissioners,
to be submitted to the GMS.
Proses nominasi yang berlaku di Perseroan ini telah The Company's nomination process aligns with OJK
sejalan dengan Peraturan OJK No. 33/POJK.04/2014 Regulation No. 33/POJK.04/2014, which states:
ya n g m e nye b u t k a n : U s u l a n p e n g a n g k ata n , Proposals for the appointment, dismissal, and/or
pemberhentian, dan/atau penggantian anggota Direksi replacement of members of the Board of Directors to
kepada RUPS harus memperhatikan rekomendasi the GMS must take into account the recommendations
dari Dewan Komisaris atau komite yang menjalankan of the Board of Commissioners or the committee
fungsi nominasi. carrying out the nomination function.
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Tata Kelola Perusahaan | Corporate Governance
Skema Penetapan Nominasi Dewan Komisaris dan Direksi
Scheme to Determine the Nomination for the Board of Commissioners and the Board of Directors
Fungsi Nominasi Dewan Komisaris RUPS
Nomination Function Board of Commissioners GMS
RUPS menggunakan wewenangnya
Fungsi Nominasi menetapkan calon
Dewan Komisaris Perseroan yang tidak dimiliki oleh Dewan
kandidat Dewan Komisaris dan/atau
mempertimbangkan usulan Komisaris dan Direksi untuk
calon Direksi setelah mempertimbangkan
dari Fungsi Nominasi serta menetapkan pengangkatan anggota
berbagai aspek sesuai peraturan yang ada
menyampaikan usulan terkait Dewan Komisaris dan/atau Direksi.
serta kebutuhan perusahaan.
kepada RUPS. The General Meeting of Shareholders
The Nomination Function identifies
The Company’s Board of exercises its authority—which is not
candidates for the Board of
Commissioners reviews the held by the Board of Commissioners
Commissioners and/or the Board of
proposals from the Nomination or the Board of Directors—to
Directors after considering various factors
Function and submits them to the appoint members of the Board of
in accordance with applicable regulations
General Meeting of Shareholders. Commissioners and/or the Board
and the Company’s needs.
of Directors.
REMUNERASI DEWAN KOMISARIS DAN REMUNERATION OF BOARD OF
DIREKSI COMMISSIONERS AND BOARD OF DIRECTORS
Kebijakan Policy
Kebijakan pemberian remunerasi bagi Dewan The remuneration policy for the Board of Commissioners
Komisaris dan Direksi di lingkungan Perseroan and Board of Directors takes into account a number of
mempertimbangkan sejumlah aspek, antara lain: aspects, including:
1. Kinerja keuangan dan pencapaian Corporate 1. The Company’s financial performance and
Scorecard Perseroan; Corporate Scorecard achievement;
2. Prestasi kerja individu; 2. Individual work accomplishment;
3. Kewajaran dengan peer perusahaan lainnya dalam 3. Fairness with other peer companies in similar
industri sejenis; dan industries; and
4. Pertimbangan sasaran dan strategi jangka 4. Consideration on the Company’s long-term goals
panjang Perseroan. and strategies.
Remunerasi Dewan Komisaris dan Direksi ditentukan The remuneration for the Board of Commissioners and
oleh RUPS atau melalui pelimpahan wewenang RUPS the Board of Directors is determined by the GMS or by
kepada Dewan Komisaris. Dalam mengambil keputusan delegating the authority of the GMS to the Board of
terkait struktur dan besaran remunerasi, RUPS Commissioners. In making decisions on remuneration
mempertimbangkan masukan dari Dewan Komisaris. structure and amount, the GMS considers the
recommendation from the Board of Commissioners.
Dasar pertimbangan Dewan Komisaris dalam The basis of the consideration by the Boards of
memberikan masukan terkait remunerasi Dewan Commissioners in providing a recommendation for
Komisaris dan Direksi adalah: the remuneration of the Board of Commissioners and
Board of Directors is as follows:
1. Masukan dari Komite (Fungsi) Nominasi dan 1. Input from the Nomination and Remuneration
Remunerasi; Committee (Function);
2. Remunerasi yang berlaku pada industri yang sesuai 2. The current remuneration in the industry which is
dengan kegiatan usaha Perseroan serta usaha relevant to the Company’s business activities as
sejenis yang sama skalanya dalam industrinya; well as similar businesses with the same scale in
their industry;
3. Tugas, tanggung jawab, dan wewenang anggota 3. Duties, responsibilities, and authority of members
Dewan Komisaris dan Direksi yang dikaitkan dengan of the Board of Commissioners and Board of
pencapaian tujuan dan kinerja Perseroan; Directors that are related to the Company’s goals
and performance achievement;
4. Pencapaian target kinerja masing-masing anggota 4. Achievement of performance targets of each
Dewan Komisaris dan Direksi; dan member of the Board of Commissioners and Board
of Directors; and
5. Keseimbangan antara tunjangan yang bersifat tetap 5. Balance between fixed and variable allowances.
dan variabel.
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Prosedur Procedure
Prosedur penetapan remunerasi Dewan Komisaris The procedure to determine the remuneration for the
dan Direksi sejak dari pengusulan hingga penetapan Board of Commissioners and the Board of Directors,
dijelaskan melalui skema di bawah ini. from proposal to determination, is described in the
following scheme.
Skema Penetapan Remunerasi Dewan Komisaris dan Direksi
Scheme to Determine the Remuneration for the Board of Commissioners and the Board of Directors
Fungsi Remunerasi Dewan Komisaris RUPS
Remuneration Function Board of Commissioners GMS
Dewan Komisaris Perseroan
Fungsi remunerasi menetapkan usulan RUPS melimpahkan wewenangnya
mempertimbangkan usulan dari
besaran remunerasi dengan kepada Dewan Komisaris Perseroan
Fungsi Nominasi dan Remunerasi
mempertimbangkan berbagai aspek untuk menetapkan jumlah gaji
kemudian menyampaikan usulan
sesuai peraturan yang ada serta dan tunjangan lain bagi setiap
terkait remunerasi kepada RUPS.
kondisi Perusahaan. anggota Direksi.
The Company’s Board of
Remuneration function determines the The GMS delegates its authority
Commissioners considers the
proposed amount of the remuneration to the Board of Commissioners to
proposals from the Nomination and
by considering various aspects stipulate the amount of salary and
subsequently submits remuneration
according to the prevailing regulations other allowances for for each member
proposals related to the General
and condition of the Company. of the Board of Directors.
Meeting of Shareholders (GMS).
Struktur serta Besaran Remunerasi Dewan Structure and Amount of Remuneration for the
Komisaris dan Direksi Board of Commissioners and Board of Directors
Struktur dan besaran remunerasi Dewan Komisaris dan The structure and amount of remuneration for the
Direksi Perseroan ditunjukkan sebagai berikut: Board of Commissioners and the Board of Directors in
the Company is presented below:
Struktur Remunerasi Dewan Komisaris dan Direksi
Remuneration Structure for the Board of Commissioners and Board of Directors
Dewan Komisaris Direksi
No.
Board of Commissioners Board of Directors
Honor Gaji
1
Honorarium Salary
Tunjangan Hari Raya (THR)
2 -
Holiday Allowance (THR)
Kesehatan
3 -
Health
Cuti Tahunan
4 -
Annual Leave
Tantiem
5 -
Tantiem
Realisasi Remunerasi Dewan Komisaris dan Direksi (dalam ribuan US$)
Realization of Remuneration for the Board of Commissioners and the Board of Directors (in thousands of US$)
Uraian Jumlah Penerima* Jumlah Remunerasi 2025 Jumlah Remunerasi 2024
Desciription Total Recipients* Total Remuneration in 2025 Total Remuneration in 2024
Dewan Komisaris
Board of Commissioners
Honor
10 820 1.001
Honorarium
Jumlah | Total 10 820 1.001
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Tata Kelola Perusahaan | Corporate Governance
Uraian Jumlah Penerima* Jumlah Remunerasi 2025 Jumlah Remunerasi 2024
Desciription Total Recipients* Total Remuneration in 2025 Total Remuneration in 2024
Direksi
Board of Director
Gaji, Tunjangan Hari Raya (THR),
Kesehatan, Cuti Tahunan, dan Tantiem
Salary, Holiday Allowance (THR), 15 6.502 7.034
Health Insurance, Annual Leave, and
Tantiem
Jumlah | Total 15 6.502 7.034
*Khusus untuk tahun 2025 | Specifically for 2025
KOMPENSASI JANGKA PANJANG: PROGRAM LONG-TERM COMPENSATION: EMPLOYEE
KEPEMILIKAN SAHAM KARYAWAN DAN/ AND/OR MANAGEMENT STOCK OWNERSHIP
ATAU MANAJEMEN (ESOP/MSOP) PROGRAMS (ESOP/MSOP)
Hingga tahun 2025, Chandra Asri Group belum pernah As of 2025, Chandra Asri Group has never
menyelenggarakan Program Kepemilikan Saham implemented an Employee and/or Management Stock
Karyawan dan/atau Manajemen. Ownership Program.
Komite Audit
Audit Committee
Komite Audit Mengacu pada Peraturan Otoritas Audit Committee was established based on OJK
Jasa Keuangan No. 55/POJK.04 Tahun 2015 tentang Regulation No. 55/POJK.04/2015 on the Establishment
Pembentukan dan Pedoman Pelaksanaan Kerja Komite and Work Guidelines of Audit Committee. The
Audit, komite yang dibentuk oleh dan bertanggung jawab Committee was established by and is responsible for the
kepada Dewan Komisaris ini berfungsi untuk membantu Board of Commissioners to assist the implementation
melaksanakan tugas dan fungsi Dewan Komisaris. Fungsi of duties and functions of the Board. The functions
yang dijalankan tersebut dalam rangka mendukung are performed to support the implementation and
efektivitas pelaksanaan tugas dan fungsi pengawasan oversight function, particularly on matters related to
(oversight) atas hal-hal terkait dengan kualitas laporan the improvement of financial statement quality, internal
keuangan, sistem pengendalian internal, pelaksanaan control system, implementation of internal and external
fungsi audit internal dan eksternal, implementasi tata audit function, implementation of governance, as well
kelola, serta kepatuhan terhadap peraturan perundang- as compliance with prevailing laws and regulations.
undangan yang berlaku.
PEDOMAN KERJA WORK GUIDELINES
Chandra Asri Group telah memiliki pedoman kerja Chandra Asri Group operates under a set of guidelines,
(Board Charter) Komite Audit yang menjadi acuan which is Committee Audit Board Charter that
pelaksanaan tugas dan tanggung jawab komite serves as a foundation for performing its duties and
tersebut. Isi dari Piagam Komite Audit tersebut adalah: responsibilities. The Audit Committee Charter consists
of the following:
1. Latar belakang; 1. Background;
2. Tugas, tanggung jawab, dan wewenang; 2. Duties, responsibilities, and authority;
3. Komposisi, struktur, dan persyaratan keanggotaan 3. Composition, structure, and requirements of the
Komite Audit; Audit Committee members;
4. Tata cara dan prosedur kerja; 4. Work methods and procedures;
5. Rapat Komite Audit; 5. Audit Committee Meetings;
6. Pelaporan; 6. Reporting;
7. Ketentuan tentang penanganan pengaduan atau 7. Provisions on the handling of complaints or
pelaporan sehubungan dugaan pelanggaran terkait reporting with regards to indications of violations
pelaporan keuangan; dan related to financial reporting; and
8. Masa tugas Komite Audit. 8. Term of office of the Audit Committee.
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TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Sesuai Piagam Komite Audit Chandra Asri Group According to Audit Committee Charter of the Company
tertanggal 14 Februari 2017, Komite Audit bertugas dated 14 February 2017, the Audit Committee is tasked
memberikan pendapat profesional yang independen with providing independent professional opinion to the
kepada Dewan Komisaris terhadap laporan atau hal-hal Board of Commissioners on report or matters submitted
yang disampaikan oleh Direksi. Komite juga membantu by the Board of Directors. In addition, the Committee
Dewan Komisaris terkait tanggung jawab pengawasannya, assists the Board of Commissioners in performing their
termasuk mengidentifikasi hal-hal yang memerlukan oversight functions, including identifying matters that
perhatian Komisaris, serta melaksanakan tugas-tugas lain require the attention of the Board of Commissioners, while
yang berkaitan dengan tugas Dewan Komisaris. performing other duties related to the Commissioners.
Dalam melaksanakan tugas dan tanggung jawabnya, In performing its duties and responsibilities, the Audit
Komite Audit dapat mengakses dokumen, data, dan Committee is allowed to access documents, data, and
informasi yang berkaitan dengan karyawan, dana, aset, information relating to employees, funds, assets, and
dan sumber daya lain yang dimiliki Perseroan, sesuai other resources owned by the Company in accordance
dengan kewenangan yang dimiliki. Rincian tugas dan with their authority. The Audit Committee has the
tanggung jawab Komite Audit adalah: following duties and responsibilities:
1. Melakukan penelaahan atas informasi keuangan 1. Reviewing the financial information that will be
yang akan dikeluarkan Perseroan kepada publik issued by the Company to public and/or authorities,
dan/atau pihak otoritas, seperti laporan keuangan, such as financial statements, projections,
proyeksi, dan laporan lainnya terkait dengan and other reports related to the Company’s
informasi keuangan Perseroan; financial information;
2. Melakukan penelaahan atas tingkat kepatuhan/ 2. Reviewing the Company’s compliance/adherence
ketaatan Perseroan terhadap peraturan perundang- to the laws and regulations in the capital market
undangan di bidang pasar modal dan peraturan sector and other laws and regulations related to the
perundang-undangan lainnya yang berhubungan Company’s business activities;
dengan kegiatan Perseroan;
3. Memberikan pendapat independen dalam hal 3. Providing an independent opinion in the event of
terjadi perbedaan pendapat antara Manajemen dan dissenting opinions between the Management and
Akuntan atas jasa yang diberikan; the Accountant regarding the provided services;
4. Memberikan rekomendasi kepada Dewan Komisaris 4. Providing recommendation to the Board of
mengenai penunjukan Akuntan yang didasarkan Commissioners on the appointment of Accountant
pada independensi, ruang lingkup penugasan, dan based on independence, scope of assignment,
imbalan jasa; and fee;
5. Melakukan penelaahan atas pelaksanaan 5. Reviewing the audit activity conducted by the
pemeriksaan oleh auditor internal dan mengawasi internal auditor and supervising the follow-up
pelaksanaan tindak lanjut oleh Direksi atas temuan conducted by the Board of Directors on the internal
auditor internal; auditor findings;
6. Melakukan penelaahan terhadap aktivitas 6. Reviewing the risk management implementation
pelaksanaan manajemen risiko yang dilakukan conducted by the Board of Directors;
oleh Direksi;
7. Menelaah pengaduan yang berkaitan dengan proses 7. Reviewing complaints about the Company’s
akuntansi dan pelaporan keuangan Perseroan; accounting process and financial reporting;
8. Menelaah dan memberikan saran kepada Dewan 8. Reviewing and providing suggestions to the Board
Komisaris terkait dengan adanya potensi benturan of Commissioners related to potential conflicts of
kepentingan Perseroan; dan interest in the Company; and
9. Menjaga kerahasiaan dokumen, data, dan 9. Maintaining the confidentiality of the Company’s
informasi Perseroan. documents, data, and information.
PERAN KOMITE AUDIT TERKAIT AUDITOR ROLE OF AUDIT COMMITTEE IN RELATION TO
EKSTERNAL EXTERNAL AUDITORS
Peran Komite Audit terkait Auditor Eksternal The role of Audit Committee on External Auditor is
sebagaimana di bawah ini: presented as follows:
1. Merekomendasikan pemilihan, pemberhentian, 1. Recommending the selection, dismissal, and/
dan/atau pergantian auditor eksternal kepada or replacement of external auditors to the Board
Dewan Komisaris; of Commissioners;
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Tata Kelola Perusahaan | Corporate Governance
2. Memantau proses pemilihan auditor eksternal; 2. M o n i to r i n g the selection process of
external auditors;
3. Mengevaluasi dan memberi masukan tentang 3. Evaluating and providing input on a fair and
honorarium auditor eksternal yang wajar dan reasonable honorarium for External Auditors;
masuk akal;
4. Menilai dan memberi masukan terhadap proses audit, 4. Assessing and providing input on the audit process,
sekurang-kurangnya pada proses perencanaan audit particularly on audit planning and the presentation
dan pemaparan hasil audit oleh auditor eksternal; of audit results by the external auditor;
5. Mengkaji dan memberikan pendapat atas kinerja 5. Reviewing and providing opinions on the
auditor eksternal, untuk ikut menjaga bahwa performance of the External Auditor to ensure that
Perusahaan telah diaudit oleh Auditor Eksternal the Company is audited by an External Auditor who
yang patuh kepada standar-standar profesional adheres to applicable professional standards and
yang berlaku dan independensi yang terjaga; dan maintains independence; and
6. Mengoptimalkan manfaat sebesar-besarnya dari 6. Optimizing the benefits of high-quality, ethical,
penggunaan jasa auditor eksternal yang berkualitas, competent, relevant, and up-to-date external auditor
berintegritas, kompeten, relevan, dan mutakhir services to enhance governance effectiveness and
bagi efektivitas tata kelola dan peningkatan nilai increase the Company’s value.
Perusahaan.
KOMPOSISI COMPOSITION
Pada tahun buku 2025, komposisi Komite Audit Throughout fiscal year 2025, the Audit Committee
berjumlah 3 (tiga) orang, yang terdiri dari profesional consists of 3 (three) professionals, possessing
yang memiliki kualifikasi dan pengalaman di qualification and experience in the field of audit.
bidang audit.
Nama Jabatan Periode Keahlian Dasar Pengangkatan
Name Position Period Expertise Basis of Appointment
Ketua Industri
Tan Ek Kia 2024-2027
Chairman Industry
Akuntansi, Keputusan Edaran sebagai Pengganti dari Rapat
Anggota Keuangan Dewan Komisaris PT Chandra Asri Pacific Tbk No. 002/
Dikdik Sugiharto 2024-2027
Member Accounting, LGC/BOC RES/VI/2024.
Finance Circular Letter in Lieu of the Board of Commissioners
Meeting of PT Chandra Asri Pacific Tbk No. 002/LGC/
Akuntansi, BOC RES/VI/2024
Anggota Keuangan
Michell Suharli 2024-2027
Member Accounting,
Finance
TAN EK KIA
Ketua Komite Audit
Head of Audit Committee
Profil lengkap disajikan pada bab “Profil Perusahaan” yang
terdapat dalam Laporan Tahunan ini.
The full profile is presented in “Company Profile” chapter
contained in this Annual Report.
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DIKDIK SUGIHARTO
Anggota Komite Audit
Audit Committee Member
Kewarganegaraan Indonesia
Nationality Indonesian
Usia 55 tahun
Age 55 years old
Domisili Jakarta
Domicile Jakarta
Sarjana Ekonomi bidang Akuntansi Universitas Katolik Indonesia Atma Jaya.
Riwayat Pendidikan
Bachelor of Economics in Accounting from Atma Jaya Catholic University
Educational Background
of Indonesia.
• Anggota Komite Audit di PT Barito Renewables Energy Tbk (2023-saat ini);
• Anggota Komite Audit di PT Petrindo Jaya Kreasi Tbk (2022-saat ini);
• Anggota Komite Audit di PT Chandra Asri Pacific Tbk (2021-saat ini);
• Advisory Board of Kick Avenue (Lifestyle Marketplace) (2019-saat ini);
• Komisaris Independen PT Palma Serasih Tbk (2019-saat ini);
• Co-Owner di Techno One Consulting (2012-saat ini);
• Direktur Deltaplus Consulting (2001-saat ini);
• Komite Audit PT Sanghiang Perkasa (2020-April 2021);
• Komisaris Independen PT Gunung Raja Paksi (2018-Februari 2020); dan
• Komite Audit PT Barito Pacific Tbk (2015-2019).
Riwayat Pekerjaan
Work Experience • Member of the Audit Committee at PT Barito Renewables Energy Tbk
(2023-present);
• Member of the Audit Committee at PT Petrindo Jaya Kreasi Tbk (2022-present);
• Member of Audit Committee of PT Chandra Asri Pacific Tbk (2021-present);
• Advisory Board of Kick Avenue (Lifestyle Marketplace) (2019-present);
• Independent Commissioner of PT Palma Serasih Tbk (2019-present);
• Co-Owner at Techno One Consulting (2012-present);
• Director of Deltaplus Consulting (2001-present);
• Audit Committee of PT Sanghiang Perkasa (2020-April 2021);
• Independent Commissioner at PT Gunung Raja Paksi (2018-February 2020); and
• Audit Committee of PT Barito Pacific Tbk (2015-2019).
• Anggota Komite Audit di PT Barito Renewables Energy Tbk (sejak 2023);
• Anggota Komite Audit di PT Petrindo Jaya Kreasi Tbk (sejak 2022);
• Advisory Board of Kick Avenue (Lifestyle Marketplace) (sejak 2019);
• Komisaris Independen PT Palma Serasih Tbk (sejak 2019);
• Co-Owner di Techno One Consulting (sejak 2012); dan
• Direktur Deltaplus Consulting (sejak 2012).
Rangkap Jabatan
Concurrent Positions
• Member of the Audit Committee at PT Barito Renewables Energy Tbk (since 2023);
• Member of the Audit Committee at PT Petrindo Jaya Kreasi Tbk (since 2022);
• Advisory Board of Kick Avenue (Lifestyle Marketplace) (since 2019);
• Independent Commissioner of PT Palma Serasih Tbk (since 2019);
• Co-Owner at Techno One Consulting (since 2012); and
• Director of Deltaplus Consulting (since 2012).
Tidak memiliki hubungan afiliasi dengan Direksi, Dewan Komisaris, maupun
Hubungan Afiliasi Pemegang Saham Utama/Pengendali.
Affiliation Relationship No affiliated relations with members of the Board of Directors, Board of
Commissioners, or Majority/Controlling Shareholders.
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Tata Kelola Perusahaan | Corporate Governance
MICHELL SUHARLI
Anggota Komite Audit
Audit Committee Member
Kewarganegaraan Indonesia
Nationality Indonesian
Usia 48 tahun
Age 48 years old
Domisili Jakarta
Domicile Jakarta
• Magister Sains bidang Akuntansi Universitas Trisakti; dan
• Sarjana Ekonomi bidang Akuntansi Universitas Katolik Indonesia Atma Jaya.
Riwayat Pendidikan
Educational Background
• Master of Science in Accounting from Trisakti University; and
• Bachelor of Economics in Accounting from Atma Jaya Catholic Indonesia University.
• Anggota Komite Audit PT Armadian Tritunggal (2023-saat ini);
• Anggota Komite Audit PT Dian Swastatika Sentosa Tbk (2022-saat ini);
• Anggota Komite Audit PT Chandra Asri Pacific Tbk (2021-saat ini);
• Chief Executive Officer SW Indonesia (2020-saat ini);
• Deputy Managing Partner BDO in Indonesia, Audit Firm (2017-2020); dan
• Senior Partner PKF Indonesia (2015-2017).
Riwayat Pekerjaan
Work Experience
• Member of the Audit Committee of PT Armadian Tritunggal (2023-present);
• Member of Audit Committee PT Dian Swastatika Sentosa, Tbk (2022-present);
• Member of Audit Committee of PT Chandra Asri Pacific Tbk (2021-present);
• CEO of SW Indonesia (2020-present);
• Deputy Managing Partner of BDO in Indonesia, Audit Firm (2017-2020); and
• Senior Partner of PKF Indonesia (2015-2017).
• Anggota Komite Audit PT Armadian Tritunggal (sejak 2023);
• Anggota Komite Audit PT Dian Swastatika Sentosa Tbk (sejak 2022); dan
• Chief Executive Officer SW Indonesia (sejak 2020).
Rangkap Jabatan
Concurrent Positions
• Member of the Audit Committee of PT Armadian Tritunggal (since 2023);
• Member of the Audit Committee of PT Dian Swastatika Sentosa, Tbk (since 2022); and
• CEO of SW Indonesia (since 2020).
Tidak memiliki hubungan afiliasi dengan Direksi, Dewan Komisaris, maupun Pemegang
Hubungan Afiliasi Saham Utama/Pengendali.
Affiliation Relationship No affiliated relations with members of the Board of Directors, Board of Commissioners,
or Majority/Controlling Shareholders.
PERNYATAAN INDEPENDENSI INDEPENDENCE STATEMENT
Chandra Asri Group memastikan bahwa anggota Komite Chandra Asri Group ensures that Audit Committee
Audit harus independen, obyektif, dan profesional. members are independent, objective, and professional.
Hal tersebut telah diatur dalam Piagam Komite Audit This is stipulated in the Audit Committee Charter, which
yang diperbaharui secara berkala menyesuaikan is periodically updated to comply with applicable
dengan peraturan perundang-undangan yang berlaku. laws and regulations. The Audit Committee signs an
Pernyataan Independensi ditandatangani oleh Komite Independence Statement to maintain independence
Audit untuk menjaga independensi dalam proses in its daily work processes. The criteria outlined in the
kerja sehari-hari. Adapun kriteria yang tertuang dalam Audit Committee Charter include:
Piagam Komite Audit, di antaranya:
1. Bukan merupakan orang dalam Kantor Akuntan 1. Not an insider of a Public Accounting Firm, Law
Publik, Kantor Konsultan Hukum, Kantor Jasa Penilai Consulting Firm, Public Appraisal Firm, or any other
Publik atau pihak lain yang memberi jasa asurans, party that provided assurance, non-assurance,
jasa non-asurans, jasa penilai, atau jasa konsultasi appraisal, or other consulting services to the
lain kepada Perseroan dalam waktu 6 bulan terakhir; Company within the past 6 months;
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Tata Kelola Perusahaan | Corporate Governance
Manajemen Risiko Risk Management
Komite Audit menilai bahwa sistem pengawasan The Audit Committee assesses that the internal
internal, kepatuhan, dan manajemen risiko Perseroan supervision system, compliance and risk management
telah cukup memadai untuk mengidentifikasi dan implemented within the Company are all adequate
mengelola risiko-risiko tersebut secara semestinya. and effective to identify and handle those risks. The
Komite Audit juga menelaah dan memberikan saran Committee also scrutinizes and provides opinion to the
kepada Direksi dan Dewan Komisaris terkait potensi Board of Directors and the Board of Commissioners on
benturan kepentingan di Perseroan. potential conflict of interest within the Company.
Auditor Eksternal External Audit
Pada 26 November 2025 dan 6 Maret 2026, Komite On 26 November 2025 and 6 March 2026, the Audit
Audit, Internal Audit dan Divisi Akunting mengadakan Committee, Internal Audit and Accounting Division held
pertemuan dengan auditor eksternal (Liana Ramon a meeting with external auditor (Liana Ramon Xenia &
Xenia & Rekan) untuk perencanaan audit dan finalisasi Rekan), discussing the audit plan and finalization of
terkait Laporan Keuangan Konsolidasian 31 Desember the Consolidated Financial Statement of the Company
2025 (auditan) Perseroan. Dalam pertemuan tersebut, dated 31 December 2025. During the meeting, the
Komite Audit telah menelaah tanggung jawab Audit Committee has analyzed the responsibility of
Kantor Akuntan Publik Liana Ramon Xenia & Rekan, Public Accounting Firm Liana Ramon Xenia & Rekan, its
independensi dan objektivitas, susunan tim audit, independence and objectivity, composition of audit
rencana audit, dan jadwal audit, penerapan PSAK/IFRS team, audit plan and schedule, implementation of the
yang baru, serta isu-isu utama lainnya. latest IFRS, and other primary issues.
PELAKSANAAN RAPAT MEETING IMPLEMENTATION
Kebijakan Policy
Sesuai dengan Peraturan OJK No. 55/2015, Komite In accordance with OJK Regulation No. 55/2015, the
Audit wajib menyelenggarakan rapat minimal 1 (satu) Audit Committee is required to hold a minimum of one
kali dalam 3 (tiga) bulan. Kendati demikian, rapat dapat meeting every three months. However, more meetings
dilaksanakan lebih dari ketentuan apabila dihadiri oleh may be held if attended by more than one-half of the
lebih dari ½ (satu per dua) jumlah anggota. total number of members.
Seluruh keputusan Komite Audit diambil berdasarkan All decisions of the Audit Committee are made by
musyawarah untuk mufakat. Selain itu, seluruh hasil deliberation to reach consensus. Furthermore, all
rapat dituangkan dalam risalah rapat, termasuk apabila meeting results are recorded in minutes of the meeting,
ada perbedaan pendapat, yang ditandatangani including any disagreements, which are signed by all
oleh seluruh anggota Komite Audit yang hadir untuk Audit Committee members present and submitted to
disampaikan kepada Dewan Komisaris. the Board of Commissioners.
Frekuensi dan Kehadiran Frequency and Attendance
Sepanjang tahun 2025, Komite Audit telah Throughout 2025, the Audit Committee held a total
melaksanakan rapat sebanyak 9 (sembilan) kali of 9 (nine) meetings, with the following details of
secara keseluruhan, dengan rincian tingkat kehadiran attendance levels:
sebagai berikut:
Frekuensi dan Tingkat Kehadiran Rapat Komite Audit
Frequency and Attendance Rate of Audit Committee Meeting
Jumlah Kehadiran
Nama Jabatan Jumlah Rapat
Number of %
Name Position Number of Meetings
Attendance
Ketua
Tak Ek Kia 9 9 100
Chairman
Anggota
Dikdik Sugiharto 9 8 89
Member
Anggota
Michell Suharli 9 8 89
Member
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PENGEMBANGAN KOMPETENSI COMPETENCY DEVELOPMENT
Kebijakan Policy
Kebijakan pelatihan Komite Audit, terutama mengacu The Audit Committee training policy refers to OJK
pada Peraturan OJK No. 55/POJK.04/2015 tahun 2015 Regulation No. 55/POJK.04/2015 of 2015 on the
tentang Pembentukan dan Pedoman Pelaksanaan Establishment and Work Guidelines of the Audit
Kerja Komite Audit. Regulasi tersebut menegaskan Committee. The regulation states that committee
bahwa anggota komite harus bersedia meningkatkan members must agree to continually improve their
kompetensi secara terus menerus melalui pendidikan competence through education and training.
dan pelatihan.
Realisasi Realization
Uraian tentang realisasi kegiatan pengembangan The realization of the Audit Committee’s competency
kompetensi Komite Audit disampaikan melalui tabel di development activities is presented in the table below.
bawah ini.
Nama Jabatan Jenis Pendidikan dan Pelatihan Tanggal Pelaksanaan Penyelenggara
Name Position Types of Education and Training Pelaksanaan Date Organizer
PPL Wajib Akuntan Publik
Mandatory Continuing Professional 13 Juni 2025
PPPK
Education (CPE) for Public 13 June 2025
Accountants
Standar Pengungkapan Keberlanjutan
(SPK) dan Tantangan Penerapan
dalam Transformasi Keuangan
Berkelanjutan 11 Agustus 2025 Ikatan Akuntan
Sustainability Disclosure Standards 11 August 2025 Indonesia (IAI)
(SDS) and Implementation Challenges
in the Transformation toward
Sustainable Finance
PPL OJK IKNB - IAPI Aspek Akuntansi
dan Audit serta Regulasi Terkait
Laporan Keuangan Fintch termasuk
Fintech Syariah
OJK CPE for Non-Bank Financial 29 Agustus 2025
INKB, AK-AU
Institutions (IKNB) - IAPI 29 August 2025
Accounting and Auditing Aspects and
Anggota
Regulatory Framework for Fintech
Komite Audit
Financial Statements, including
Michell Suharli Audit
Islamic Fintech
Committee
Member PPL OJK Pasar Modal - IAPI
Pertimbangan Akuntansi dan Audit
serta Regulasi Pasar Modal dalam
Proses Merger & Akuisis, serta Update
Perkembangan Pasar Modal Syariah di
Indonesia
16 September 2025
OJK Capital Market CPE - IAPI PM, AK-AU
16 September 2025
Accounting and Auditing
Considerations and Capital Market
Regulations in Merger and Acquisition
Processes, and Updates on the
Development of the Islamic Capital
Market in Indonesia
Indonesian Accountants: Resilient,
Sustainable, and Future Ready-
Beyond Numbers, Building the
Golden Future 3 Desember 2025 Ikatan Akuntan
Indonesian Accountants: Resilient, 3 December 2025 Indonesia (IAI)
Sustainable, and Future-Ready
- Beyond Numbers, Building the
Golden Future
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Tata Kelola Perusahaan | Corporate Governance
Fungsi Nominasi dan Remunerasi
Nomination and Remuneration Function
PELAKSANA FUNGSI NOMINASI DAN IMPLEMENTATION OF NOMINATION AND
REMUNERASI REMUNERATION FUNCTIONS
Saat ini, Fungsi Nominasi dan Remunerasi di Chandra Currently, the Nomination and Remuneration Function
Asri Group dilaksanakan sepenuhnya oleh Dewan at Chandra Asri Group is fully carried out by the Board
Komisaris. Penetapan keputusan ini sesuai dengan of Commissioners. This decision is in accordance with
Pedoman dan Kode Etik (Board Charter) Direksi dan the Guidelines and Code of Ethics (Board Charter) of
Dewan Komisaris. the Board of Directors and Board of Commissioners.
Alasan Tidak Dibentuknya Komite Nominasi dan Reason of Not Establishing Nomination and
Remunerasi Remuneration Committee
Perseroan tidak memiliki Komite Nominasi dan The Company does not have the Nomination and
Remunerasi, dengan alasan seluruh fungsinya Remuneration Committee, whose function is carried
dilaksanakan oleh Dewan Komisaris. out by the Board or Commissioners.
PEDOMAN KERJA WORK GUIDELINES
Chandra Asri Group telah memiliki piagam yang menjadi Chandra Asri Group has a charter that serves as a
acuan pelaksanaan kegiatan Fungsi Nominasi dan reference for implementing the Nomination and
Remunerasi. Piagam tersebut berisi: Remuneration Function. The charter includes:
1. Pendahuluan; 1. Introduction;
2. Organisasi; 2. Organization;
3. Kedudukan; 3. Position;
4. Pengangkatan dan pemberhentian; 4. Appointment and Dismissal;
5. Masa Kerja; 5. Term of Office;
6. Tugas dan tanggung jawab; 6. Duties and Responsibilities;
7. Tata cara dan prosedur kerja; 7. Work Methods and Procedures;
8. Rapat Komite Remunerasi; 8. Remuneration Committee Meetings;
9. Pelaporan; dan 9. Reporting; and
10. Penutup. 10. Closing.
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Fungsi Nominasi dan Remunerasi yang dilaksanakan The Nomination and Remuneration Function, carried
oleh Dewan Komisaris bertindak secara profesional out by the Board of Commissioners, operates
untuk kepentingan Perseroan dan pihak-pihak terkait professionally in the best interests of the Company
lainnya sesuai dengan peraturan perundang-undangan. and other related parties in compliance with applicable
Tugas dan tanggung jawabnya adalah: laws and regulations. Its duties and responsibilities are
as follows:
Fungsi Nominasi: Nomination Function:
1. Menyiapkan rekomendasi atas komposisi jabatan 1. Preparing recommendations on the composition
anggota Direksi dan/atau Dewan Komisaris; of positions for members of the Board of Directors
and/or Board of Commissioners;
2. Membuat kebijakan dan kriteria yang dibutuhkan 2. Establishing policies and criteria required for the
dalam proses nominasi; nomination process;
3. Membuat kebijakan evaluasi kinerja bagi anggota 3. Developing performance evaluation policies for
Direksi dan/atau anggota Dewan Komisaris; members of the Board of Directors and/or Board
of Commissioners;
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4. Melakukan penilaian kinerja anggota Direksi dan/ 4. Conducting performance assessments of
atau Dewan Komisaris berdasarkan tolok ukur yang members of the Board of Directors and/or Board
telah disusun sebagai bahan evaluasi; of Commissioners based on predetermined
benchmarks as evaluation materials;
5. Memberikan rekomendasi mengenai program 5. Providing recommendations on capacity
pengembangan kemampuan anggota Direksi dan/ development programs for members of the Board
atau anggota Dewan Komisaris; dan of Directors and/or Board of Commissioners; and
6. Memberikan usulan calon yang memenuhi syarat 6. Proposing qualified candidates for the Board of
sebagai anggota Direksi dan/atau anggota Directors and/or Board of Commissioners to the
Dewan Komisaris kepada Dewan Komisaris untuk Board of Commissioners for submission to the
disampaikan kepada RUPS. General Meeting of Shareholders (GMS).
Fungsi Remunerasi Remuneration Function
1. Memberikan rekomendasi kepada RUPS yang 1. Providing recommendations to the GMS, submitted
disampaikan oleh Dewan Komisaris mengenai by the Board of Commissioners, regarding the
struktur remunerasi; remuneration structure;
2. Menentukan kebijakan dan besaran remunerasi 2. E s t a b l i s h i n g policies and d e te r m i n i n g
anggota Dewan Komisaris dan Direksi untuk remuneration amounts for members of the Board
disetujui oleh RUPS; of Commissioners and Board of Directors, subject
to GMS approval;
3. Melakukan kajian terhadap remunerasi didasarkan 3. Reviewing remuneration based on an assessment
pada kajian atas hasil kerja, tingkat remunerasi of work performance, industry remuneration
pada industri yang sama, serta tujuan dan strategi standards, and the Company’s business objectives
kegiatan usaha Perseroan, yang diajukan kepada and strategies, with findings submitted to the GMS;
rapat umum pemegang saham; 4. Conducting performance evaluations to ensure
4. Melakukan penilaian kinerja dengan kesesuaian the appropriateness of remuneration for each
remunerasi yang diterima masing-masing anggota member of the Board of Directors and/or Board of
Direksi dan/atau Dewan Komisaris; dan Commissioners; and
5. Fungsi Remunerasi wajib bertindak independen 5. Ensuring the Remuneration Function operates
dalam melaksanakan tugasnya. independently in carrying out its duties.
PELAKSANAAN TUGAS TAHUN BUKU DUTY IMPLEMENTATION FOR THE FISCAL YEAR
Pelaksanaan Fungsi Nominasi dan Remunerasi menjadi The implementation of the Nomination and
bagian yang tidak terpisahkan dari pelaksanaan tugas Remuneration Function is an integral part of the Board
Dewan Komisaris yang disajikan dan dipaparkan of Commissioners’ duties, which is presented and
pada RUPS Tahunan melalui penyampaian Laporan explained at the Annual GMS through the submission
Pengawasan Dewan Komisaris. of the Board of Commissioners’ Supervisory Report.
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Tata Kelola Perusahaan | Corporate Governance
Sekretaris Perusahaan
Corporate Secretary
Mengacu pada Peraturan OJK No. 35/POJK.04/2014 Pursuant to OJK Regulation No. 35/POJK.04/2014,
tanggal 8 Desember 2014 tentang Sekretaris date 8 December 2014, on the Corporate Secretary of
Perusahaan Emiten atau Perusahaan Publik, Sekretaris Issuers or Public Companies, the Corporate Secretary
Perusahaan merupakan penanggung jawab dari unit is the person in charge of the work unit that carries out
kerja yang menjalankan fungsi sekretaris perusahaan. the Company’s secretarial function. The Corporate
Sekretaris Perusahaan diangkat dan diberhentikan oleh Secretary is appointed and dismissed by the Board
Direksi. of Directors.
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Tugas Sekretaris Perusahaan ditetapkan dengan The duties of the Corporate Secretary are determined
mengacu pada regulasi yang ada. Adapun tugas- by referring to prevailing regulations. The duties,
tugasnya, antara lain: among others:
1. Mengikuti perkembangan pasar modal khususnya 1. Keeping abreast of capital market developments,
peraturan-peraturan yang berlaku di bidang especially the regulations that apply in the field of
pasar modal. capital market;
2. Memberikan masukan kepada Direksi dan Dewan 2. Providing input to the Board of Directors and the
Komisaris Perseroan untuk mematuhi ketentuan Board of Commissioners of the Company to comply
peraturan perundang-undangan di bidang with the provisions of the laws and regulations in the
pasar modal. field of capital market;
3. Membantu Direksi dan Dewan Komisaris dalam 3. Assisting the Board of Directors and the Board of
pelaksanaan tata kelola perusahaan yang meliputi: Commissioners in the implementation of corporate
governance, which includes:
a. Keterbukaan informasi kepada masyarakat a. Disclosure of information to the public,
termasuk ketersediaan informasi pada situs including the availability of information on the
web Perseroan; Company’s website;
b. Penyampaian laporan kepada OJK tepat waktu; b. Submission of reports to OJK in a timely manner;
c. Penyelenggaraan dan dokumentasi RUPS; c. GMS implementation and documentation;
d. Penyelenggaraan dan dokumentasi rapat Direksi d. Organizing and documenting meetings
dan/atau Dewan Komisaris; dan of the Board of Directors and/or Board of
Commissioners; and
e. Pelaksanaan program orientasi terhadap e. Implementation of the Company induction
Perusahaan bagi Direksi dan/atau Dewan program for the Board of Directors and/or Board
Komisaris. of Commissioners.
4. Sebagai penghubung antara Perseroan dengan 4. As a liaison between the Company and the
pemegang saham Perseroan, OJK, dan pemangku Company’s Shareholders, OJK, and other
kepentingan lainnya. stakeholders.
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PROFIL SEKRETARIS PERUSAHAAN CORPORATE SECRETARY PROFILE
ERRI DEWI RIANI
Sekretaris Perusahaan
Corporate Secretary
Kewarganegaraan Indonesia
Nationality Indonesian
Usia 48 tahun
Age 48 years old
Domisili Jakarta
Domicile Jakarta
Riwayat Pendidikan Sarjana Hukum Universitas Katolik Parahyangan Bandung, Indonesia (2000).
Educational Background Bachelor of Law from Parahyangan Catholic University, Bandung, Indonesia (2000).
Diangkat sebagai Sekretaris Perusahaan melalui Surat Keputusan Direksi Perseroan No.
Dasar Pengangkatan 001/LGL/BOD RES/I/2021 tanggal 1 Februari 2021.
Legal Basis of Appointment Appointed as Corporate Secretary through the Decree of the Company’s Board of
Directors No.001/LGL/BOD RES/I/2021, dated 1 February 2021.
• Direktur PT Chandra Global Maritim (2025-saat ini);
• Direktur PT Chandra Shipping International (2024-saat ini);
• Direktur PT Marina Indah Maritim (2024-saat ini);
• Direktur PT Buana Primatama Niaga (2022-saat ini);
• General Manager Legal PT Chandra Asri Pacific Tbk (2011-saat ini);
• Direktur Utama PT Krakatau Chandra Energi (2023-2025); dan
• Penasihat hukum PT Tripolyta Indonesia Tbk (TPI) (2008-2011).
Riwayat Pekerjaan
Work Experience
• Director PT Chandra Global Maritim (2025-present);
• Director PT Chandra Shipping International (2024-present);
• Director PT Marina Indah Maritim (2024-present);
• Director PT Buana Primatama Niaga (2022-present);
• General Manager Legal PT Chandra Asri P acific Tbk (2011-present);
• President Director PT Krakatau Chandra Energi (2023-2025); and
• Legal advisor to PT Tripolyta Indonesia Tbk (TPI) (2008-2011).
• Direktur PT Chandra Shipping International (sejak 2024);
• Direktur PT Marina Indah Maritim (sejak 2024);
• Direktur PT Chandra Global Maritim (sejak 2025); dan
• Direktur PT Buana Primatama Niaga (sejak 2022).
Rangkap Jabatan
Concurrent Position
• Direktur PT Chandra Shipping International (since 2024);
• Direktur PT Marina Indah Maritim (since 2024);
• Direktur PT Chandra Global Maritim (since 2025); and
• Direktur PT Buana Primatama Niaga (since 2022).
Tidak memiliki hubungan afiliasi dengan Direksi, Dewan Komisaris, maupun Pemegang
Hubungan Afiliasi Saham Utama/Pengendali.
Affiliation Relationship No affiliated relations with members of the Board of Directors, members of the Board of
Commissioners, or Majority/Controlling Shareholders.
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Tata Kelola Perusahaan | Corporate Governance
PROGRAM KERJA DAN PELAKSANAAN WORK PROGRAM AND DUTY
TUGAS IMPLEMENTATION
Sepanjang tahun buku 2025, Sekretaris Perusahaan Throughout 2025, the Corporate Secretary has realized
telah merealisasikan program yang merupakan bagian a number of programs that are part of its duties
dari tugas dan tanggung jawabnya. Rinciannya diuraikan and responsibilities. The details are outlined in the
dalam tabel di bawah ini. following table.
Program Kerja Pelaksanaan Tugas
Work Program Duty Implementation
Penyelenggaraan RUPS RUPS Tahunan telah diselenggarakan sebanyak 1 (satu) kali
Implementation of GMS Annual GMS has been held once
Paparan Publik Dilaksanakan sebanyak 1 (satu) kali
Public Expose Held once
Penyelenggaraan Rapat
Umum Pemegang
Obligasi (RUPO) RUPO telah dilaksanakan sebanyak 1 (satu) kali
Implementation of GMS has been held once
Bondholders' General
Meeting (GMS)
• Chandra Asri Group Pertahankan Skor Carbon Disclosure Project (CDP) Seiring Pertumbuhan
Bisnis Berkelanjutan;
• Peluncuran Riset Evaluasi Gelaran Aspal Plastik Solusi Kelola Sampah dari Chandra Asri Group
Untuk Infrastruktur Berkelanjutan;
• Chandra Asri Group dan Danamon Tandatangani Term Loan Rp2 Triliun untuk Mendukung
Ekspansi Bisnis Infrastruktur;
• Chandra Asri Group Distribusikan Bantuan Perahu Operasional untuk Penanggulangan
Bencana kepada Pemerintah Provinsi DKI Jakarta;
• Chandra Asri Group Bangun Pabrik CA-EDC, Ciptakan 3.250 Lapangan Kerja Baru;
• Chandra Asri Group dan Glencore Rampungkan Proses Akuisisi Kepemilikan Shell di
Singapore Energy and Chemicals Park;
• Chandra Asri Group dan ECGO Suntikkan Modal Tambahan ke CDI;
• Chandra Asri Group Kontribusi dalam Ketahanan Nasional dengan Mendukung Pelatihan
Komponen Cadangan Bersama Kementerian Pertahanan RI;
• Danantara Indonesia, Indonesia Investment Authority, dan Chandra Asri Group Jalin Kemitraan
untuk Mendorong Industri Kimia dan Pertumbuhan Ekonomi;
• Chandra Asri Raih Penyesuaian Margin Pinjaman Terkait Keberlanjutan Melalui Pencapaian
Kinerja ESG;
• Chandra Asri Group Dorong Efisiensi dan Ciptakan Lapangan Kerja Baru Melalui Layanan
Shared Service Center (SSC);
Siaran Pers • Chandra Asri Group dan Kemhan RI Resmi Memulai Program Latsarmil Komcad 2025: Dukung
Press Release Pembentukan Generasi Tangguh untuk Ketahanan Nasional;
• Chandra Asri Group Raih Penghargaan Industri Hijau 2025 Kategori Transformasi Menuju
Industri Hijau;
• Menuju Kemandirian Industri Kimia, Pembangunan Pabrik Chlor Alkali dan Ethylene Dichloride
Milik Chandra Asri Group Capai 33%;
• Chandra Asri Group Akan Akuisisi Jaringan SPBU Esso Milik ExxonMobil di Singapura;
• Chandra Asri Group Perkuat Fondasi Pertumbuhan Melalui Graduate Development Program
(GDP) untuk Talenta Muda Unggul;
• KKR Menyediakan Solusi Pembiayaan Khusus Senilai US$750 Juta untuk Chandra Asri Group;
dan
• Inovasi Efisiensi Energi Antarkan Chandra Asri Group Raih Penghargaan Efisiensi Energi
Nasional 2025.
• Chandra Asri Group Maintains Carbon Disclosure Project (CDP) Score as Sustainable
Business Growth;
• Launch of Evaluation Research on Plastic Asphalt, Chandra Asri Group's Waste Management
Solution for Sustainable Infrastructure;
• Chandra Asri Group and Danamon Sign Rp2 Trillion Term Loan to Support Infrastructure
Business Expansion;
• Chandra Asri Group Distributes Operational Boats for Disaster Management to the Jakarta
Provincial Government;
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Program Kerja Pelaksanaan Tugas
Work Program Duty Implementation
• Chandra Asri Group Builds CA-EDC Factory, Creating 3,250 New Jobs;
• Chandra Asri Group and Glencore Complete Acquisition of Shell's Ownership in Singapore
Energy and Chemicals Park;
• Chandra Asri Group and ECGO Injecting Additional Capital into CDI;
• Chandra Asri Group Contributes to National Resilience by Supporting Reserve Component
Training with the Indonesian Ministry of Defense;
• Danantara Indonesia, the Indonesia Investment Authority, and Chandra Asri Group Establish
Partnership to Boost the Chemical Industry and Economic Growth;
• Chandra Asri Achieves Sustainability-Related Loan Margin Adjustment Through ESG
Performance Achievements;
• Chandra Asri Group Drives Efficiency and Creates New Jobs Through Shared Service Center
(SSC) Services;
• Chandra Asri Group and the Indonesian Ministry of Defense Officially Commence the
2025 Latsarmil Komcad Program: Supporting the Formation of a Resilient Generation for
National Resilience;
• Chandra Asri Group Wins the 2025 Green Industry Award in the Transformation Towards Green
Industry Category;
• Towards Chemical Industry Independence, Chandra Asri Group's Chlor Alkali and Ethylene
Dichloride Plant Construction Reaches 33%;
• Chandra Asri Group to Acquire ExxonMobil's Esso Gas Station Network in Singapore;
• Chandra Asri Group Strengthens Growth Foundations Through the Graduate Development
Program (GDP) for Young Talent Excellence; and
• KKR Provides US$750 Million in Special Financing Solutions for Chandra Asri Group Energy
Efficiency Innovation Leads Chandra Asri Group to the 2025 National Energy Efficiency Award.
REALISASI PENGEMBANGAN REALIZATION OF COMPETENCY
KOMPETENSI DEVELOPMENT
Pengembangan kompetensi tim dalam Sekretaris Team competency development in Corporate
Perusahaan tidak hanya dilakukan dalam bentuk Secretary does not include training only but also
pelatihan, tetapi juga pertemuan dengan para meetings with stakeholders, particularly regulators, in a
pemangku kepentingan, terutama regulator dalam socialization activity. This is highly useful to gain insight
kegiatan sosialisasi. Hal itu sangat bermanfaat untuk and subsequently to support the implementation
menambah wawasan, sehingga dapat mendukung of duties.
pelaksanaan tugas.
Rincian pelaksanaan pengembangan kompetensi Details of the implementation of competency
diuraikan dalam tabel di bawah ini: development are described in the following table:
Kegiatan Tanggal Nama Kehadiran Tempat
No
Activity Date Participants Venue
Undangan Sosialisasi Regulasi dan Sistem
• Mira Susanti
Pelaporan Perubahan Kepemilikan Saham 19 Desember 2025
1 • Tasya Maidy Webinar
Invitation to Disseminate Regulations and the 19 December 2025
Filantika
Share Ownership Change Reporting System
Undangan Sosialisasi Peraturan dan
• Mira Susanti
Penggunanaan Sistem AksesKSEI 19 Desember 2025
2 • Tasya Maidy Webinar
Invitation to Socialize Regulations and the 19 December 2025
Filantika
Use of the AksesKSEI System
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Tata Kelola Perusahaan | Corporate Governance
Informasi Pembelian Kembali (Buy Back) Saham
Share Buyback Information
Pada tahun 2025, Chandra Asri Group melakukan In 2025, Chandra Asri Group conducted a share
pembelian kembali (buy back) saham selama 1 (satu) buyback over a period of 1 (one) month. Its
bulan. Pelaksanaannya telah memenuhi peraturan implementation complied with applicable laws and
perundang-undangan yang berlaku, antara lain regulations, including Financial Services Authority
Surat Edaran Otoritas Jasa Keuangan (OJK) No. (OJK) Circular Letter No. S-102/D.04/2025 regarding
S-102/D.04/2025 tentang Kebijakan Pelaksanaan the Policy on Share Buybacks by Public Companies
Pembelian Kembali Saham yang Dikeluarkan oleh under Significantly Fluctuating Market Conditions.
Perusahaan Terbuka dalam Kondisi Pasar yang
Berfluktuasi secara Signifikan.
Seluruh pelaksanaannya telah dilaporkan kepada All activities have been duly reported to the relevant
otoritas terkait, seperti PT Bursa Efek Indonesia authorities, including the Indonesia Stock Exchange
maupun Otoritas Jasa Keuangan. Rincian pelaksanaan and the Financial Services Authority. The details of the
disampaikan melalui tabel di bawah ini. implementation are presented in the table below.
Pelaksanaan Buy Back Saham Tahun 2025
Implementation of Share Buyback in 2025
Periode Pembelian Jumlah Saham Nilai Pembelian (US$ ribu)
Purchase Period Number of Shares Purchase Value (US$ thousand)
24 Maret-23 April 2025
7.639.000 3.233
24 March-23 April 2025
Unit Audit Internal
Internal Audit Unit
Pembentukan Unit Audit Internal mengacu pada The establishment of the Internal Audit Unit is based
Peraturan Otoritas Jasa Keuangan (OJK) No. 56/ on Financial Services Authority (OJK) Regulation No.
POJK.04/2015 tentang Pembentukan dan Pedoman 56/POJK.04/2015 concerning the Establishment and
Penyusunan Piagam Unit Audit Internal. Dalam regulasi Guidelines for the Preparation of the Internal Audit
tersebut dinyatakan bahwa Unit Audit Internal adalah Unit Charter. This regulation states that the Internal
unit kerja Perseroan yang menjalankan fungsi audit Audit Unit is the Company's work unit that carries
internal. Sedangkan audit internal merupakan kegiatan out the internal audit function. Internal audit is an
pemberian keyakinan dan konsultasi yang bersifat independent and objective assurance and consultation
independen dan objektif, dengan tujuan meningkatkan activity aimed at increasing value and improving the
nilai dan memperbaiki operasional Perseroan. Company's operations.
Fungsi audit internal dilakukan melalui kegiatan The internal audit function is carried out through
assurance dan konsultasi pada setiap kegiatan assurance and consultation activities in all operational
operasional dan bisnis. Hal itu bertujuan untuk and business activities. This aims to assess the
menilai kecukupan efektivitas pengendalian internal, adequacy and effectiveness of internal controls, risk
manajemen risiko, dan proses tata kelola perusahaan. management, and corporate governance processes.
PEDOMAN KERJA WORK GUIDELINES
Piagam Internal Audit Chandra Asri Group ditetapkan Chandra Asri Group Internal Audit Charter was
pada 29 April 2016 oleh Direksi setelah mendapat established on 29 April 2016, by the Board of
persetujuan dari Dewan Komisaris. Piagam tersebut Directors after obtaining approval from the Board
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dibuat mengacu pada Surat Keputusan Ketua Badan of Commissioners. The charter was prepared in
Pengawas Pasar Modal dan Lembaga Keuangan No. accordance with the Decree of the Chairman of the
Kep-496/BL/2008 tanggal 28 November 2008 serta Capital Market and Financial Institutions Supervisory
Peraturan No. IX.I.7 yang secara substansi masih Agency No. Kep-496/BL/2008 dated 28 November
memiliki kesesuaian dengan Keputusan Ketua Dewan 2008, and Regulation No. IX.I.7, which substantially
Komisioner Otoritas Jasa Keuangan Peraturan No. 56/ aligns with the Decree of the Chairman of the Board
POJK.04/2015 tentang Pembentukan dan Pedoman of Commissioners of the Financial Services Authority,
Penyusunan Piagam Audit Internal. Regulation No. 56/POJK.04/2015 concerning the
Establishment and Guidelines for the Preparation of
an Internal Audit Charter.
Piagam Audit Internal memuat tentang: The Internal Audit Charter contains:
1. Struktur dan Kedudukan Unit Audit Internal; 1. Internal Audit Unit Structure and Position;
2. Persyaratan sebagai Auditor Internal; 2. Requirements as an Internal Auditor;
3. Ruang Lingkup; 3. Scope of Work;
4. Pelaporan; 4. Reporting;
5. Kewenangan; 5. Authorities;
6. Tanggung Jawab; 6. Responsibilities;
7. Independensi dan Objektivitas; 7. Independence and Objectivity;
8. Kode Etik; serta 8. Code of Conduct; and
9. Hubungan dengan Auditor Eksternal. 9. Relationship with External Auditors.
KODE ETIK AUDITOR CODE OF CONDUCT OF THE AUDITOR
Berdasarkan Piagam Audit Internal, Unit Audit Internal According to the Internal Audit Charter, the Internal
wajib menjalankan Kode Etik Auditor yang meliputi. Audit Unit shall adhere to the Auditor’s Code of
Conduct, which includes:
Kode Etik Uraian
No
Code of Conduct Description
• Melakukan pekerjaan dengan jujur, rajin, dan bertanggung jawab.
• Mematuhi hukum/undang-undang dan menyajikan hasil audit sesuai dengan
hukum/undang-undang dan standar profesi yang berlaku.
• Tidak boleh terlibat dalam kegiatan ilegal atau terlibat dalam kegiatan yang
merendahkan profesi Auditor Internal atau Perseroan.
• Senantiasa mengikuti dan mematuhi kode etik Perseroan.
Integritas
1
Integrity
• Performing the work in an honest, diligent, and responsible manner.
• Comply with laws/regulations and present audit results in accordance with the
prevailing laws/regulations and professional standards.
• Not engage in any illegal activities or become involved in activities that are
disgraceful to the Internal Auditor profession or the Company.
• Always adhere to and comply with the Company’s code of conduct.
• Tidak boleh berpartisipasi dalam kegiatan apa pun atau memiliki hubungan apa
pun yang dapat mempengaruhi hasil audit menjadi bias. Partisipasi yang dimaksud
termasuk aktivitas atau hubungan yang dapat menyebabkan konflik kepentingan
dengan Perseroan.
• Tidak boleh menerima hadiah dalam bentuk apa pun dan dari siapa pun yang dapat
mempengaruhi atau menimbulkan dugaan akan mempengaruhi pertimbangan
profesional personil Unit Audit Internal.
• Mengungkapkan seluruh fakta penting yang diketahui, yang apabila tidak
Objektivitas
2 diungkapkan, akan mengubah kesimpulan audit yang dilaporkan ke manajemen.
Objectivity
• Not participate in any activities or have any relationships that may influence or
impair the audit results. The participation includes activities or relationships that
may lead to conflicts of interest with the Company.
• Not accept any kind of reward from anyone which could impair, or be presumed to
impair the professional judgment of the Internal Audit Unit personnel.
• Disclose all material facts that have been known, which if not disclosed, will change
the audit conclusions that are reported to the management.
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Tata Kelola Perusahaan | Corporate Governance
Kode Etik Uraian
No
Code of Conduct Description
• Selalu berhati-hati dalam menggunakan dan menjaga kerahasiaan informasi yang
diperoleh selama penugasan audit, kecuali jika diminta/disyaratkan oleh peraturan
perundangan atau keputusan pengadilan.
• Tidak boleh menggunakan informasi untuk kepentingan pribadi atau hal-hal yang
berlawanan dengan hukum atau tidak sesuai dengan kode etik Perseroan.
Kerahasiaan
3
Confidentiality
• Always being prudent when utilizing and maintaining the confidentiality of
information obtained during audit assignments, unless requested/required under
the laws or court verdicts.
• Not using the information for personal interests or any matters that may violate the
law or is not in accordance with the Company’s code of conduct.
• Hanya dapat terlibat dalam penugasan di mana personel Unit Audit Internal memiliki
pengetahuan, keterampilan, dan pengalaman yang memadai dan sesuai dengan
bidang penugasan tersebut.
• Melaksanakan tiap penugasan audit sesuai dengan Standar Internasional untuk
Praktik Profesional Audit Internal.
Kompetensi • Terus menerus meningkatkan keahlian, efektivitas, dan kualitas pekerjaan.
4
Competence
• Shall engage in assignments only where Internal Audit Unit personnel possess the
relevant knowledge, skills, and adequate experience in the field of the assignment.
• Conduct every audit assignment in accordance with the International Standards for
the Professional Practice of Internal Auditing.
• Continuously develop his/her skills, effectiveness, and quality of work.
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Unit Audit Internal memiliki tugas dan tanggung jawab The Internal Audit Unit’s duties and responsibilities are
sebagai berikut: as follows:
1. Menyusun dan melaksanakan rencana audit yang 1. Developing and implementing the approved
telah disetujui; audit plan;
2. Menguji dan mengevaluasi pelaksanaan pengendalian 2. Examine and evaluate internal controls and risk
internal dan manajemen risiko sesuai dengan management implementation according to
kebijakan Perseroan; Company policies;
3. Melakukan audit dan penilaian atas efisiensi 3. Conduct an audit and assessment on the efficiency
dan efektivitas di bidang keuangan, akuntansi, and effectiveness of finance, accounting, operations,
operasional, sumber daya manusia, pemasaran, human resources, marketing, information technology,
teknologi informasi, serta pemeriksaan khusus, and special audits as necessary;
bila diperlukan;
4. Memberikan saran perbaikan dan informasi yang 4. Provide recommendations for improvement and
objektif atas semua kegiatan yang diaudit pada objective information on all activities that are
semua tingkat manajemen; audited at all management levels;
5. Membuat laporan hasil audit dan menyampaikannya 5. Prepare and submit the audit results report to the
kepada Presiden Direktur dan Dewan Komisaris President Director, and Board of Commissioners
melalui Komite Audit; through the Audit Committee;
6. Memantau, menganalisis, dan melaporkan 6. Follow-up on audit recommendations by monitoring,
pelaksanaan tindak lanjut perbaikan yang telah analyzing, and reporting on their implementation;
disarankan sebagai tindak lanjut proses audit;
7. Bekerja sama dengan Komite Audit; 7. Cooperate with the Audit Committee;
8. Menyusun program untuk mengevaluasi mutu 8. Prepare a program to evaluate the quality of the
kegiatan audit internal yang dilakukan. internal audit activities.
STRUKTUR DAN KEDUDUKAN AUDIT STRUCTURE AND POSITION OF INTERNAL
INTERNAL AUDIT
Unit Audit Internal dipimpin oleh Kepala Unit The Internal Audit Unit is led by the Chief of the Internal
Audit Internal yang dalam menjalankan fungsinya, Audit Unit, who, in carrying out its functions, coordinates
berkoordinasi dengan Komite Audit. Pelaksanaan tugas with the Audit Committee. The implementation of the
dan tanggung jawab Unit Audit Internal dilakukan oleh 2 duties and responsibilities of the Internal Audit Unit is
(dua) tim audit sebagai berikut: carried out by the following 2 (two) audit teams:
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1. Tim Manufacturing (MFG) 1. Manufacturing Team (MFG)
Tim yang melaksanakan audit atas aktivitas atau A team that performs audits on business activities
proses bisnis yang terkait langsung dengan proses or processes that are directly related to the
produksi Perseroan. Company’s production activities.
2. Tim Non-Manufacturing (NMFG) 2. Non-Manufacturing Team (NMFG)
Tim yang melakukan audit atas aktivitas atau proses A team that performs audits on business activities
bisnis yang tidak terkait langsung dengan proses or processes that are not directly related to the
produksi Perseroan. Company’s production process.
Kedua tim tersebut dipimpin oleh seorang Ketua Both teams are led by a Team Leader (Internal
Tim (Internal Audit Head) dan memiliki anggota Audit Head) and have members who are internal
yang bertindak sebagai auditor internal. Hasil auditors. Results of the accountability report on duty
pertanggungjawaban dari pelaksanaan tugas implementation are reported directly by the Team
dilaporkan langsung Ketua Tim kepada Kepala Unit Leader to the Company’s Chief of Internal Audit Unit.
Audit Internal Perseroan.
Presiden Direktur
President Director
Komite Audit
Audit Committee
Chief
Internal Audit
Internal Audit Head Internal Audit Head
Manufacturing Non-Manufacturing
PIHAK YANG MENGANGKAT DAN APPOINTMENT AND DISMISSAL PARTY
MEMBERHENTIKAN
Pengangkatan serta pemberhentian Kepala Unit Audit The appointment and dismissal of the Head of the
Internal dilakukan oleh Presiden Direktur, setelah Internal Audit Unit is carried out by the President
meminta persetujuan Dewan Komisaris. Kebijakan ini Director, after obtaining approval from the Board of
sesuai dengan struktur Unit Audit Internal yang berada Commissioners. This policy is in accordance with the
langsung di bawah Presiden Direktur Perseroan. structure of the Internal Audit Unit, which is directly
under the Company's President Director.
KOMPOSISI UNIT AUDIT INTERNAL COMPOSITION OF THE INTERNAL AUDIT UNIT
Unit Audit Internal Perseroan sampai dengan akhir tahun As of the end of 2025, the Company's Internal Audit
2025 berjumlah 11 (sebelas) orang dengan rincian: Unit comprised 11 (eleven) members, as follows:
Jabatan/Fungsi Jumlah (orang)
Position/Function Number (people)
Chief Internal Audit 1 (satu | one)
Internal Audit Head - MFG 1 (satu | one)
Internal Audit Head - NMFG 1 (satu | one)
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Tata Kelola Perusahaan | Corporate Governance
Jabatan/Fungsi Jumlah (orang)
Position/Function Number (people)
Senior Auditor 3 (tiga | three)
Auditor 5 (lima | five)
Total 11 (sebelas | eleven)
PROFIL KEPALA UNIT AUDIT INTERNAL PROFILE OF THE CHIEF OF THE INTERNAL
AUDIT UNIT
TAUFIQ MUHAMMAD
Kepala Unit Audit Internal
Chief of Internal Audit Unit
Kewarganegaraan Indonesia
Nationality Indonesian
Usia 54 tahun
Age 54 years old
Domisili Jakarta
Domicile Jakarta
Surat Keputusan Direksi No. HR/SKMP-14-076 tentang Pengangkatan Kepala Unit Audit
Dasar Pengangkatan Internal tanggal 4 Agustus 2014.
Basis of Appointment Board of Directors’ Decree No. HR/SKMP-14-076 on the appointment of the Chief of the
Internal Audit Unit dated 4 August 2014.
• Sarjana Ekonomi bidang Akuntansi dari Fakultas Ekonomi Universitas Indonesia (1995);
• Chartered Accountant dari Ikatan Akuntan Indonesia (IAI) (1995);
• Certified Public Accountant dari Ikatan Akuntan Publik Indonesia (IAPI) (2006); dan
• Certified Audit Committee Practice dari Ikatan Komite Audit Indonesia (IKAI) (2025).
Riwayat Pendidikan • Bachelor of Economics in Accounting from the Faculty of Economics, University of
Educational Background Indonesia (1995);
• Chartered Accountant from the Institute of Indonesia Chartered Accountants (1995);
• Certified Public Accountant from the Indonesian Institute of Certified Public
Accountants (IAPI) (2006); and
• Certified Audit Committee Practice from Indonesian Institute of Audit Committee
(IKAI) (2025).
• Chief Internal Audit PT Aetra Air Jakarta (2010-2014);
• Manager Audit KAP Tanudiredja, Wibisana & Rekan (PricewaterhouseCoopers)
(2004-2010); dan
• Auditor KAP Prasetio, Sarwoko & Sandjaja (Ernst & Young) (1996-2004).
Riwayat Pekerjaan
Work Experience
• Chief Internal Audit of PT Aetra Air Jakarta (2010-2014);
• Audit Manager of KAP Tanudiredja, Wibisana & Rekan (PricewaterhouseCoopers)
(2004-2010); and
• Auditor of KAP Prasetio, Sarwoko & Sandjaja (Ernst & Young) (1996-2004).
Rangkap Jabatan Tidak memiliki rangkap jabatan.
Concurrent Positions No concurrent positions.
• Ikatan Akuntan Indonesia;
• Ikatan Akuntan Publik Indonesia;
• The Institute of Internal Auditors Indonesia; dan
• Ikatan Komite Audit Indonesia.
Keanggotaan
Membership
• Institute of Indonesian Chartered Accountants;
• Indonesian Institute of Certified Public Accountants;
• The Institute of Internal Auditors Indonesia; and
• Indonesian Institute of Audit Committee.
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KUALIFIKASI/SERTIFIKASI PROFESI QUALIFICATION/PROFESSIONAL
CERTIFICATION
Untuk memastikan pengendalian internal berjalan secara Every member of the Internal Audit Unit obtains
optimal serta menghasilkan temuan audit yang dapat auditing profession education and certification to
diandalkan, setiap personel Unit Audit Internal memperoleh ensure that internal control runs optimally and produce
pendidikan dan sertifikasi profesi audit. Beberapa reliable audit findings. Some of the education and
pendidikan dan sertifikasi yang diikuti adalah sebagai berikut: certifications are as follows:
Sertifikat Profesional Jumlah Personal Jabatan
Professional Certification Number of Personnel Position
Chartered Accountant 1 (satu | one) Chief Internal Audit
Certified Public Accountant 1 (satu | one) Chief Internal Audit
Internal Audit Head Manufacturing & Non-
Qualified Internal Auditor 2 (dua | two)
Manufacturing
Certified Audit Committee Practice 1 (satu | one) Chief Internal Audit
PROGRAM KERJA DAN PELAKSANAAN WORK PROGRAM AND DUTY
TUGAS IMPLEMENTATION
Program Kerja Pelaksanaan
No.
Work Program Implementation
Audit atas Implementasi Process Safety Management Januari-April 2025
1.
Audit of Process Safety Management Implementation January-April 2025
Audit atas Siklus Pengadaan hingga Proses Pembayaran di Anak Perusahaan Januari-Maret 2025
2.
Audit of the Procurement Cycle to Payment Process in Subsidiaries January-March 2025
Audit atas Departemen Safety Operation Mei-Agustus 2025
3.
Audit of Safety Operation Department May-August 2025
Audit atas Implementasi Business Continuity Plan terkait SHE Risks Mei-Juli 2025
4.
Audit of Business Continuity Plan Implementation related to SHE Risks May-July 2025
Audit atas Departemen Environment, Sustainability, & Governance April-Juni 2025
5.
Audit of the Department of Environment, Sustainability, & Governance April-June 2025
Kajian atas Aktivitas Pengadaan di Anak Perusahaan Juli-September 2025
6.
Review of Procurement Activities in Subsidiaries July-September 2025
Audit atas Departemen Health, Safety & Environment di Anak Perusahaan September-Desember 2025
7.
Audit of Health, Safety & Environment Department in Subsidiary September-December 2025
Audit atas Aktivitas Produksi di Anak Perusahaan September-Desember 2025
8.
Audit of Production Activities in Subsidiaries September-December 2025
Audit atas Implementasi Business Continuity Plan terkait Aplikasi SAP September-Desember 2025
9.
Audit of Business Continuity Plan Implementation related to SAP Applications September-December 2025
Audit atas Departmen Permit & License September-Desember 2025
10.
Audit of the Department of Permit & License September-December 2025
RAPAT UNIT AUDIT INTERNAL INTERNAL AUDIT UNIT MEETINGS
Kebijakan Policy
Unit Audit Internal mengadakan rapat koordinasi The Internal Audit Unit holds internal coordination
internal minimal 1 (satu) kali dalam seminggu untuk meetings at least once a week to discuss the progress
membahas progres pekerjaan audit yang tengah of ongoing audit work. In addition, the Internal Audit
berjalan. Selain itu, Unit Audit Internal juga mengadakan Unit also meets with the Audit Committee at least once
rapat dengan Komite Audit minimal sekali dalam 4 every 4 (four) months to communicate audit findings,
(empat) bulan untuk mengomunikasikan temuan hasil after completing audit assignments in accordance with
266 From Transformational Growth to Enduring Strength
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Tata Kelola Perusahaan | Corporate Governance
audit, setelah menjalankan penugasan audit sesuai the audit plan previously approved by the President
rencana audit yang telah disetujui sebelumnya oleh Director and the Audit Committee.
Presiden Direktur dan Komite Audit.
Frekuensi Rapat Meeting Frequency
Sepanjang tahun 2025, Unit Audit Internal melaksanakan Throughout 2025, the Internal Audit Unit held 4 (four)
rapat sebanyak 4 (empat) kali. Rincian kehadirannya meetings. Attendance details are outlined in the
diuraikan dalam tabel di bawah ini: table below:
Rapat dengan
Meeting with
Direksi Dewan Komisaris Komite Audit
Board of Directors Board of Commissioners Audit Committee
Jumlah Rapat
1 - 3
Total Meeting
REALISASI PENGEMBANGAN REALIZATION OF COMPETENCY
KOMPETENSI DEVELOPMENT
Waktu dan Tempat
Nama Peserta Jenis/Tema Pelatihan Penyelenggaraan Penyelenggara
No.
Name of Participants Type/Theme of Training Time and Location of Organizer
Implementation
Ikatan Komite Audit
Certification of Audit Webinar, 4-6 Februari 2025 Indonesia
1. Taufiq Muhammad
Committee Practices Webinar, 4-6 February 2025 Indonesian Institute of
Audit Committee
Internal Audit Strategy Webinar, 13 Februari 2025
2. Taufiq Muhammad Wolters Kluwer
Development Webinar, 13 February 2025
Internal Quality Webinar, 25 Maret 2025
3. Fauzi Satria Nugraha Wolters Kluwer
Assessment Webinar, 25 March 2025
Audit Investigasi Cilegon, 11-12 April 2025 Revolution Mind
4. Tim Internal Audit
Investigation Audit Cilegon, 11-12 April 2025 Indonesia
Setyo Nugroho, Heri Risk Management Based on Cilegon, 16-17 April 2025
5. Sucofindo
Palona ISO 31000:2018 Cilegon, 16-17 April 2025
Business Continuity
Setyo Nugroho, Heri Cilegon, 21-22 April 2025
6. Systems based on ISO Sucofindo
Palona Cilegon, 21-22 April 2025
22301:2019
Fundamentals of Cyber Jakarta, 2-3 Juli 2025
7. Fauzi Satria Nugraha IIA Indonesia
Security Audit Jakarta, 2-3 July 2025
Jakarta, 12-13 November
Analyzing and Improving 2025
8. Josica Fiona IIA Indonesia
Business Process Jakarta, 12-13 November
2025
Jakarta, 26-27 November
COSO-based Internal 2025
9. Annisa Rahma IIA Indonesia
Auditing Jakarta, 26-27 November
2025
Bandung, 3-4 Desember
Workshop Quality 2025
10. Fauzi Satria Nugraha IIA Indonesia
Assurance Bandung, 3-4 December
2025
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Akuntan Publik
Public Accountant
KEBIJAKAN POLICY
Dewan Komisaris Perseroan terlibat dalam menentukan The Company's Board of Commissioners is involved in
auditor eksternal dengan mempertimbangkan masukan determining the external auditor, taking into account
dari Komite Audit, mengajukan kandidat untuk dibahas input from the Audit Committee and submitting
diputuskan oleh Rapat Umum Pemegang Saham. candidates for discussion and decision at the General
Mengingat prosesnya yang berjenjang, Perseroan Meeting of Shareholders. Given the multi-step process,
menjamin bahwa akuntan publik yang ditunjuk the Company guarantees that the appointed public
dapat memberikan keyakinan atas keakuratan dan accountant can provide assurance on the accuracy and
kelengkapan Laporan Keuangan Perseroan sesuai completeness of the Company's Financial Statements
Standar Akuntansi Keuangan (PSAK). Akuntan Publik in accordance with Financial Accounting Standards
harus merupakan pihak eksternal yang independen dan (PSAK). The public accountant must be an independent
telah memenuhi persyaratan untuk melaksanakan audit. external party and have met the requirements to
conduct an audit.
Akuntan Publik 5 Tahun Terakhir
Public Accountant in the Last 5 Years
Kantor Akuntan Periode
Nama Akuntan No. Lisensi
Tahun Publik Penugasan Jasa Lainnya
Name of License
Year Public Accounting Assignment Other Services
Accountant Number
Firm Period
Penerbitan comfort letter &
Kantor Akuntan Publik
Penerbitan kembali laporan keuangan
Liana Ramon Xenia &
untuk aksi korporasi Perseroan.
Rekan Anna Karina 4 tahun
2025 No. AP1766 Issuance of comfort letter &
Liana Ramon Xenia Wijaya 4 years
reissuance of consolidated
& Rekan Public
financial statements for corporate
Accounting Firm
action purposes.
Penerbitan comfort letter &
Kantor Akuntan Publik
Penerbitan kembali laporan keuangan
Liana Ramon Xenia &
untuk aksi korporasi Perseroan.
Rekan Anna Karina 4 tahun
2024 No. AP1766 Issuance of comfort letter &
Liana Ramon Xenia Wijaya 4 years
reissuance of consolidated
& Rekan Public
financial statements for corporate
Accounting Firm
action purposes.
Kantor Akuntan Publik
Imelda & Rekan Anna Karina 3 tahun Tidak ada
2023 No. AP1766
Imelda & Rekan Public Wijaya 3 years None
Accounting Firm
Kantor Akuntan Publik
Imelda & Rekan Anna Karina 3 tahun Tidak ada
2022 No. AP1766
Imelda & Rekan Public Wijaya 3 years None
Accounting Firm
Kantor Akuntan Publik
Imelda & Rekan No. 5 tahun Tidak ada
2021 Alvin Ismanto
Imelda & Rekan Public AP0556 5 years None
Accounting Firm
Total biaya audit yang dikeluarkan oleh Perseroan The total audit fee incurred by the Company for
untuk jasa audit yang dilakukan oleh Kantor Akuntan audit services performed by the Public Accounting
Publik (KAP) Liana Ramon Xenia & Rekan sebesar Firm (KAP) Liana Ramon Xenia & Rekan amounted to
Rp38.645.000.000. Selain itu, Perseroan juga Rp38,645,000,000. In addition, the Company also
menggunakan jasa dari afiliasi KAP tersebut untuk used the services of an affiliate of the KAP for assurance
jasa asurans (assurance service) atas aksi korporasi services on the Company's corporate actions at a cost
Perseroan dengan biaya sebesar Rp5.843.000.000. of Rp5,843,000,000.
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Tata Kelola Perusahaan | Corporate Governance
Sistem Pengendalian Internal
Internal Control System
Sistem Pengendalian Internal (SPI) di lingkungan The Internal Control System (ISC) within Chandra Asri
Chandra Asri Group bertujuan mengamankan investasi Group aims to safeguard the Company's investments
dan aset Perseroan serta menjaga pencapaian kinerja and assets and effectively maintain good performance.
yang baik secara efektif. Pengendalian internal juga Internal controls are also established to enhance the
dibangun untuk meningkatkan fungsi pengendalian integrated control function across all elements and
yang terintegrasi (integrated control system) di entities of the Company. These efforts are necessary
antara seluruh elemen dan entitas Perseroan. Upaya to ensure that operational activities are carried out
tersebut diperlukan guna memastikan bahwa kegiatan properly. Furthermore, ISC can increase added
operasional sudah dijalankan dengan baik. Selain value through the effective implementation of risk
itu, SPI dapat meningkatkan nilai tambah melalui management and GCG principles.
efektivitas pelaksanaan manajemen risiko dan
prinsip-prinsip GCG.
IMPLEMENTASI PENGENDALIAN INTERNAL INTERNAL CONTROL IMPLEMENTATION
Penerapan sistem pengendalian internal merujuk pada The implementation of the internal control system
standar yang diberlakukan secara internasional, yaitu refers to internationally accepted standards, namely
yang berbasis Committee of Sponsoring Organizations those based on the Committee of Sponsoring
of the Treadway Commission (COSO). Sistem Organizations of the Treadway Commission (COSO).
pengendalian tersebut dalam bentuk pengendalian This control system encompasses environmental, risk,
lingkungan, risiko, keuangan, operasional, serta financial, operational controls, and compliance with
kepatuhan terhadap peraturan perundang-undangan applicable laws and regulations.
yang berlaku.
Uraian keterkaitan dengan COSO mencakup: The description of the relationship with COSO includes:
Rincian Pengendalian Internal
Details of Internal Control
Tema Uraian
Theme Description
Pengendalian internal didasari nilai-nilai dalam Kode Etik yang dijalankan oleh seluruh
karyawan, termasuk pejabat dan pengurus Perseroan, tanpa terkecuali, yang didukung
dengan penjabaran fungsi dan tugas yang jelas bagi masing-masing karyawan Perseroan.
Implementasi Kode Etik sebagai budaya perusahaan ini ditujukan untuk membangun pola
kepemimpinan dan memperkuat sinergi organisasi, serta meningkatkan sustainability
competitive growth berdasarkan nilai-nilai yang telah dirumuskan.
Internal control is based on the values outlined in the Code of Conduct and is consistently
implemented by all employees, including the Company’s officials and executives, without
exception, and is supported by a clear description of each employee’s functions and
duties. The implementation of the Code of Conduct as a corporate culture is intended to
build the leadership pattern, strengthen organizational synergy, and increase sustainability
Lingkungan Pengendalian competitive growth based on the values established.
Control Environment
Perseroan menetapkan, mengawasi, serta menetapkan struktur, jalur pelaporan, wewenang
dan tanggung jawab yang sesuai bagi setiap organ tata kelola guna mencapai tujuan yang
telah ditetapkan.
The Company specifies, supervises, and establishes appropriate structures, reporting
mechanisms, authority, and responsibilities for each governance organ in order to achieve the
set goals.
Perseroan memastikan terselenggaranya koordinasi dan kerja sama yang efektif dengan
pihak internal maupun pihak eksternal.
The Company ensures effective coordination and cooperation with both internal and
external stakeholders.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Tema Uraian
Theme Description
Perseroan mengintegrasikan proses penilaian risiko ke dalam penetapan strategi dan tujuan
usaha. Setiap tujuan strategis, operasional, pelaporan, dan kepatuhan dianalisis dengan
mempertimbangkan risiko internal dan eksternal yang dapat mempengaruhi pencapaiannya.
Perseroan mengidentifikasi, menganalisis, dan memprioritaskan risiko berdasarkan tingkat
kemungkinan dan dampaknya, serta menetapkan langkah mitigasi yang selaras dengan
strategi dan risk appetite Perseroan. Selain itu, Perseroan juga melakukan evaluasi risiko
secara berkala dan menjadi dasar penyesuaian strategi guna memastikan keberlangsungan
usaha dan pencapaian tujuan Perseroan secara berkelanjutan.
Penilaian Risiko
Risk Assessment
The Company integrates the risk assessment process into the determination of business
strategies and objectives. Each strategic, operational, reporting, and compliance objective is
analyzed by considering internal and external risks that could impact its achievement.
The Company identifies, analyzes, and prioritizes risks based on their likelihood and impact,
and establishes mitigation measures aligned with the Company's strategy and risk appetite.
Furthermore, the Company conducts regular risk evaluations and uses these information to
inform strategic adjustments to ensure business continuity and the continued achievement of
the Company's objectives.
Perseroan telah menetapkan sistem pengendalian internal yang sesuai dengan kegiatan
usaha yang dijalankan yang dikembangkan sesuai dengan peraturan dan best practices yang
berlaku di industri yang sejenis.
The Company has established an internal control system in accordance with the implemented
business activities, which are developed according to the prevailing regulations and best
practices in similar industries.
Pengendalian dilaksanakan secara bersama-sama oleh Dewan Komisaris, Direksi, Komite
Audit, dan Unit Audit Internal, dengan melibatkan jajaran manajemen lainnya agar sistem
pengendalian internal dapat berjalan secara komprehensif. Dewan Komisaris bertanggung
jawab melaksanakan fungsi pengawasan terhadap kebijakan dan jalannya pengurusan
Perseroan dengan dibantu oleh Komite Audit. Direksi bertanggung jawab untuk membangun
dan melaksanakan sistem pengendalian internal. Sementara itu, Unit Audit Internal berperan
untuk mengevaluasi secara independen dan objektif terhadap sistem pengendalian internal
yang diterapkan oleh manajemen.
The control is implemented collaboratively by the Board of Commissioners, Board of
Aktivitas Pengendalian Directors, Audit Committee, and Internal Audit Unit, with involvement from other management
Control Activity levels to ensure that the internal control system operates comprehensively. The Board of
Commissioners oversees the implementation of the Company’s policies and management,
with support from the Audit Committee. The Board of Directors is responsible for developing
and implementing the internal control system. Meanwhile, the Internal Audit Unit is
responsible for conducting an independent and objective evaluation of management’s
internal control system.
Salah satu aspek pengendalian internal tersebut termasuk pengendalian atas sistem informasi
dan teknologi yang memadai untuk mencapai tujuan jangka pendek maupun jangka panjang
Perseroan.
One of internal control aspects includes control over adequate information and technology
system to achieve the Company’s short and long-term goals.
Pengendalian internal ini sejalan dan berkontribusi dalam mitigasi risiko yang dijalankan
Perseroan.
This internal control is in line and contributes to risk mitigation that is implemented by
the Company.
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Tata Kelola Perusahaan | Corporate Governance
Tema Uraian
Theme Description
Perseroan memastikan ketersediaan informasi yang relevan, akurat, tepat waktu, dan
andal untuk mendukung efektivitas pengendalian internal. Perseroan mengelola sistem
informasi manajemen terintegrasi yang mendukung identifikasi, pencatatan, pemrosesan,
pelaporan data operasional, keuangan, dan kepatuhan sesuai kebutuhan manajemen
dan pemangku kepentingan. Informasi tersebut dikomunikasikan secara efektif melalui
mekanisme komunikasi internal yang terstruktur serta komunikasi eksternal kepada
pemangku kepentingan, termasuk regulator dan pemegang saham, melalui penyampaian
laporan keuangan dan laporan keberlanjutan, penerapan mekanisme pelaporan pelanggaran
(whistleblowing system), keterbukaan informasi melalui situs resmi Perseroan, serta berbagai
forum komunikasi lain. Perseroan secara berkala mengevaluasi efektivitas sistem informasi
dan komunikasi guna memastikan dukungan yang memadai terhadap pengambilan keputusan
Informasi dan Komunikasi
dan pencapaian tujuan Perseroan.
Information and
The Company ensures the availability of relevant, accurate, timely, and reliable information
Communication
to support the effectiveness of internal controls. The Company maintains an integrated
management information system that supports the identification, recording, processing,
and reporting of operational, financial, and compliance data according to the needs of
management and stakeholders. This information is communicated effectively through
structured internal communication mechanisms and external communication to stakeholders,
including regulators and shareholders, through the submission of financial reports and
sustainability reports, the implementation of a whistleblowing system, information disclosure
through the Company's official website, and various other communication forums. The
Company periodically evaluates the effectiveness of its information and communication
systems to ensure adequate support for decision-making and the achievement of the
Company's objectives.
Implementasi pengendalian internal dievaluasi secara rutin dan menyeluruh untuk memastikan
komponen-komponen pengendalian internal Perseroan telah memadai dan telah berfungsi
dengan baik.
The implementation of internal control is evaluated regularly and thoroughly to ensure the
internal control components have been adequate and have functioned properly.
Unit Audit Internal dapat memberikan rekomendasi kepada manajemen untuk meningkatkan
kehandalannya dan/atau efektivitas pelaksanaannya. Evaluasi juga dapat dilakukan
oleh Komite Audit dengan mempertimbangkan laporan kegiatan Unit Audit Internal dan
pemantauan atas proses audit laporan keuangan oleh auditor eksternal.
The Internal Audit Unit is eligible to provide recommendations to the management to improve
the reliability and/or effectiveness of the implementation. The evaluation can also be carried
Pemantauan out by the Audit Committee, taking into account the Internal Audit Unit activity report and
Monitoring monitoring the financial statements audit conducted by external auditors.
Untuk menjamin independensi dan keakuratannya, kajian atas implementasi pengendalian
internal Perseroan dapat dilakukan oleh eksternal audit. Hasil evaluasi eksternal audit
disampaikan melalui Management Letter kepada Direksi.
To ensure independence and accuracy, a review of the Company’s internal control
implementation can be carried out by an external audit. The result of external audit evaluation
is presented through Management Letter submitted to the Board of Directors.
Seluruh hasil evaluasi dikomunikasikan dengan Dewan Komisaris dan Direksi, serta pihak-
pihak lain yang terkait agar dapat diambil tindakan korektif.
All of the evaluation results shall be communicated with the Board of Commissioners and
Board of Directors, as well as other relevant parties, so that corrective action can be taken.
PENGENDALIAN DI BIDANG OPERASIONAL OPERATIONAL CONTROL
Perseroan telah menetapkan mekanisme pengendalian The Company has established control mechanisms in
di bidang operasional, yang antara lain mencakup: its operational activities, which include:
1. Ketersediaan pedoman terkait dengan proses 1. The availability of business process guidelines that
bisnis, baik dari sisi pembagian tugas, otorisasi, encompass the division of tasks, authorization,
persetujuan, hingga evaluasi; approval, and evaluation;
2. Pemutakhiran secara berkala berkenaan dengan 2. Regular updates to policies, procedures, and other
kebijakan, prosedur, serta pedoman lainnya agar guidelines to ensure alignment with regulatory
selaras dengan perkembangan regulasi dan praktik developments and industry best practices, while
terbaik di industri serta mendokumentasikannya; ensuring proper documentation;
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
3. Manajemen melakukan review terhadap tata kelola 3. Periodic management reviews of risk governance
risiko maupun laporan kinerja operasional guna and operational performance reports to identify
mendeteksi potensi terjadinya penyimpangan potential deviations or weaknesses; and
maupun kelemahan dalam kinerja operasional; dan
4. Perseroan juga menerapkan tata kelola di bidang 4. The implementation of information technology
teknologi informasi untuk mendukung keandalan governance to support operational and
operasional dan produksi. production reliability.
PENGENDALIAN DI BIDANG KEUANGAN FINANCIAL CONTROL
Terkait dengan pengendalian internal di bidang With regard to internal control in the financial sector, the
keuangan, inisiatif yang dijalankan Perseroan, antara Company implemented several initiatives, including:
lain mencakup:
1. Memisahkan fungsi organ dalam organisasi 1. Separation of functions within the Company’s
Perseroan agar tercipta check and balance dalam organizational structure to ensure checks and
penerapan tata kelola perusahaan yang baik; balances in the application of good corporate
governance;
2. Pemutakhiran secara berkala berkenaan dengan 2. Regular updates to policies, procedures, and other
kebijakan, prosedur, serta pedoman lainnya agar guidelines to stay aligned with regulatory changes
selaras dengan perkembangan regulasi dan praktik and industry best practices, along with proper
terbaik di industri serta mendokumentasikannya; documentation; and
dan
3. Perseroan memanfaatkan sistem teknologi 3. The use of information technology systems in
informasi, termasuk di bidang keuangan, dalam financial operations to minimize the risk of errors
rangka menghindari potensi kekeliruan dalam and enhance task execution in the financial sector.
pelaksanaan tugas di bidang keuangan.
PENGENDALIAN DI BIDANG KEPATUHAN COMPLIANCE CONTROL OVER LAWS AND
TERHADAP PERATURAN PERUNDANG- REGULATIONS
UNDANGAN
Perseroan senantiasa memutakhirkan kepatuhan The Company continues to update its compliance with
terhadap regulasi dan peraturan perundang-undangan laws and regulations relevant to its business. In addition
yang relevan dengan bisnis Perseroan. Dalam to regular updates and evaluations, the Company also
pelaksanaannya, selain pemutakhiran dan evaluasi conducts outreach to all organizations within Chandra
secara berkala, Perseroan juga melakukan sosialisasi Asri Group.
kepada seluruh organisasi di lingkungan Chandra
Asri Group.
Upaya untuk meningkatkan kepatuhan Perseroan Efforts to improve the Company's compliance with
terhadap regulasi dan perundang-undangan juga laws and regulations are also carried out by external
dilakukan oleh pihak eksternal, seperti Kantor Akuntan parties, such as Public Accounting Firms (KAP).
Publik (KAP). Di lingkungan internal, pelaksanaan Internally, compliance implementation is directly
kepatuhan juga langsung dikontrol oleh Dewan monitored by the Board of Commissioners and
Komisaris dan Direksi. Selain itu, Komite Audit juga Directors. Furthermore, the Audit Committee reviews
melakukan penelaahan terhadap kepatuhan Perseroan the Company's compliance with laws and regulations,
terhadap hukum dan regulasi, termasuk manajemen including risk management.
risiko.
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TINJAUAN ATAS EFEKTIVITAS SISTEM EVALUATION ON EFFECTIVENESS OF
PENGENDALIAN INTERNAL INTERNAL CONTROL SYSTEM
Perseroan mengevaluasi sistem pengendalian The Company evaluates its internal control system
internal secara berkala setiap tahun. Hal itu dilakukan periodically every year. This is conducted by the
oleh Unit Audit Internal dan Kantor Akuntan Publik Internal Audit Unit and the Public Accounting Firm
(KAP). Hasil evaluasinya selalu dikomunikasikan ke (KAP). The evaluation results are always communicated
pihak manajemen. to management.
Unit Audit Internal bertugas mengomunikasikan hasil The Internal Audit Unit is responsible for communicating
audit atas pengendalian internal, baik pada suatu the audit results of internal controls, both for specific
unit-unit atau aktivitas tertentu, dalam laporan hasil units and activities, in an audit report submitted to the
audit yang disampaikan kepada Presiden Direktur, President Director, relevant Directors, and the Audit
Direktur terkait, dan Komite Audit. Sedangkan KAP Committee. Meanwhile, the Public Accounting Firm
mengomunikasikan hasil evaluasi pengendalian internal (KAP) communicates the results of the Company's
Perseroan melalui penyampaian management letter internal control evaluation through a management
kepada Direksi. letter to the Board of Directors.
Pemantauan pengendalian internal dilakukan Internal control monitoring is conducted on an ongoing
sepanjang waktu melalui tindak lanjut atas hasil basis through follow-up on internal and external audit
audit internal dan eksternal. Komite Audit secara results. The Audit Committee specifically monitors
khusus memonitor tindak lanjut atas hasil audit yang the follow-up on audit results that have a strategic
berdampak strategis terhadap efektivitas sistem impact on the effectiveness of the Company's internal
pengendalian internal Perseroan. control system.
Berdasarkan hasil audit internal yang sudah dilakukan Based on the results of internal audits conducted
selama tahun 2025, Unit Audit Internal menilai bahwa throughout 2025, the Internal Audit Unit assesses
sistem pengendalian internal yang ada sudah memadai that the existing internal control system is adequate
dan cukup efektif. Namun demikian masih diperlukan and effective. However, there are still rooms for
sejumlah perbaikan untuk meningkatkan efektivitas dari improvement to enhance the effectiveness of
sistem pengendalian internal tersebut, yaitu dengan the internal control system, including following
menindaklanjuti masukan baik dari hasil audit internal up on input from both internal and external audits
maupun eksternal yang telah disampaikan sebelumnya. previously submitted.
PERNYATAAN DIREKSI DAN/ATAU DEWAN STATEMENT OF THE BOARD OF DIRECTORS
KOMISARIS ATAS KECUKUPAN SISTEM AND/OR BOARD OF COMMISSIONERS ON
PENGENDALIAN INTERNAL THE ADEQUACY OF THE INTERNAL CONTROL
SYSTEM
Setelah melakukan penelaahan, Direksi meyakini bahwa After conducting the review, the Board of Directors
sistem pengendalian internal yang ada saat ini sudah believes that the current internal control system is
memadai dan cukup efektif. Direksi juga percaya adequate and quite effective. The Board of Directors
bahwa proses perbaikan yang berkesinambungan atas also believes that a continuous process of improving
sistem pengendalian internal tetap diperlukan untuk the internal control system remains necessary to
mengantisipasi perubahan kondisi usaha Perseroan di anticipate changes in the Company's business
masa yang akan datang. conditions in the future.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk Manajemen Risiko Risk Management Tinjauan Umum General Overview Chandra Asri Group mengintegrasikan manajemen Chandra Asri Group integrates risk management into risiko ke dalam kerangka Tata Kelola Perusahaan its Good Corporate Governance (GCG) framework yang Baik (GCG) untuk menjaga Kelangsungan to safeguard business continuity and create long- usaha dan menciptakan nilai jangka panjang. Sejalan term value. Aligned with Financial Services Authority dengan peraturan Otoritas Jasa Keuangan (OJK) (Otoritas Jasa Keuangan/OJK) regulations and dan standar internasional seperti ISO dan COSO, international standards such as ISO and COSO, the Grup menggunakan dua pilar utama: Enterprise Group utilizes two primary pillars: Enterprise Risk Risk Management (ERM) yang sejalan dengan ISO Management (ERM), aligned with ISO 31000:2018 31000:2018 untuk risiko organisasi komprehensif, dan for comprehensive organizational risk, and Business Business Continuity Management (BCM), yang sejalan Continuity Management (BCM), which aligned with dengan ISO 22301:2019 untuk menjaga operasi melalui ISO 22301:2019 to maintain operations through robust Business Continuity Plans (BCP). Strategi terintegrasi Business Continuity Plans (BCP). This integrated ini membangun budaya sadar risiko, meningkatkan strategy fosters a risk-aware culture, enhancing ketahanan terhadap tantangan internal dan eksternal resilience against internal and external challenges serta memastikan pencapaian tujuan strategis while ensuring the sustainable achievement of yang berkelanjutan. strategic objectives. 274 From Transformational Growth to Enduring Strength
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Tata Kelola Perusahaan | Corporate Governance
Tujuan dan Kerangka Kerja Manajemen Risiko
Risk Management Objective and Framework
Tujuan | Objective
Untuk memberikan jaminan bahwa risiko operasional utama diidentifikasi,
dikendalikan, dan dicakup secara proaktif oleh rencana keberlanjutan yang kuat,
sehingga memastikan pabrik tetap aman, tangguh, dan dapat diasuransikan.
To provide assurance that key operational risks are proactively identified,
controlled, and covered by robust continuity plans, ensuring the plant remains
safe, resilient, and insurable
Enterprise Risk Management Business Continuity Management
Manajemen Risiko Perusahaan, Penyelarasan Rencana Tanggap
Manajemen Risiko Operasional, Darurat, Manajemen Krisis, dan
Manajemen Risiko Proyek Investasi Kelangsungan Bisnis
Enterprise Risk Management, Emergency Response, Crisis
Operational Risk Management, Management, and Business Continuity
Investment Project Risk Management Plan Alignment
Budaya Sadar Risiko | Risk Awareness Culture
Kerangka Kerja Manajemen Risiko Risk Management Framework
Pendekatan manajemen risiko Chandra Asri Group The risk management approach of Chandra Asri
bersifat menyeluruh di tingkat perusahaan (enterprise- Group is enterprise-wide, whereby the processes
wide), di mana proses identifikasi, penilaian, mitigasi, of risk identification, assessment, mitigation, and
dan pemantauan risiko terintegrasi dalam perencanaan monitoring are integrated into strategic planning,
strategis, pengambilan keputusan, serta pengendalian decision making, and corporate performance control.
kinerja perusahaan. Implementasi kerangka kerja ini The implementation of this framework refers to
mengacu pada standar internasional (COSO dan ISO) international standards (COSO and ISO) and industry
serta praktik terbaik industri, yang sekaligus menjadi best practices, thereby determining the risk appetite
dasar dalam penetapan risk appetite atas risiko-risiko for identified risks, ensuring consistency, transparency,
yang teridentifikasi, sehingga memastikan konsistensi, and accountability in risk management across all
transparansi, dan akuntabilitas dalam pengelolaan organizational levels.
risiko di seluruh tingkat organisasi.
Upaya tersebut mencakup penyelenggaraan These efforts include regular risk management training
program pelatihan manajemen risiko secara berkala programs for members of the Board of Commissioners
bagi anggota Dewan Komisaris dan Direksi, serta and Board of Directors, as well as targeted training
pelatihan yang ditujukan bagi karyawan di berbagai for employees at various levels of the organization
tingkatan organisasi untuk meningkatkan pemahaman to enhance their understanding of risk management
terhadap prinsip-prinsip manajemen risiko. Selain principles. Furthermore, risk considerations are
itu, pertimbangan risiko juga diintegrasikan ke integrated into the product development process and
dalam proses pengembangan produk serta sistem performance management system.
manajemen kinerja perusahaan.
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Manajemen Risiko Perusahaan (ERM) Enterprise Risk Management (ERM)
Manajemen Risiko Perusahaan (ERM)
Enterprise Risk Management (ERM) Perseroan menerapkan kerangka kerja manajemen risiko
yang komprehensif yang mencakup Manajemen Risiko
Perusahaan (ERM), Manajemen Risiko Operasional (ORM),
dan Manajemen Risiko Proyek.
Risiko Organisasi/Kepatuhan ERM bertujuan untuk meningkatkan nilai dengan
Organization/Compliance Risk mengidentifikasi, menilai, dan mengelola risiko secara
sistematis guna mendukung pencapaian tujuan strategis.
ORM berfokus pada pencegahan dan pengurangan risiko
operasional—seperti ledakan, kebakaran, tumpahan,
kebocoran, dan masalah keandalan—hingga tingkat yang
Risiko Rantai Pasokan | Supply Chain Risk
Risiko Operasional | Operational Risk
dapat diterima (ALARP). Hal itu bertujuan untuk memastikan
Risiko Strategis | Strategic Risk
Risiko Keuangan | Financial Risk
operasi yang aman dan andal.
Risiko Keamanan TI/TO & Data
Reputation & Governance Risk
Risiko Sumber Daya Manusia
Risiko Komunitas, Regulasi,
IT/OT & Data Security Risk
Sementara itu, Manajemen Risiko Proyek memberikan
Community, Regulatory,
Reputasi & Tata Kelola
Human Resource Risk
pandangan bernilai untuk mendukung para pengambil
keputusan dalam mengevaluasi kematangan proyek,
Risiko ESG
ESG Risk
kelayakan, dan kelangsungan investasi secara keseluruhan.
The Company implements a comprehensive risk
management framework encompassing Enterprise Risk
Management (ERM), Operational Risk Management (ORM),
and Project Risk Management.
ERM aims to enhance value by systematically identifying,
assessing, and managing risks to support the achievement
of strategic objectives.
ORM focuses on preventing and minimizing operational
risks—such as explosions, fires, spills, leaks, and reliability
issues—to an acceptable level (ALARP), ensuring safe and
Level Operasi | Operational Level
reliable operations.
Meanwhile, Project Risk Management provides valuable
Manajemen Risiko Operasional (ORM) insights to support decision-makers in evaluating
Operational Risk Management (ORM) project maturity, feasibility, and overall viability of
investment projects.
Manajemen Kelangsungan Bisnis (BCM) Business Continuity Management (BCM)
Kerangka Kerja Manajemen Kelangsungan Bisnis (BCM) Chandra Asri Group’s ISO 22301-aligned Business
Chandra Asri Group yang selaras dengan ISO 22301 Continuity Management (BCM) framework shifts our
mengalihkan fokus kami dari respons darurat yang focus from reactive emergency response to proactive,
reaktif ke ketahanan yang proaktif dan komprehensif. comprehensive resilience. This is supported by a
Hal ini didukung oleh Business Continuity Plan (BCP) structured Business Continuity Plan (BCP) covering
terstruktur yang mencakup tata kelola krisis, protokol crisis governance, communication protocols, resource
komunikasi, pemetaan sumber daya, dan strategi mapping, and recovery strategies, which is continuously
pemulihan, yang terus divalidasi dan ditingkatkan validated and improved through regular socialization
melalui sosialisasi rutin dan latihan berkala untuk and periodic drills to guarantee operational readiness.
menjamin kesiapan operasional.
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Tata Kelola Perusahaan | Corporate Governance
SISTEM MANAJEMEN Dengan mengintegrasikan
TINGKAT PERUSAHAAN KELANGSUNGAN BISNIS Tanggap Darurat, Manajemen
CORPORATE LEVEL BUSINESS CONTINUITY
Krisis, dan Perencanaan
Kelangsungan Usaha ke
MANAGEMENT SYSTEM
dalam kerangka kerja yang
terstruktur, organisasi
Unit Bisnis/ memastikan bahwa
Tingkat Operasional penanganan insiden tidak
Business Unit/ berhenti pada tahap tanggap
Penilaian Risiko & darurat, melainkan berlanjut
Operational Level Analisis Dampak Bisnis hingga pemulihan operasional
Risk Assesment & dan kembalinya kondisi
Business Impact Analysis bisnis ke keadaan normal.
Identifikasi proses bisnis
yang kritis dan dampaknya Pendekatan terstruktur ini
jika terjadi insiden memperkuat ketahanan
Identify critical business Rencana organisasi dan memastikan
process and the impact if Kelangsungan Bisnis bahwa gangguan ditangani
incident happen Business Continuity Plan secara terkendali, tepat
waktu, dan efektif.
By integrating Emergency
Response, Crisis
Menyusun rencana
Manajemen Krisis Management, and Business
untuk menanggapi dan
Crisis Management Continuity Planning into a
memulihkan diri dari
structured framework, the
keadaan darurat/krisis
organization ensures that
Develop the plan for to
incident handling does
response and recover from
not stop at emergency
emergency/crisis
Tanggap response, but continues
Darurat through operational recovery
Emergency and the eventual return to
Tindakan yang harus Reponse normal business conditions.
diambil sebagai This structured approach
tanggapan atas insiden strengthens organizational
tersebut resilience and ensures that
Action to be taken to disruptions are managed
response the Incident in a controlled, timely, and
effective manner.
Struktur Tata Kelola Manajemen Risiko dan Risk Management Governance Structure
Tanggung Jawab and Responsibilities
Manajemen risiko diatur melalui kerangka pengawasan The risk management is governed by a structured
yang terstruktur. Dewan Komisaris memberikan oversight framework. The Board of Commissioners
arahan kebijakan serta melakukan pemantauan secara provides policy direction and periodic monitoring,
berkala, sementara Direksi bertanggung jawab untuk while the Board of Directors is responsible for
mengimplementasikan kebijakan tersebut dalam implementing these policies into strategic operations.
operasional strategis. Risk Management Committee The Risk Management Committee (RMC), a separate
(RMC), sebagai komite tersendiri, mengoordinasikan board committee, coordinates the ERM and BCM
kerangka ERM dan BCM, mengelola risiko-risiko frameworks, manages industry-specific risks and
spesifik industri, serta secara berkala melaporkan profil reports the Company’s risk profile through dedicated
risiko Perseroan melalui forum manajemen yang khusus. management forums regularly.
Pada tingkat operasional, kepemilikan dan The operational level, risk ownership and management
pengelolaan risiko berada pada unit kerja dan fungsi rests with the work units and operational functions that
operasional yang menjalankan aktivitas bisnis sehari- carry out day-to-day business activities. The Enterprise
hari. Tim Enterprise Risk Management melakukan Risk Management team reviews the company's
peninjauan atas eksposur risiko Perseroan setiap risk exposure annually to ensure that corrective
tahun untuk memastikan bahwa rencana tindakan action plans have been implemented, and control
perbaikan telah diimplementasikan serta efektivitas effectiveness has increased to drive continuous
pengendalian terus meningkat guna mendorong improvement. The RMC and senior management meet
perbaikan berkelanjutan. RMC bersama manajemen quarterly to oversee the effective risk management
senior mengadakan pertemuan setiap triwulan untuk implementation and establish criteria standards,
mengawasi efektivitas penerapan manajemen risiko, conducting periodic evaluations and reports to the
menetapkan standar kriteria, serta melakukan evaluasi Board of Commissioners. At the highest level, Board
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dan pelaporan berkala kepada Dewan Komisaris. Pada of Commissioner (BOC) provides oversight to ensure
tingkat tertinggi, Dewan Komisaris (BOC) menjalankan the effectiveness of risk management practices and
fungsi pengawasan guna memastikan efektivitas align with corporate governance principles. Finally,
praktik manajemen risiko serta keselarasan dengan the Internal Audit Unit provides independent assurance
prinsip-prinsip tata kelola perusahaan. Selanjutnya, to assess the effectiveness of internal controls and
Unit Audit Internal memberikan assurance independen compliance with ISO 31000:2018 and risk management
untuk menilai efektivitas pengendalian internal processes to drive continuous improvement.
serta kepatuhan terhadap standar ISO 31000:2018
dan proses manajemen risiko, guna mendorong
perbaikan berkelanjutan.
BOC Dewan Komisaris | Board of Commissioners
Pengawasan Risiko Tingkat Tinggi melalui Kebijakan & Tata Kelola
High Level Risk Oversight through Policy & Governance
BOD Direksi | Board of Directors
Memastikan & Membangun Pelaksanaan Kebijakan & Proses
Manajemen Risiko yang Efektif
Ensure & Establish Effective Execution of Risk Management Policy &
Processes
Komite Manajemen Risiko | Risk Management Committee
RMC Mengelola dan Mendorong Manajemen Risiko Secara Menyeluruh
termasuk ERM, ORM, & BCM
Manage & Drive Overall Risk Management including ERM, ORM, & BCM
Enterprise Risk Management (ERM) Enterprise Risk Management (ERM)
Implementation Implementation
Profil Risiko Korporasi (CRP) 2025 Corporate Risk Profile (CRP) 2025
Chandra Asri Group mengidentifikasi risiko, Chandra Asri Group identifies risks, records them in
mencatatnya dalam register risiko, dan menilainya a risk register and assesses them by considering the
dengan mempertimbangkan kemungkinan dan likelihood and potential impact, determining their
dampak potensialnya, menentukan prioritasnya, dan priority and corresponding mitigation actions. The
tindakan mitigasi yang sesuai. Hasil dari proses ini results of these processes are used to support scenario
digunakan untuk mendukung perencanaan skenario planning and informed decision-making.
dan pengambilan keputusan yang tepat.
Setiap kategori risiko dikelola sesuai dengan ambang Each risk category is managed in accordance with
batas toleransi yang telah ditetapkan dengan established tolerance thresholds, using the Corporate
menggunakan Corporate Risk Assessment Matrix Risk Assessment Matrix (RAM). Risk scores are
(RAM). Skor risiko dievaluasi terhadap ambang batas evaluated against predefined thresholds to determine
yang telah ditentukan untuk menentukan tindakan appropriate management actions. Risk monitoring
pengelolaan yang tepat. Pemantauan risiko dilakukan is conducted regularly to ensure that risk exposure
secara berkala untuk memastikan bahwa eksposur remains within acceptable Key Risk Indicator (KRI)
risiko tetap berada dalam tingkat Key Risk Indicator levels.
(KRI) yang dapat diterima.
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Tata Kelola Perusahaan | Corporate Governance
Pemantauan Risiko Risk Scanning
Untuk menyusun Profil Risiko Perusahaan yang To develop a comprehensive and forward-looking
komprehensif dan berorientasi ke depan, Chandra Asri Corporate Risk Profile, Chandra Asri Group evaluates
Group mengevaluasi baik faktor risiko internal maupun both internal and external risk factors. External
eksternal. Risiko eksternal diidentifikasi melalui risks are identified through a structured Political,
analisis Political, Economic, Social, Technological, Economic, Social, Technological, Environmental,
Environmental, and Legal (PESTEL) yang terstruktur and Legal (PESTEL) analysis to systematically
guna menilai secara sistematis berbagai faktor assess macroeconomic, regulatory, geopolitical,
makroekonomi, regulasi, geopolitik, teknologi, iklim, technological, climate, and emerging trends impacting
serta tren yang berkembang yang dapat memengaruhi business sustainability. This scanning process is further
keberlanjutan bisnis. Proses pemindaian ini juga enriched by global and regional insights from reputable
diperkaya dengan wawasan global dan regional dari publications, including the World Economic Forum
berbagai publikasi bereputasi, termasuk World Global Risks Report and the Asia Pacific Briefing Risk
Economic Forum Global Risks Report dan Asia Pacific in Focus.
Briefing Risk in Focus.
Pemantauan Eksternal Risiko (RES) 2025
Risk External Scanning (RES) 2025
Jangka Pendek | Short Term Jangka Menengah |Medium Term Jangka Panjang |Long Term
(2025-2026) (2027-2029) (2030 +)
Tensi Geopolitik Kebijakan perdagangan global Perubahan perilaku konsumen – produk ramah
Geopolitical tension Global trade policy lingkungan
Customer behaviour changes - clean and green
product
Kebijakan perdagangan global Siklus penurunan petrokimia Tekanan regulasi ESG yang ketat
Global trade policy Petrochemicals downcycle Stringent ESG regulation pressure
Siklus penurunan petrokimia Perubahan perilaku konsumen – produk ramah Kelayakan pembiayaan hijau
Petrochemicals downcycle lingkungan Green financing eligibility
Customer behaviour changes - clean and green
product
Penurunan ekonomi Tekanan regulasi ESG yang ketat Kesenjangan kapabilitas tenaga kerja
Economic downturn Stringent ESG regulation pressure Workforce capability gap
Risiko keamanan siber Kelayakan pembiayaan hijau Kepatuhan ESG dan regulasi dekarbonisasi
Cybersecurity risk Green financing eligibility ESG compliance and decarbonization regulatory
Kesenjangan kapabilitas tenaga kerja Risiko keamanan siber
Workforce capability gap Cybersecurity risk
Retensi talenta Kesenjangan kapabilitas tenaga kerja
Talent retention Workforce capability gap
Kepatuhan ESG dan regulasi dekarbonisasi Retensi talenta
ESG Compliance and decarbonization Talent retention
regulatory
Kepatuhan ESG dan regulasi dekarbonisasi
ESG compliance and decarbonization
regulatory
Political Economic Social Technology Environment Legal
Ketidakpastian geopolitik serta kebijakan perdagangan, Geopolitical uncertainty and trade policies, import
termasuk tarif impor, terus memberikan tekanan tariffs continue to pressure export costs and product
terhadap biaya ekspor dan daya saing produk. Pada competitiveness. At the same time, potential global
saat yang sama, potensi kelebihan pasokan global di petrochemical oversupply, slower economic growth,
industri petrokimia, perlambatan pertumbuhan ekonomi, and geopolitical tensions in the Middle East may
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk serta ketegangan geopolitik di Timur Tengah dapat affect demand, margins, energy prices, logistics, and memengaruhi permintaan, margin, harga energi, logistik, trade stability. dan stabilitas perdagangan. Dinamika pelanggan & volatilitas permintaan, Customer dynamics & demand volatility, changes perubahan perilaku pelanggan, termasuk ketersediaan in customer behaviour, including the availability of alternatif pasokan dengan biaya yang lebih rendah lower cost supply alternatives and preference for serta meningkatnya preferensi terhadap produk environmentally friendly, recyclable, and low carbon yang ramah lingkungan, dapat didaur ulang, dan products continue to create demand volatility. These rendah karbon, terus memicu volatilitas permintaan. conditions require greater operational flexibility, Kondisi ini menuntut fleksibilitas operasional yang accurate production planning, and a responsive lebih tinggi, perencanaan produksi yang akurat, serta customer service approach to maintain market share pendekatan layanan pelanggan yang responsif untuk and long-term relationships. mempertahankan pangsa pasar dan hubungan jangka panjang dengan pelanggan. Kapabilitas tenaga kerja dan keberlanjutan talenta Workforce capability and talent sustainability, semakin diakui sebagai risiko strategis, khususnya are increasingly recognized as strategic risks in pada industri dengan tingkat keandalan tinggi seperti high reliability industries such as petrochemicals, petrokimia, di mana keunggulan operasional sangat where operational excellence depends on frontline bergantung pada kinerja lini terdepan, budaya performance, safety culture, and disciplined keselamatan, serta disiplin dalam pelaksanaan execution. At the same time, global competition for operasional. Di sisi lain, persaingan global untuk skilled talent and Chandra Asri Group’s expansion mendapatkan talenta terampil serta ekspansi into new businesses require a strong talent pipeline, Chandra Asri Group ke berbagai lini bisnis baru continuous upskilling, and the deployment of the right menuntut ketersediaan pipeline talenta yang kuat, competencies to sustain operational excellence and peningkatan keterampilan secara berkelanjutan, serta support long-term growth. penempatan kompetensi yang tepat guna menjaga keunggulan operasional dan mendukung pertumbuhan jangka panjang. Regulasi ESG, dekarbonisasi, dan tekanan pembiayaan ESG Regulation, decarbonization, and sustainable berkelanjutan, peningkatan regulasi terkait ESG financing pressure, increasing ESG and dan dekarbonisasi menjadi semakin relevan dalam decarbonization regulations are becoming more waktu dekat. Regulator mewajibkan perusahaan relevant in the near term. Regulators require companies untuk mengungkapkan kinerja ESG dan emisi karbon to disclose ESG and carbon emission performance as sebagai bagian dari pelaporan keberlanjutan. Selain part of sustainability reporting. On top of that, climate itu, kebijakan iklim seperti pajak karbon dan sistem policies such as carbon tax and the Emission Trading perdagangan emisi (Emission Trading System/ETS) juga System (ETS) have also been implemented, which may telah diterapkan, yang berpotensi meningkatkan biaya increase operational costs for high emission industries. operasional bagi industri dengan tingkat emisi tinggi. Di sisi lain, peringkat kinerja ESG secara langsung On the other hand, ESG performance rating directly memengaruhi akses terhadap pembiayaan. Perseroan affects access to financing. Companies with weak ESG dengan praktik ESG yang lemah berpotensi menghadapi practices may face higher borrowing costs and limited biaya pinjaman yang lebih tinggi serta keterbatasan access to funding, while stronger ESG performance can akses terhadap pendanaan, sementara kinerja ESG support access to sustainable financing instruments. yang lebih kuat dapat mendukung akses terhadap berbagai instrumen pembiayaan berkelanjutan. Risiko keamanan siber, seiring meningkatnya Cybersecurity risk, as digital integration increases integrasi digital dalam berbagai operasi kritikal, risiko across critical operations, the risk of cyberattacks is serangan siber juga semakin meningkat. Ancaman rising. Threats may disrupt operations, compromise tersebut berpotensi mengganggu operasional, sensitive data, impact financial performance, and mengompromikan data sensitif, memengaruhi kinerja damage corporate reputation. keuangan, serta merusak reputasi perusahaan. 280 From Transformational Growth to Enduring Strength
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Tata Kelola Perusahaan | Corporate Governance
Type of Risks and Mitigation Efforts Type of Risks and Mitigation Efforts
1. Kinerja Keuangan 1. Financial Performance
Kinerja keuangan Perseroan dipengaruhi oleh The Company's financial performance is influenced
dinamika industri petrokimia yang bergerak by the dynamics of the petrochemical industry,
mengikuti siklus industri serta sangat dipengaruhi which changes in line with the industry cycle and is
oleh faktor eksternal. Volatilitas biaya bahan baku greatly affected by external factors. The volatility
berpotensi menyebabkan fluktuasi dalam struktur of feedstock costs has the potential to cause
biaya produksi, sementara kondisi kelebihan fluctuations in the production cost structure, while
pasokan di tingkat regional dapat menekan harga oversupply at the regional level can put pressure on
jual dan margin operasional. Selain itu, persaingan selling prices and operating margins. In addition,
harga yang ketat dari produsen domestik maupun intense price competition from both domestic and
regional turut memengaruhi kemampuan Chandra regional producers affects Chandra Asri Group's
Asri Group untuk mempertahankan profitabilitas ability to maintain sustainable profitability.
yang berkelanjutan.
Sebagai respons terhadap kondisi tersebut, In response to these conditions, Chandra Asri
Chandra Asri Group secara berkelanjutan mengelola Group continuously manages financial and
risiko keuangan dan operasional melalui kebijakan operational risks through integrated policies and
terintegrasi dan inisiatif strategis yang bertujuan strategic initiatives aimed at balancing sustainable
menyeimbangkan kinerja bisnis yang berkelanjutan business performance and risk exposure control.
dengan pengendalian eksposur risiko. Langkah Key mitigation measures include strengthening
mitigasi utama mencakup penguatan ketahanan supply resilience and cost competitiveness through
pasokan serta peningkatan daya saing biaya diversified sourcing and strategic partnership.
melalui diversifikasi sumber pasokan dan
kemitraan strategis.
2. Daya Saing Pasar 2. Market Competitiveness
Perubahan lanskap dan dinamika pasar domestik, Changes in the domestic market landscape and
termasuk masuknya pemain baru serta meningkatnya dynamics, including the entry of new players and
persaingan harga baik di tingkat domestik maupun increased price competition at both the domestic
regional, berpotensi memberikan tekanan and regional levels, have the potential to put
terhadap posisi kompetitif Chandra Asri Group, pressure on Chandra Asri Group's competitive
termasuk kemampuan dalam mempertahankan position, including its ability to maintain added
nilai tambah dan strategi penetapan harga produk. value and product pricing strategies. Developments
Perkembangan pola distribusi juga memengaruhi in distribution patterns also affect overall market
dinamika pasar secara keseluruhan. dynamics.
Untuk menghadapi dinamika tersebut, Chandra To address these dynamics, Chandra Asri Group
Asri Group terus menerapkan langkah pengelolaan continues to implement proactive risk management
risiko secara proaktif melalui berbagai inisiatif measures with key mitigation initiatives include
mitigasi utama, antara lain memperkuat kolaborasi strengthening collaboration with strategic partners
dengan mitra strategis untuk mendukung stabilitas to support domestic market stability, developing
pasar domestik, mengembangkan kerja sama dan long-term cooperation and contract with strategic
kontrak jangka panjang dengan mitra strategis partners to increase demand certainty and
guna meningkatkan kepastian permintaan business sustainability and improving logistics
dan keberlanjutan bisnis, serta meningkatkan cost efficiency and distribution readiness through
efisiensi biaya logistik dan kesiapan distribusi optimized coordination across subsidiaries.
melalui optimalisasi koordinasi di seluruh entitas
anak perusahaan.
3. Daya Saing Pabrik 3. Plant Competitiveness
Keandalan dan efisiensi fasilitas produksi The reliability and efficiency of production facilities
merupakan faktor kunci dalam menjaga daya are key factors in maintaining the Company's
saing operasional Perseroan. Dengan adanya operational competitiveness. With aging assets and
penuaan aset serta meningkatnya biaya energi dan rising energy and operational costs, the Company
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk operasional, Perseroan menghadapi tantangan faces challenges in maintaining operational dalam mempertahankan efisiensi operasional dan efficiency and asset reliability. keandalan aset. Perseroan secara konsisten melaksanakan berbagai The Company consistently implements various inisiatif peningkatan kinerja pabrik untuk menjaga plant performance improvement initiatives to daya saing jangka panjang. Upaya tersebut maintain long-term competitiveness. These efforts difokuskan pada peningkatan efisiensi energi, focus on improving energy efficiency, rejuvenating peremajaan peralatan kritikal, serta penguatan critical equipment, and enhance Operational Operational Excellence (OpEx) dan kolaborasi Excellence (OpEx) and technical collaboration with teknis dengan mitra strategis guna meningkatkan strategic partners to improve plant reliability and keandalan pabrik dan mencapai keunggulan achieve manufacturing excellence toward zero BAD manufaktur menuju zero BAD (Breakdown, Accident, (Breakdown, Accident, Defect) to reduce risk levels Defect) sehingga tingkat risiko dapat ditekan ke to an acceptable level. tingkat yang dapat diterima. 4. Proses SHE 4. Process SHE Safety, Health, and Environment (SHE) merupakan Safety, Health, and Environment are fundamental aspek fundamental dalam operasional Chandra Asri aspects of Chandra Asri Group's operations, Group, khususnya dalam kegiatan produksi yang particularly in production activities involving high melibatkan material dan proses berisiko tinggi. risk materials and processes. Chandra Asri Group’s Chandra Asri Group secara berkala melakukan regularly evaluates technical safety practices to evaluasi terhadap praktik keselamatan teknis ensure compliance with applicable operational untuk memastikan kepatuhan terhadap standar standards and industry practices. The evaluation operasional yang berlaku serta praktik industri. results indicate areas for improvement in terms of Hasil evaluasi menunjukkan adanya area yang technical competence so that process safety risks masih dapat ditingkatkan, khususnya dalam aspek can be managed more optimally. kompetensi teknis, sehingga risiko keselamatan proses dapat dikelola secara lebih optimal. Chandra Asri Group terus memperkuat pengelolaan Chandra Asri Group continues to strengthen its keselamatan melalui peningkatan tata kelola, safety management through improved governance, penguatan kapabilitas teknis dalam Safety, Health, enhanced technical capabilities in Safety, Health, and Environment (SHE), penerapan Process and Environment (SHE), consistent implementation Safety Management (PSM) secara konsisten, of Process Safety Management (PSM), and the serta pengembangan budaya keselamatan yang promotion of a proactive safety culture. These proaktif. Upaya tersebut didukung oleh kolaborasi efforts are supported by collaboration across lintas entitas anak perusahaan serta pemanfaatan subsidiaries and the use of data-driven safety dashboard keselamatan berbasis data untuk dashboards to enable better monitoring and early memungkinkan pemantauan yang lebih efektif dan detection, with the objective of reducing incident deteksi dini, dengan tujuan menurunkan potensi potential and ensuring safe and reliable operations. insiden serta memastikan operasional yang aman dan andal. 5. Keamanan Siber TI/TO 5. IT/OT Cybersecurity Sebagai perusahaan petrokimia terintegrasi As the largest integrated petrochemical company terbesar di Indonesia yang saat ini tengah in Indonesia currently diversifying its business, melakukan diversifikasi bisnis, Chandra Asri Group Chandra Asri Group deals with sensitive data and mengelola data sensitif dan sistem operasional complex operational systems. This increases its yang kompleks. Hal ini meningkatkan eksposur exposure to cybersecurity risks. As technology terhadap risiko keamanan siber. Seiring dengan advances, cybersecurity threats are becoming perkembangan teknologi, ancaman keamanan siber more diverse and evolving. Those include phishing, menjadi semakin beragam dan terus berkembang, email usage, and fake messages that deceive termasuk phishing, penyalahgunaan email, dan employees, potentially leading to unauthorized 282 From Transformational Growth to Enduring Strength
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pesan palsu yang menipu karyawan yang berpotensi access, system disruption, and data protection
menyebabkan akses tidak sah, gangguan sistem, risks. Therefore, structured and sustainable
serta risiko perlindungan data. Oleh karena itu, cybersecurity management is an important aspect
pengelolaan keamanan siber yang terstruktur in maintaining the reliability of the Company's
dan berkelanjutan menjadi aspek penting dalam systems and operational continuity.
menjaga keandalan sistem dan kesinambungan
operasional Perseroan.
6. Regulasi 6. Regulatory
Tatanan regulasi di Indonesia terus mengalami Indonesia’s regulatory landscape continues to
perkembangan yang pesat, didorong oleh prioritas evolve rapidly, driven by government priorities
pemerintah untuk memperkuat industri dalam to strengthen domestic industry, improve
negeri, memperbaiki neraca perdagangan, serta trade balance, and enhance environmental
meningkatkan standar lingkungan dan tata kelola. and governance standards. For petrochemical
Bagi perusahaan petrokimia, perkembangan ini companies, these developments include
mencakup peraturan impor dan perdagangan increasingly dynamic import and trade regulations,
yang semakin dinamis, serta penguatan kebijakan as well as the strengthening of industrial policies,
industri, yang dapat berdampak pada fleksibilitas which may impact operational flexibility and supply
operasional dan stabilitas rantai pasokan. chain stability.
Menanggapi kondisi tersebut, Chandra Asri In response to the conditions, Chandra Asri Group
Group terus memperkuat pemantauan regulasi continues to enhance its regulatory monitoring and
dan meningkatkan keterlibatan pemangku strengthen stakeholder engagement to ensure
kepentingan guna memastikan keselarasan dengan alignment with evolving regulatory requirements
persyaratan regulasi yang terus berkembang serta and to sustain operational performance.
mempertahankan kinerja operasional.
7. Proyek Pertumbuhan Strategis 7. Strategic Growth Project
Keberlanjutan portofolio proyek merupakan faktor The sustainability of the project portfolio is a
krusial dalam mendukung pencapaian target critical factor in supporting the achievement of the
pertumbuhan jangka menengah dan panjang Company’s medium and long-term growth targets.
Perseroan. Meskipun Perseroan telah menetapkan While the Company has set ambitious financial and
sasaran keuangan dan pertumbuhan yang ambisius, growth objectives, the current pace of project
laju pengembangan dan pelaksanaan proyek saat development and execution has yet to fully reflect
ini belum sepenuhnya mencerminkan tingkat ambisi this level of ambition. Therefore, the availability
tersebut. Oleh karena itu, ketersediaan proyek- of high value-added projects and their execution
proyek bernilai tambah tinggi serta kesiapan readiness must be continuously strengthened
pelaksanaannya harus terus ditingkatkan guna to ensure that the growth strategy progresses
memastikan bahwa strategi pertumbuhan berjalan as planned.
sesuai rencana.
Pengembangan proyek pertumbuhan strategis, Strategic growth project development, including
termasuk inisiatif utama seperti proyek key initiatives such as the construction of the
pembangunan pabrik Chlor-Alkali dan Ethylene Chlor-Alkali and Ethylene Dichloride (CA-EDC) plant
Dichloride (CA-EDC), tetap menjadi pendorong project, remains a key driver of the Company’s long-
utama pertumbuhan jangka panjang Perseroan. term growth. However, the execution of large-scale
Namun, pelaksanaan proyek berskala besar secara projects inherently involves various challenges
inheren melibatkan berbagai tantangan terkait related to resource availability, contractor
ketersediaan sumber daya, koordinasi kontraktor, coordination, and construction readiness.
dan kesiapan konstruksi.
Jika tidak dikelola secara efektif, faktor-faktor ini If not managed effectively, these factors may
dapat memengaruhi jadwal proyek dan realisasi impact project timelines and cost realization,
biaya, yang berpotensi menghambat pencapaian potentially affecting the achievement of the
tujuan pertumbuhan Perseroan. Company’s growth objectives.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk Chandra Asri Group terus memperkuat tata Chandra Asri Group continues to strengthen project kelola proyek dan kesiapan pelaksanaan dengan governance and execution readiness by enhancing meningkatkan perencanaan dan pengendalian project planning and controls, developing a proyek, mengembangkan portofolio proyek bernilai portfolio of high value-added projects, and tambah tinggi, serta memperkuat kolaborasi dengan strengthening collaboration with strategic partners mitra strategis untuk mendukung pencapaian tujuan to support the achievement of its long-term pertumbuhan jangka panjangnya. growth objectives. 8. Kapabilitas dan Kapasitas Talenta 8. Talent Capability and Capacity Sumber daya manusia tetap menjadi faktor Human resources remain a critical factor in krusial dalam menjaga kinerja operasional dan sustaining Chandra Asri Group’s operational kesinambungan bisnis jangka panjang Chandra performance and long-term business continuity. Asri Group. Dalam praktiknya, Chandra Asri Group In practice, Chandra Asri Group faces challenges menghadapi tantangan terkait produktivitas, related to productivity, competency availability, ketersediaan kompetensi, serta keberlanjutan and the continuity of organizational knowledge. In pengetahuan organisasi. Selain itu, Chandra Asri addition, Chandra Asri Group anticipates a potential Group juga mengantisipasi potensi gelombang retirement wave in the coming years, which could pensiun dalam beberapa tahun mendatang yang create competency challenges and result in the loss dapat menimbulkan tantangan kompetensi serta of critical knowledge if not managed properly. berisiko menyebabkan hilangnya pengetahuan kritis apabila tidak dikelola dengan baik. Chandra Asri Group akan terus memperkuat budaya Chandra Asri Group will continue to strengthen its perusahaan dan praktik manajemen talenta melalui corporate culture and talent management practices penerapan rekrutmen dan penempatan berbasis by implementing competency-based recruitment kompetensi, penyelarasan pengembangan karier and placement, aligning career development with dengan kebutuhan bisnis, peningkatan kapabilitas business needs, enhancing technical capabilities teknis melalui kolaborasi dengan entitas anak through collaboration with subsidiaries, and perusahaan, serta penguatan kepemimpinan sebagai reinforcing leadership as role models through the teladan melalui integrasi nilai iSTAR (Integrity, Safety, integration of iSTAR (Integrity, Safety, Teamwork, Teamwork, Accountability, Respect). Accountability, Respect) values. 9. ESG dan Keberlanjutan 9. ESG and Sustainability Penerapan prinsip Environmental, Social, and The implementation of Environmental, Social, Governance (ESG) telah menjadi bagian integral and Governance (ESG) principles has become an dalam menjaga keberlanjutan bisnis dan kepercayaan integral part of maintaining business sustainability para pemangku kepentingan. Kinerja ESG Chandra and stakeholder trust. Chandra Asri Group’s ESG Asri Group memiliki keterkaitan erat dengan kinerja performance is closely linked to its operational operasional, khususnya dalam aspek efisiensi energi performance, particularly in terms of energy efficiency dan pengelolaan dampak lingkungan. Chandra Asri and environmental impact management. Chandra Group secara berkelanjutan meningkatkan kinerja Asri Group continuously enhances its environmental lingkungannya untuk mendukung pencapaian target performance to support the achievement of keberlanjutan sekaligus menjaga akses terhadap sustainability targets while maintaining access to pembiayaan berbasis keberlanjutan. sustainability-oriented financing. Seiring dengan semakin komprehensifnya As ESG regulations become increasingly regulasi ESG, Chandra Asri Group dituntut untuk comprehensive, Chandra Asri Group is required memperkuat kesiapan dalam memenuhi kewajiban to strengthen its readiness in fulfilling reporting pelaporan, memastikan kepatuhan lingkungan, obligations, ensuring environmental compliance, serta mengelola hubungan dengan masyarakat. and managing community relations. Untuk menjawab tantangan tersebut, Chandra Asri To address these challenges, Chandra Asri Group Group terus memperkuat tata kelola ESG melalui continues to strengthen its ESG governance by peningkatan transparansi pelaporan keberlanjutan, improving sustainability reporting transparency, 284 From Transformational Growth to Enduring Strength
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pemantauan perkembangan regulasi untuk monitoring regulatory developments to ensure
memastikan kesiapan kepatuhan, serta kolaborasi compliance readiness, and collaborating with
dengan pemerintah, dan asosiasi industri dalam government, and industry associations to
mendukung inisiatif pengelolaan limbah plastik support sustainable plastic waste management
secara berkelanjutan. initiatives.
Manajemen Risiko Operasional (ORM) Operational Risk Management (ORM)
Perseroan telah menetapkan dan menerapkan kerangka The Company has established and implemented an
kerja Manajemen Risiko Operasional (ORM) untuk Operational Risk Management (ORM) framework to
mengelola risiko yang ditimbulkan dari operasi sehari- manage risks arising from day-to-day operations. This
hari. Hal ini mencakup penerapan daftar risiko dan includes the application of risk registers and regular risk
penilaian risiko secara berkala di bidang Keselamatan, assessments across Safety, Health, and Environment
Kesehatan, dan Lingkungan (K3L) serta Operasi Pabrik (SHE) and Plant Operation areas to ensure risks are
guna memastikan risiko tetap berada dalam tingkat maintained within acceptable levels (ALARP). Risk
yang dapat diterima (ALARP). Tingkat risiko dan levels and key updates are periodically reported to the
pembaruan utama dilaporkan secara berkala ke Rapat High Level Plant Meeting, enabling timely management
Pimpinan Pabrik, sehingga memungkinkan tindakan actions and strengthening operational reliability.
manajemen yang tepat waktu dan memperkuat
keandalan operasional.
Manajemen Risiko Proyek Project Risk Management
Perseroan telah menyiapkan kerangka kerja dan The Company has setup framework and socialize to
mensosialisasikannya untuk menanamkan penilaian embedding risk assessment as an integral component
risiko sebagai komponen integral dari proses of strategic decision-making processes, particularly
pengambilan keputusan strategis, khususnya dalam in the evaluation and continuation of large-scale
evaluasi dan kelanjutan proyek-proyek investasi investment projects. This initiative aims to ensure that
berskala besar. Inisiatif ini bertujuan untuk memastikan all investment decisions are made with comprehensive
bahwa semua keputusan investasi dibuat dengan consideration of the associated risk profile, in line with
pertimbangan komprehensif terhadap profil risiko the principles of prudence and business sustainability.
yang terkait, sejalan dengan prinsip kehati-hatian dan
keberlanjutan bisnis.
Penerapan Manajemen Kelangsungan Bisnis Business Continuity Management (BCM)
(BCM) Implementation
Menyadari bahwa keandalan produksi tetap menjadi Recognizing that production reliability remains one of
salah satu faktor risiko utama Perseroan, Chandra the Company’s key risk factors, Chandra Asri Group
Asri Group saat ini sedang menyusun Rencana is currently developing a comprehensive Business
Kelangsungan Bisnis (BCP) yang komprehensif. Continuity Plan (BCP). This plan covers a wide range
Rencana ini mencakup berbagai skenario, termasuk of scenarios, including production disruptions, SHE
gangguan produksi, insiden Keselamatan, Kesehatan, incidents, utility loss, and other operational risks. In
dan Lingkungan (K3L), gangguan pasokan utilitas, serta parallel, the Company is preparing to conduct regular
risiko operasional lainnya. Secara paralel, Perseroan drills to enhance preparedness in responding to
sedang mempersiapkan diri untuk melakukan simulasi emergency conditions, including disruptions in utilities,
rutin guna meningkatkan kesiapan dalam menanggapi raw material supply, and logistics that could potentially
kondisi darurat, termasuk gangguan pada utilitas, lead to plant shutdowns.
pasokan bahan baku, dan logistik yang berpotensi
menyebabkan pabrik tidak dapat beroperasi.
Selain itu, untuk mengatasi risiko digital yang terus In addition, to address evolving digital risks, Chandra
berkembang, Chandra Asri Group terus memperkuat Asri Group continues to strengthen its cybersecurity
ketahanan sibernya dengan meningkatkan resilience by enhancing the security posture of its IT/
postur keamanan lingkungan TI/TO, memperkuat OT environment, reinforcing governance in alignment
tata kelola sesuai dengan standar internasional with international standards such as NIST and ISO,
seperti NIST dan ISO, serta mengembangkan dan and developing as well as testing Disaster Recovery
menguji Rencana
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Pemulihan Bencana (DRP) dan Rencana Kelangsungan Plans (DRP) and Business Continuity Plans (BCP).
Bisnis (BCP). Upaya ini bertujuan untuk memastikan These efforts are aimed at ensuring organizational
kesiapan organisasi dalam mengantisipasi dan readiness in anticipating and responding to potential
menanggapi potensi gangguan siber. cyber disruptions.
Sebagai bagian dari implementasi kerangka kerja As part of the implementation of its Business Continuity
Manajemen Kelangsungan Bisnis (BCM), Perseroan telah Management (BCM) framework, the Company has
mengidentifikasi dan menyusun Rencana Kelangsungan identified and developed Business Continuity Plans
Bisnis (BCP) untuk beberapa skenario gangguan utama, (BCPs) for several key disruptive scenarios, focusing
dengan fokus pada risiko berdampak tinggi yang dapat on high-impact risks that may affect operations,
memengaruhi operasi, teknologi, lingkungan, dan technology, environment, and social stability, as
stabilitas sosial, sebagaimana diuraikan di bawah ini: outlined below:
Jenis Skenario Deskripsi Skenario
No.
Scenario Type Scenario Description
Kegagalan peralatan kritis yang menyebabkan penghentian operasi
Operasional pabrik yang tidak direncanakan serta gangguan pada rantai pasok
1
Operational Critical equipment failure leading to unplanned plant shutdown and
supply chain disruption
Teknologi Informasi (TI) dan
Teknologi Operasional Insiden keamanan siber yang berdampak pada sistem TI/TO (selaras
2 (Operational Technology/TO) dengan ISO 27001)
Information Technology (IT) and Cybersecurity incident impacting IT/OT systems (aligned with ISO 27001)
Operational Technology (OT)
Bencana Alam terkait Risiko Iklim Banjir yang berdampak pada akses ke lokasi serta lingkungan di sekitarnya
3
Natural Disaster related to Climate Risk Flooding impacting site access and its surrounding environment
Gangguan terhadap logistik dan aksesibilitas tenaga kerja akibat
Kerusuhan Sosial/Sipil
4 kerusuhan sosial
Social/Civil Unrest
Disruption to logistics and workforce accessibility due to social unrest
Tinjauan Efektivitas Manajemen Risiko Overview the Effectiveness of Risk
Management
Chandra Asri Group terus memperkuat praktik Chandra Asri Group continuously strengthens its risk
manajemen risikonya seiring dengan dinamika dan management practices in line with evolving business
perkembangan kondisi bisnis. Untuk memastikan conditions. To ensure effective implementation across
implementasi yang efektif di seluruh organisasi, the organization, the Board of Commissioners and the
Dewan Komisaris dan Direksi secara berkala Board of Directors regularly review the Company’s risk
meninjau kerangka kerja manajemen risiko Perseroan management framework and its implementation.
beserta penerapannya.
Selama tahun buku 2025, Perseroan memperkuat During fiscal year 2025, the Company strengthened
praktik Sistem Manajemen Risiko melalui penerapan its Risk Management System practices through
penilaian dan pemantauan risiko yang terstruktur dan the implementation of structured and integrated
terintegrasi di berbagai bidang, termasuk fungsi bisnis, risk assessments and monitoring across various
operasional, keuangan, dan pendukung. Pendekatan disciplines, including business, operational, financial,
ini memungkinkan Perseroan untuk mengambil and supporting functions. This approach has enabled
langkah yang lebih proaktif dalam mengidentifikasi, the Company to adopt a more proactive stance in
mengelola, dan memitigasi risiko-risiko utama, identifying, managing, and mitigating key risks, as well
serta mengantisipasi potensi risiko yang muncul dan as anticipating potential emerging risks and readiness
memastikan kesiapan rencana kontinjensi. of contingency plan.
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Perseroan menilai bahwa sistem manajemen risikonya The Company believes that its risk management system
telah diterapkan secara memadai dan efektif. Ke has been implemented adequately and effectively.
depan, Perseroan tetap berkomitmen untuk terus Going forward, the Company remains committed
meningkatkan kemampuannya dan memperkuat sistem to continuously enhancing its capabilities and
manajemen risikonya, guna memastikan tercapainya strengthening its risk management system, to ensure
tujuan kesadaran budaya risiko. risk culture awareness objective achieve.
PERNYATAAN DIREKSI DAN/ATAU DEWAN STATEMENT OF THE BOARD OF DIRECTORS
KOMISARIS ATAU KOMITE AUDIT ATAS AND/OR BOARD OF COMMISSIONERS OR
KECUKUPAN SISTEM MANAJEMEN RISIKO THE AUDIT COMMITTEE ON THE ADEQUACY
OF THE RISK MANAGEMENT SYSTEM
Manajemen menilai bahwa sistem manajemen risiko Management believes that the current risk
yang saat ini diterapkan telah memadai dalam management system is sufficiently effective in
memitigasi risiko bisnis, operasional, dan keuangan mitigating identified business, operational, and
yang teridentifikasi, serta dalam mengantisipasi financial risks, as well as anticipating potential
potensi risiko yang dapat muncul dan berpotensi emerging risks that may significantly impact Chandra
memberikan dampak signifikan terhadap Chandra Asri Group in the future.
Asri Group di masa mendatang.
Perkara Penting dan Sanksi
Administratif yang Dihadapi
Litigation and Administrative Sanctions
Sepanjang tahun 2025, tidak ada perkara penting Throughout 2025, there were no significant cases,
terutama terkait dengan masalah legal yang dihadapi particularly those involving legal issued faced by
Perseroan, entitas anak, maupun Dewan Komisaris the Company, its subsidiaries, and the Board of
dan Direksi. Commissioners and the Board of Directors.
SANKSI ADMINISTRATIF OLEH OTORITAS ADMINISTRATIVE SANCTIONS BY THE
TERKAIT RELEVANT AUTHORITIES
Sepanjang tahun 2025, baik Perseroan, entitas anak, Throughout 2025, the Company and its Subsidiaries,
Dewan Komisaris maupun Direksi tidak ada yang the Board of Commissioners and the Board of Directors
menerima sanksi administratif dari regulator. did not receive any administrative sanctions from
the regulator.
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Hubungan Investor
Investor Relations
Unit Hubungan Investor secara rutin menginformasikan The Investor Relations Unit regularly informs investors
aktivitas usaha Perseroan kepada investor melalui situs about the Company's business activities through
web Perseroan dalam bentuk laporan, siaran pers, dan the Company's website in the form of reports, press
presentasi manajemen. Unit Hubungan Investor juga releases, and management presentations. The Investor
melakukan pendekatan diri dengan para pelaku pasar Relations Unit also engages with capital market
modal seperti analis, manajer pendanaan, dan jurnalis participants such as analysts, fund managers, and
untuk memperoleh informasi terkini terkait isu-isu journalists to obtain the latest information on capital
pasar modal. market issues.
Tugas dan tanggung jawab Unit Hubungan Investor The duties and responsibilities of the Investor Relations
di antaranya: Unit include:
1. Menjembatani kepentingan antara investor 1. Connecting investors and the Company.
dengan Perseroan;
2. Menjalankan kepatuhan atas peraturan pengawas 2. Adhering to capital market supervisory and stock
pasar modal dan otoritas bursa; dan exchange regulations; and
3. Melakukan kegiatan komunikasi dengan masyarakat 3. Communicating activity with the capital market
pasar modal. community.
AKSES DATA DAN INFORMASI ACCESS TO DATA AND INFORMATION
Informasi terkait dengan Perseroan juga dapat Information related to the Company can also be
diperoleh dengan menghubungi: obtained by contacting:
Hubungan Investor PT Chandra Asri Pacific Tbk | Investor Relations of PT Chandra Asri Pacific Tbk
Investor Relations Investor Relations
Wisma Barito Pacific Tower A, Lantai 11 Wisma Barito Pacific Tower A, 11 Floor
Wisma Barito Pacific Wisma Barito Pacific
Jl. Let. Jend. S. Parman Kav. 62-63, Jakarta 11410, Jl. Let. Jend. S. Parman Kav. 62-63, Jakarta 11410,
Indonesia Indonesia
Telepon : (62-21) 530 7950 Phone : (62-21) 530 7950
Faksimile : (62-21) 530 8930 Fax : (62-21) 530 8930
E-mail : investor-relations@capcx.com E-mail : investor-relations@capcx.com
Website : www.chandra-asri.com Website : www.chandra-asri.com
Pengadaan Barang dan Jasa
Procurement of Goods and Service
Pelaksanaan kegiatan pengadaan barang dan jasa, In carrying out procurement activities for goods and
Chandra Asri Group menjalin kerja sama dengan services, Chandra Asri Group collaborates with local
pemasok lokal dan nasional. Keberadaan pemasok and national suppliers. These suppliers play a strategic
tersebut memiliki peran strategis dalam mata rantai role in the Company's operational chain.
operasional Perseroan.
Pengadaan barang dan jasa merupakan proses Procurement of goods and services is the process of
penyediaan barang ataupun jasa yang dibutuhkan oleh providing goods or services required by the Company
Perseroan untuk mendukung aktivitas operasional. to support its operational activities. This process is
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Tata Kelola Perusahaan | Corporate Governance
Proses tersebut dilaksanakan dengan mengedepankan carried out by prioritizing the principles of healthy
prinsip persaingan yang sehat dan wajar di antara and fair competition among suppliers of goods and
penyedia barang dan jasa berdasarkan ketentuan services, based on provisions and procedures, and
dan prosedur, serta dengan tetap memperhatikan adhering to GCG principles. All suppliers working with
prinsip-prinsip GCG. Seluruh perusahaan pemasok the Company consistently address environmental
yang bekerja sama dengan Perseroan senantiasa issues, human rights, freedom of association,
memperhatikan masalah aspek lingkungan, hak asasi compliance with various labor regulations, and the
manusia, kebebasan berserikat, kepatuhan terhadap impact on the community.
berbagai aturan tentang ketenagakerjaan, serta
dampak yang diberikan kepada masyarakat.
Pengadaan barang dan jasa dilaksanakan oleh Procurement of goods and services is carried out by
Departemen Kontrak dan Pengadaan yang the Contracts and Procurement Department, which
berkoordinasi langsung dengan Komite Kontrak yang coordinates directly with the Contracts Committee,
beranggotakan Direksi Perseroan. Proses pengadaan which consists of the Company's Board of Directors.
senantiasa mempertimbangkan harga yang wajar dan The procurement process consistently considers fair
bersaing, standar kualitas yang tinggi, dan kesesuaian and competitive prices, high quality standards, and
kontraktor/vendor. contractor/vendor suitability.
Selain itu, Perseroan juga mempertimbangkan elemen- In addition, the Company also considers other elements,
elemen lain, seperti waktu pengiriman yang tepat such as timely delivery based on order confirmations,
berdasarkan konfirmasi pemesanan, pelayanan yang good service in accordance with the contract, and
baik sesuai dengan kontrak, dan kebijakan serta prosedur established policies and procedures. Afterwards, the
yang telah ditetapkan. Selanjutnya, Komite Kontrak Contract Committee will assess each incoming proposal
akan menilai setiap proposal yang masuk dengan by taking into account specific indicators, such as:
memperhatikan indikator-indikator khusus, seperti:
1. Kesesuaian terhadap prinsip usaha Perseroan; 1. Adhere to the Company’s business principles;
2. Adanya penyimpangan terhadap kebijakan dan 2. There are deviations from approved policies
prosedur yang disetujui; and procedures;
3. Kelayakan evaluasi teknis dan komersial; 3. Feasibility of technical and commercial evaluation;
4. Syarat dan ketentuan yang menjadi beban secara 4. Inadvertently challenging terms and conditions;
tidak sengaja;
5. Syarat dan ketentuan yang tidak menguntungkan; 5. Unfavorable terms and conditions;
dan
6. Proteksi yang mencukupi terhadap kerugian yang 6. Sufficient protection against losses due to failure
timbul akibat kegagalan atau terminasi. or termination.
PRA KUALIFIKASI KONTRAKTOR/VENDOR PRE-QUALIFICATION OF CONTRACTOR/
VENDOR
Pra kualifikasi kontraktor/vendor merupakan salah Contractor/vendor pre-qualification is one step in the
satu langkah dalam proses penetapan pemasok atau supplier or contractor selection process. All registered
kontraktor. Seluruh vendor yang mendaftar akan dinilai vendors will be assessed against predetermined
berdasarkan standar yang telah ditentukan terlebih standards before being determined whether they are
dahulu sebelum diputuskan layak atau tidak untuk eligible to participate in the tender.
mengikuti tender.
Proses prakualifikasi kontraktor/vendor terdiri dari The contractor/vendor pre-qualification process
evaluasi teknis dan evaluasi/penilaian komersial. consists of a technical evaluation and a commercial
Hasil evaluasi tersebut menjadi dasar Perseroan evaluation/assessment. The results of these
mengembangkan daftar kontraktor yang telah disetujui evaluations serve as the basis for the Company to
dan memenuhi standar yang ditetapkan sebelumnya. develop a list of approved contractors who meet the
pre-established standards.
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Kode Etik dan Budaya Perusahaan
Code of Conduct and Corporate Culture
Kode Etik merupakan serangkaian komitmen yang The Code of Conduct serves as a set of commitments,
terdiri dari etika bisnis dan etika kerja segenap insan comprising business ethics and work ethics, that must
Perseroan yang wajib dipatuhi demi mencapai visi dan be adhered to by all Company employees to achieve
misi Perseroan. Perseroan telah menyusun Kode Etik the Company's vision and mission. The Company has
dan Budaya Perusahaan sebagai pedoman perilaku established a Code of Conduct and Corporate Culture
bagi seluruh insan Perseroan. as a guideline for behavior for all Company employees.
POKOK-POKOK KODE ETIK KEY POINTS OF THE CODE OF CONDUCT
Rincian pokok kode etik Chandra Asri Group diuraikan The main provisions of the Chandra Asri Group’s Code
sebagai berikut: of Ethics are outlined as follows:
1. Manusia dan Keselamatan 1. People and Safety
a. Pedoman Umum; a. The General Guidance;
b. Menghormati Hak Asasi Manusia dan Perlakuan b. Respect Human Rights and Equal Treatment;
yang Sama;
c. Pelecehan di Tempat Kerja; c. Workplace Harassment;
d. Keselamatan, Kesehatan, dan Lingkungan. d. Safety, Health, and Environment.
2. Memerangi Praktik Suap, Korupsi, dan Pencucian 2. Fighting Bribery, Corruption, and Money Laundering
Uang Practices
a. Suap dan Korupsi; a. Bribery and Corruption;
b. Konflik Kepentingan; b. Conflict of Interest;
c. Hadiah dan Hiburan; c. Gifts and Entertainment;
d. Pencucian Uang. d. Money Laundering.
3. Kegiatan Usaha 3. Business Activities
a. Ketaatan pada Hukum & Peraturan; a. Compliance with Laws & Regulations;
b. Pengadaan Barang; b. Procurement;
c. Persaingan Sehat. c. Fair Competition.
4. Kegiatan Politik Karyawan. 4. Employees Political Activities.
5. Pengamanan Informasi dan Aset 5. Safeguarding Information and Assets
a. Perlindungan Aset; a. Protection of Assets;
b. Fasilitas Teknologi Informasi (TI) dan Komunikasi; b. Information Technology (IT) and Communication
Facilities;
c. Data Pribadi; c. Personal Data;
d. Pengelolaan Catatan. d. Record Management.
6. Komunikasi 6. Communication
a. Komunikasi Bisnis; a. Business Communication;
b. Pengungkapan Publik. b. Public Disclosure.
7. Mekanisme Konsultasi dan Pelaporan 7. Consultation and Reporting Mechanisms
a. Whistleblower Channels. a. Whistleblower Channels.
PENYEBARLUASAN DAN PENEGAKAN KODE DISSEMINATION AND ENFORCEMENT OF
ETIK THE CODE OF CONDUCT
Penyebarluasan kode etik Perseroan dilakukan melalui The dissemination of the Company’s Code of Conduct
sosialisasi secara terus-menerus, yang disampaikan is carried out through continuous socialization, which
melalui media: is conveyed through the following media:
1. Portal internal (intranet); 1. Internal portal (intranet);
2. Materi orientasi pegawai baru yang dibagikan pada 2. New employee orientation materials distributed
saat New Employee Onboarding Program (NEOP); during the New Employee Onboarding Program
(NEOP);
3. Poster; 3. Poster;
4. Pertemuan dan diskusi langsung. 4. Direct meetings and discussions.
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Tata Kelola Perusahaan | Corporate Governance
PERNYATAAN BAHWA KODE ETIK BERLAKU STATEMENT THAT THE CODE OF CONDUCT
BAGI SELURUH LEVEL ORGANISASI APPLIES AT ALL ORGANIZATIONAL LEVEL
Perseroan telah menetapkan bahwa Kode Etik wajib The Company has determined that the Code of Conduct
dilaksanakan dan berlaku bagi seluruh level organisasi must be implemented and applied at all organizational
dalam Perseroan. Kebijakan tersebut berlaku bagi levels within the Company. This policy is applicable to
Dewan Komisaris, Direksi, seluruh organisasi Perseroan, the Board of Commissioners, the Board of Directors, all
serta pemangku kepentingan lainnya. Company organizations, and other stakeholders.
SANKSI PELANGGAR KODE ETIK SANCTIONS FOR VIOLATION OF THE CODE
OF CONDUCT
Setiap pelanggaran kode etik yang terjadi akan Every violation of the Code of Conduct that occurs
dievaluasi dan ditindaklanjuti sesuai dengan Perjanjian will be evaluated and followed up in accordance with
Kerja Bersama (PKB) yang telah ditandatangani the Collective Labor Agreement (CLA), which has been
Perseroan dan karyawan. Jenis sanksi yang diberikan, signed by the Company and employees. The types of
mulai dari pemberian surat teguran sampai dengan sanctions imposed, ranging from a warning letter to the
pemutusan hubungan kerja. termination of employment.
JUMLAH PELANGGARAN KODE ETIK NUMBER OF CODE OF CONDUCT VIOLATIONS
Sepanjang tahun 2025, tidak ada pelanggaran Kode Throughout 2025, no violation of the Code of Conduct
Etik yang terjadi di Perseroan. occurred in the Company.
PERNYATAAN BUDAYA PERUSAHAAN CORPORATE CULTURE STATEMENT
Chandra Asri Group telah memiliki budaya perusahaan Chandra Asri Group upholds a corporate culture known
yang dikenal dengan “iSTAR” dengan nilai-nilai yang as “iSTAR”, which embodies the following values:
dijabarkan sebagai berikut:
1. Integritas/Integrity 1. Integrity
Bersikap transparan serta berperilaku sesuai aturan Being transparent and acting in accordance with
dan etika. rules and ethical principles.
2. Keselamatan/Safety 2. Safety
Membangun lingkungan kerja yang aman, sehat, Creating a safe, healthy, and sustainable work
dan lestari. environment.
3. Kerja Sama/Teamwork 3. Teamwork
Membangun kolaborasi untuk keunggulan bisnis. Fostering collaboration to achieve business
excellence.
4. Memikul Tanggung Jawab/Accountability 4. Accountability
Bertanggung jawab atas tugas dan kinerja. Taking responsibility for tasks and performance.
5. Menghargai/Respect 5. Respect
Menghargai dan peduli terhadap orang lain. Respecting and caring for others.
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Kebijakan Pengungkapan Informasi
Disclosure of Information Policy
KEBIJAKAN PELAPORAN KEPEMILIKAN POLICY ON SHARE OWNERSHIP OF THE
SAHAM DEWAN KOMISARIS DAN DIREKSI BOARD OF COMMISSIONERS AND BOARD
OF DIRECTORS
Kebijakan kepemilikan saham oleh Dewan Komisaris The Company's share ownership policy for the Board
dan Direksi yang berlaku di Perseroan mengacu of Commissioners and Directors is based on Financial
pada Peraturan Otoritas Jasa Keuangan (POJK) No. Services Authority Regulation (POJK) No. 4 of 2024
4 Tahun 2024 tentang Laporan Kepemilikan atau concerning the Reports of Ownership or Changes in
Setiap Perubahan Kepemilikan Saham Perusahaan Share Ownership of Public Companies and Reports of
Terbuka dan Laporan Aktivitas Menjaminkan Saham Share Pledge Activities of Public Companies, which
Perusahaan Terbuka yang menggantikan POJK No. replaces POJK No. 11/POJK.04/2017 concerning
11/POJK.04/2017 tentang Laporan Kepemilikan atau Reports of Ownership or Changes in Share Ownership
Setiap Perubahan Kepemilikan Saham Perusahaan of Public Companies. Therefore, the Board of
Terbuka. Dengan demikian, Dewan Komisaris dan Commissioners and Directors are required to report
Direksi wajib melaporkan kepemilikan sahamnya, baik their share ownership, both directly and indirectly, to
langsung maupun tidak, kepada OJK. the OJK.
Dalam regulasi tersebut, kewajiban pelaporan bagi This regulation outlines the reporting obligations for
Dewan Komisaris atau Direksi, antara lain: the Board of Commissioners and Directors, including:
1. Anggota Direksi atau anggota Dewan Komisaris 1. Members of the Board of Directors or members of
yang memiliki saham dengan hak suara baik the Board of Commissioners who, either directly or
langsung maupun tidak langsung wajib indirectly, own shares with voting rights are required
menyampaikan laporan kepemilikan hak suara atas to submit a report on their ownership of voting
saham dan setiap perubahan kepemilikan hak suara rights in shares and any changes in ownership of
atas saham Perusahaan Terbuka kepada Otoritas voting rights in shares of a Public Company to the
Jasa Keuangan; Financial Services Authority.
2. Laporan tersebut wajib disampaikan segera 2. This report must be submitted immediately, no later
paling lambat 3 (tiga) hari kerja sejak terjadinya than 3 (three) business days after the occurrence
kepemilikan hak suara atas saham atau setiap of ownership of voting rights in shares or any
perubahan kepemilikan hak suara atas saham changes in ownership of voting rights in shares of
Perusahaan Terbuka; a Public Company.
3. Serta ketentuan lain, termasuk yang tertuang 3. Other provisions, including those stipulated in OJK
dalam Surat Edaran OJK No. 10/SEOJK.04/2025 Circular Letter No. 10/SEOJK.04/2025 concerning
tentang Penyampaian Laporan Kepemilikan atau the Electronic Submission of Reports on Ownership
Setiap Perubahan Kepemilikan Saham Perusahaan or Any Changes in Ownership of Shares of a Public
Terbuka dan Laporan Aktivitas Menjaminkan Saham Company and Reports on Activities of Pledged
Perusahaan Terbuka Secara Elektronik. Shares of a Public Company.
4. OJK telah menunjuk Kustodian Sentra Efek Indonesia 4. The OJK has appointed the Indonesian Central
(KSEI) selaku Penyedia Sistem Pelaporan Secara Securities Depository (KSEI) as the Electronic
Elektronik berdasarkan butir III angka 1 SEOJK No. Reporting System Provider based on point III
10/SEOJK.04/2025. number 1 of SEOJK No. 10/SEOJK.04/2025.
5. KSEI menerbitkan Surat Keputusan Direksi KSEI 5. KSEI issued a KSEI Board of Directors Decree
tentang Pemberlakuan Penggunaan AKSes sebagai on the Enforcement of the Use of AKSes as a
Sarana Penyampaian Laporan Kepemilikan atau Means of Submitting Reports on Share Ownership
Setiap Perubahan Kepemilikan Saham dan Laporan or Any Changes in Share Ownership and
Aktivitas Menjaminkan Saham Perusahaan Terbuka Reports on Share Pledging Activities of Public
secara Elektronik. Companies Electronically.
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Tata Kelola Perusahaan | Corporate Governance
PELAKSANAAN TAHUN BUKU IMPLEMENTATION IN THE FISCAL YEAR
Sepanjang tahun 2025, telah terjadi perubahan pada Throughout 2025, there were changes in the Board
kepemilikan saham Direksi pada Perseroan. Sesuai of Directors' share ownership in the Company. In
ketentuan POJK No. 4/2024, seluruhnya telah dilaporkan accordance with POJK No. 4/2024, all changes
kepada OJK seperti rincian dalam tabel di bawah ini. have been reported to the OJK, as detailed in the
Sedangkan kepemilikan akhirnya disampaikan pada table below. The final ownership is disclosed in the
bab “Profil Perusahaan” yang terdapat dalam Laporan "Company Profile" section of this Annual Report.
Tahunan ini.
Nama Pemegang Saham Tanggal Lapor ke OJK
No.
Name of Shareholders Submission Date to OJK
2 Desember 2025
1 Erwin Ciputra
2 December 2025
20 November 2025
2 Andre Khor Kah Hin
20 November 2025
24 Agustus 2022
3 Fransiskus Ruly Aryawan
24 August 2022
9 Desember 2025
4 Baritono Prajogo Pangestu
9 December 2025
12 September 2025
5 Edi Riva’i
12 September 2025
15 Desember 2025
6 Raymond Budhin
15 December 2025
Sistem Pelaporan Pelanggaran
Whistleblowing System
Sistem pelaporan pelanggaran atau Whistleblowing The Whistleblowing System (WBS) serves as a
System (WBS) merupakan saluran penyampaian medium for conveying information about violations
informasi pelanggaran yang diberikan kepada to stakeholders, both internal and external, to report
pemangku kepentingan, baik internal maupun eksternal, them to Chandra Asri Group. The implementation of the
untuk menyampaikan laporan kepada Chandra Asri WBS is an important part of the Company's efforts to
Group. Penerapan WBS ini merupakan bagian penting implement GCG principles and maintain the integrity of
dari upaya Perseroan menerapkan prinsip GCG serta its business operations.
menjaga integritas usaha yang dijalankan.
CARA DAN PROSEDUR PELAPORAN REPORTING METHODS AND PROCEDURES
Pengaduan pelanggaran yang terjadi dapat dilaporkan Complaints of violations can be reported via email,
melalui e-mail, telepon, serta dapat juga dilaporkan telephone, or directly to the HR Services and Employee
secara langsung kepada pihak yang menangani Relations Division, which handles violation reporting.
pelaporan pelanggaran, yaitu Divisi HR Services and All reports will be verified based on relevant evidence.
Employee Relations. Seluruh laporan yang masuk akan If a violation is confirmed, the reported party will be
diverifikasi berdasarkan bukti terkait. Apabila benar subject to sanctions commensurate with the severity
terjadi pelanggaran, maka terlapor akan diberikan of the violation.
sanksi sesuai dengan beratnya pelanggaran.
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Perseroan memberikan sanksi yang tegas dan The Company imposes firm and consistent sanctions
konsisten atas pelanggaran yang terbukti dan ditangani for proven violations handled through the WBS to serve
melalui WBS agar dapat memberikan efek jera bagi as a deterrent to perpetrators and others who intend to
pelaku pelanggaran maupun pihak lain yang memiliki commit violations.
niat melakukan pelanggaran.
PENGELOLA PENGADUAN COMPLAINT MANAGEMENT
Pengelola pengaduan di lingkungan Chandra Asri The Whistleblower Committee manages complaints
Group adalah Komite Whistleblower. Pengelola within Chandra Asri Group. This complaint management
pengaduan ini ditetapkan sejak tanggal disetujuinya function was established on the date of approval of the
Kebijakan Penanganan Aduan, yaitu pada tanggal 13 Complaint Handling Policy, which was 13 October 2023.
Oktober 2023.
PERLINDUNGAN BAGI PELAPOR PROTECTION FOR WHISTLEBLOWERS
Perseroan menjamin bahwa setiap pelapor The Company guarantees that every whistleblower has
mendapatkan hak perlindungan, terutama dalam the right to protection, primarily in the form of identity
bentuk kerahasiaan identitas dan dukungan moril confidentiality and other moral support. However, this
lainnya. Namun demikian, hak perlindungan akan right to protection will be revoked if the whistleblower
dicabut apabila terbukti pelapor memberikan is proven to have submitted a false report.
laporan palsu.
HASIL PENANGANAN PENGADUAN COMPLAINT HANDLING RESULTS
Terdapat 2 (dua) pelaporan yang diterima melalui Two reports were received through the Whistleblower
Whistleblower Channel. Kedua pelaporan tersebut Channel. Both reports were further reviewed by
telah ditelaah lebih lanjut oleh Tim investigasi dan the Investigation Team and were deemed not to be
dinyatakan bukan merupakan pengaduan/laporan yang complaints/reports requiring further investigation.
memerlukan proses investigasi lebih lanjut.
Uraian
2025
Description
Laporan Diterima dan Diperiksa
2
Report Received and Examined
Laporan/Pengaduan Diinvestigasi
-
Report/Complaint Investigated
Kasus Pelanggaran Terkonfirmasi
-
Confirmed Violation Cases
Kasus Diselesaikan
2
Cases Solved
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Tata Kelola Perusahaan | Corporate Governance
Kebijakan Anti Korupsi dan Gratifikasi
Anti-Corruption and Gratification Policy
Perilaku korupsi dan gratifikasi yang merupakan Corruption and bribery, which are attempts to gain
upaya memperoleh keuntungan untuk diri sendiri personal or other benefits, harm not only the Company
atau orang lain, tidak hanya merugikan Perseroan, but also other stakeholders and society at large.
tetapi juga para pemangku kepentingan lainnya serta Therefore, Chandra Asri Group firmly rejects corruption
masyarakat pada umumnya. Karena itu, Chandra Asri and bribery within the Company.
Group secara tegas menolak korupsi dan gratifikasi di
lingkungan Perseroan.
Kebijakan tentang anti korupsi dan gratifikasi telah The anti-corruption and bribery policy is stipulated in
diatur dalam Kode Etik Perseroan dan diinternalisasikan the Company's Code of Conduct and internalized within
dalam nilai perusahaan, yaitu iSTAR, khususnya nilai the company's values, iSTAR, specifically the values
integritas dan akuntabilitas. Agar praktik bebas of integrity and accountability. To ensure consistent
korupsi ini dapat berjalan secara konsisten, maka implementation of these corruption-free practices,
Perseroan melakukan sosialisasi secara berkala the Company regularly disseminates information
kepada karyawan, mitra usaha, dan pelanggan dalam to employees, business partners, and customers at
berbagai kesempatan. various opportunities.
PROGRAM DAN PROSEDUR MENGATASI PROGRAMS AND PROCEDURES FOR
PRAKTIK KORUPSI ADDRESSING CORRUPT PRACTICES
Upaya untuk mengatasi potensi terjadinya praktik Efforts to address the potential for corruption are
korupsi, terutama dilakukan melalui sosialisasi atau primarily carried out through dissemination and
penyampaian informasi terkait dengan Kode Etik yang dissemination of information related to Chandra Asri
berlaku di Chandra Asri Group. Selain itu, Perseroan juga Group's Code of Conduct. Furthermore, the Company
telah menyediakan sistem pengaduan seandainya ada has established a complaints system for suspected
dugaan praktik korupsi terjadi di lingkungan Perseroan. corruption within the Company.
Saluran pengaduan tersebut merupakan bagian This complaint channel is part of the Whistleblowing
dari Whistleblowing System atau sistem pengaduan System, which can be submitted via email. Information
pelanggaran yang dapat disampaikan melalui can also be reported directly to the HR Service
e-mail. Selain itu, informasi dapat juga dilaporkan & Employee Relations Division, which handles
secara langsung kepada pihak yang menangani violation reporting.
pelaporan pelanggaran yaitu Divisi HR Service &
Employee Relations.
PELATIHAN/SOSIALISASI ANTI KORUPSI ANTI-CORRUPTION TRAINING/
KEPADA KARYAWAN SOCIALIZATION FOR EMPLOYEES
Chandra Asri Group melakukan sosialisasi kebijakan Chandra Asri Group regularly disseminates its anti-
anti korupsi secara berkala, bersamaan dengan corruption policy, in conjunction with the Company's
sosialisasi Kode Etik Perseroan. Saluran komunikasi Code of Conduct. Communication channels for
dalam penyampaian kebijakan anti korupsi, antara disseminating the anti-corruption policy include: an
lain: portal internal (intranet); materi orientasi pegawai internal portal (intranet); new employee orientation
baru dalam sesi New Employee Onboarding Program materials in the New Employee Onboarding Program
(NEOP); serta pertemuan dan diskusi langsung. (NEOP); and face-to-face meetings and discussions.
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Tata Kelola Teknologi Informasi
Information Technology Governance
GANGGUAN KEAMANAN SIBER CYBER SECURITY DISRUPTION
Chandra Asri Group menyadari bahwa ancaman Chandra Asri Group recognizes that security threats
keamanan di bidang Teknologi Informasi (TI) akan in the Information Technology (IT) sector will continue
terus berkembang. Untuk itu, Perseroan telah to evolve. Therefore, the Company has implemented
mengaplikasikan perangkat keamanan jaringan yang network security devices connected to a cybersecurity
terhubung kepada perusahaan keamanan siber dan company and implemented a cloud-based security
menerapkan sistem keamanan berbasis cloud untuk system for all computers within the Company.
semua komputer dalam lingkup Perseroan.
Selain itu, Perseroan juga telah memiliki antisipasi Furthermore, the Company has also anticipated
terhadap potensi terjadinya ancaman pada sistem TI. potential threats to its IT systems. Currently, in
Saat ini, dalam pelaksanaannya, bekerja sama dengan its implementation, it is collaborating with the
perusahaan keamanan siber, yaitu DXC Technology, cybersecurity company DXC Technology, which
yang setiap waktu memantau aktivitas komunikasi data continuously monitors data communication activity
dan merespon saat terjadi serangan. and responds to attacks.
Upaya ini merupakan inisiatif yang dijalankan untuk This effort is an initiative implemented to support
mendukung keamanan data Perseroan termasuk, the Company's data security, including operational
kegiatan operasional yang terhubung dengan sistem TI. activities connected to its IT systems.
DISASTER MANAGEMENT RECOVERY DISASTER MANAGEMENT RECOVERY
Chandra Asri Group telah mengantisipasi potensi Chandra Asri Group has anticipated potential
terjadinya potensi bencana dengan memiliki disaster disasters by implementing disaster management
management recovery. Di antaranya, dengan and recovery. This includes deploying its information
menempatkan server teknologi informasi di cloud. technology servers in the cloud. This system facilitates
Sistem ini memudahkan Perseroan menghadapi potensi the Company's response to potential disasters. All
terjadinya bencana. Seluruh kegiatan operasional yang operational activities accessible through digital
dapat diakses melalui sistem digital akan tetap berjalan systems will continue to run smoothly.
dengan baik.
Selain itu, seluruh dokumen Perseroan juga telah Furthermore, all Company documents have been
terdigitalisasi. Dengan begitu, setiap dokumen digitized. This means that every document can be
dapat diakses di mana pun dan kapan pun. Terutama accessed anywhere and at any time, especially
dokumen yang bersifat pengetahuan umum atau documents of a general knowledge nature. This is
general knowledge. Semua ini dilakukan dalam rangka done to mitigate potential risks, from natural disasters
memitigasi potensi risiko yang dapat terjadi; dari to fires.
bencana alam hingga kebakaran.
SISTEM PELAPORAN REPORTING SYSTEM
Secara organisasi, pengelolaan Teknologi Informasi Organizationally, Information Technology (IT)
(TI) berada di bawah Direktur Keuangan. Selain itu, management falls under the Director of Finance.
Direksi juga memiliki Steering Committee di bidang Furthermore, the Board of Directors has a Steering
Digital Transformation (DT), mengingat pelaksanaan Committee for Digital Transformation (DT), considering
DT mencakup banyak bagian. Dari bidang keuangan, that DT implementation encompasses many areas,
penjualan, perawatan, operasional, dan lain-lain. including finance, sales, maintenance, operations,
and more.
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Tata Kelola Perusahaan | Corporate Governance
Chandra Asri Group telah memiliki mekanisme Chandra Asri Group has a reporting mechanism in place
pelaporan di bidang DT. Setiap laporan akan masuk for DT. Each report goes to the Steering Committee
ke Steering Committee untuk dikaji (review), sebelum for review, before being ultimately decided on by the
akhirnya diputuskan tindak lanjutnya oleh Direksi Company's Board of Directors, specifically the Director
Perseroan, dalam hal ini Direktur Keuangan. of Finance.
Laporan tersebut tidak hanya yang bersifat rencana These reports cover not only development plans or
pengembangan atau perubahan, melainkan juga terkait changes, but also IT-related events. The Company has
dengan peristiwa yang terkait dengan TI. Sebab di implemented digitalization in its plants, in addition to
lingkungan pabrik, Perseroan juga sudah menerapkan operational activities, such as HR management.
digitalisasi, selain pada kegiatan operasional, seperti
pengelolaan SDM.
Penerapan Pedoman
Tata Kelola Perusahaan Terbuka
Implementation of Governance Guidelines for Public Companies
Perseroan telah melaksanakan prinsip-prinsip serta The Company has implemented the principles and
rekomendasi dalam penerapan GCG seperti diatur recommendations in implementing GCG as regulated
dalam Surat Edaran OJK No. 32 tahun 2015. Rinciannya in OJK Circular Letter No. 32 of 2015. The details are
dijelaskan dalam tabel di bawah ini. explained in the table below.
Rekomendasi
Recommendation
Prinsip Pelaksanaan di Perusahaan
Principles Implementation in the Company
Perihal
No.
Subject
Aspek 1: Hubungan Perusahaan Terbuka dengan Pemegang Saham Dalam Menjamin Hak-Hak Pemegang Saham
Aspect 1: Relationship of Public Companies with Shareholders in Ensuring Shareholders’ Rights
Perusahaan Terbuka memiliki cara atau
prosedur teknis pengumpulan suara (voting)
baik secara terbuka maupun tertutup yang
Sudah Terpenuhi
1.1 mengedepankan independensi.
Complied
Prinsip 1: Public Company has a method or voting
Meningkatkan Nilai procedure, both in an open or closed
Penyelenggaraan system, that prioritizes independence.
Rapat Umum
Seluruh anggota Direksi dan anggota Kehadiran anggota Direksi dan Dewan Komisaris
Pemegang Saham
Dewan Komisaris Perusahaan Terbuka hadir tidak seluruhnya secara fisik, karena ada juga
(RUPS)
dalam RUPS Tahunan. yang melalui perangkat online.
1.2
All members of the Board of Directors and The attendance of Board of Directors and Board
Principle 1:
Board of Commissioners are present at the of Commissioners members was not entirely in
Improving the
Annual GMS. person; some participated online.
Value of General
Meeting of Ringkasan hasil pelaksanaan RUPS telah dimuat
Shareholder (GMS) Ringkasan risalah RUPS tersedia dalam Situs
dalam situs web Perseroan terkait Hubungan
Implementation Web Perusahaan Terbuka paling sedikit
Investor.
selama 1 (satu) tahun.
1.3 The summary of the GMS implementation
The summary of the minutes of the GMS is
resolutions has been published on
available on the Public Company’s website
the Company’s website regarding
for at least one year.
Investor Relations.
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Rekomendasi
Recommendation
Prinsip Pelaksanaan di Perusahaan
Principles Implementation in the Company
Perihal
No.
Subject
Kebijakan komunikasi dengan Pemegang
Saham atau investor tidak diatur secara khusus
di Perseroan. Namun, Perseroan senantiasa
mengimplementasikan kegiatan komunikasi
kepada publik sebagaimana diatur, serta
tidak terbatas, pada Peraturan Otoritas Jasa
Keuangan No. 31/POJK.04/2015 tentang
Perusahaan Terbuka memiliki suatu
Keterbukaan atas Informasi atau Fakta Material
kebijakan komunikasi dengan pemegang
oleh Emiten atau Perusahaan Publik.
2.1 saham atau investor.
Company communication policies with
The Public Company has a communication
shareholders or investors are not specifically
policy with shareholders or investors.
regulated. However, the Company always
implements communication activities to the
public as required by regulation including
but not limited to OJK Regulation No. 31/
POJK.04/2015 concerning Disclosure of
Prinsip 2: Material Information or Facts by Issuers or
Meningkatkan Public Companies.
Kualitas Komunikasi
Perusahaan Terbuka Perseroan tidak memiliki kebijakan khusus
dengan Pemegang terkait komunikasi dengan Pemegang Saham
Saham atau Investor atau investor yang kemudian dicantumkan
di situs web. Namun, Perseroan senantiasa
Principle 2: mengimplementasikan kegiatan komunikasi
Improving the kepada publik sebagaimana diatur, serta
Quality of the tidak terbatas, pada Peraturan Otoritas Jasa
Public Company’s Keuangan No. 31/POJK.04/2015 tentang
Communication Keterbukaan atas Informasi atau Fakta
with Shareholders or Material oleh Emiten atau Perusahaan Publik.
Perusahaan Terbuka mengungkapkan
Investors Penerapannya telah dijelaskan pada informasi
kebijakan komunikasi Perusahaan Terbuka
terkait Sekretaris Perusahaan serta telah dimuat
dengan pemegang saham atau investor
dalam Laporan Tahunan yang diunggah dalam
dalam Situs Web.
2.2 situs web Perseroan.
The Public Company discloses the
The Company does not have a specific policy
communication policy of the Public
regarding communication with Shareholders
Company with shareholders or investors on
or investors uploaded on the website.
the website.
However, the Company always implements
communication activities to the public as
required by regulation, including but not
limited to OJK Regulation No. 31/POJK.04/2015
concerning Disclosure of Material Information
or Facts by Issuers or Public Companies.
The implementation has been disclosed in
information related to the Corporate Secretary
and has been included in the Annual Report
uploaded on the Company’s website.
Aspek 2: Fungsi dan Peran Dewan Komisaris
Aspect 2: Functions and Roles of the Board of Commissioners
Penentuan jumlah anggota Dewan Jumlah Dewan Komisaris sebanyak 8 (delapan)
Komisaris mempertimbangkan kondisi orang telah disesuaikan dengan perkembangan
Perusahaan Terbuka. usaha Perseroan sampai dengan saat ini.
Prinsip 3: 3.1 Determination of the number of members The total number of members on the Board of
Memperkuat of the Board of Commissioners takes Commissioners is 8 (eight) persons. This figure
Keanggotaan dan into account the condition of the has been adjusted to reflect the Company’s
Komposisi Dewan Public Company. current business development.
Komisaris
Principle 3: Penentuan komposisi anggota Dewan Masing-masing anggota Dewan Komisaris
Strengthening Komisaris memperhatikan keberagaman memiliki latar belakang pendidikan dan
the Membership keahlian, pengetahuan, dan pengalaman pengalaman yang berbeda-beda, sesuai
and Composition yang dibutuhkan. dengan tugas dan tanggung jawab
of the Board of 3.2 The determination of the membership yang diemban.
Commissioners composition of the Board o Commissioners Each member of the Board of Commissioners
takes into account the diversity of has a different background of education and
the required expertise, knowledge, experience, in line with their respective duties
and experience. and responsibilities.
298 From Transformational Growth to Enduring Strength
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Tata Kelola Perusahaan | Corporate Governance
Rekomendasi
Recommendation
Prinsip Pelaksanaan di Perusahaan
Principles Implementation in the Company
Perihal
No.
Subject
Dewan Komisaris mempunyai kebijakan
penilaian sendiri (self-assessment) untuk
menilai kinerja Dewan Komisaris. Kebijakan penilaian sendiri bagi Dewan
4.1 The Board of Commissioners has a Komisaris diatur dalam Pedoman dan Kode Etik
self-assessment policy to assess Direksi dan Dewan Komisaris.
the performance of the Board
of Commissioners.
Kebijakan penilaian sendiri (self- Penerapan kebijakan penilaian kinerja Dewan
assessment) untuk menilai kinerja Dewan Komisaris secara mandiri telah disampaikan
Komisaris, diungkapkan melalui Laporan dalam Laporan Tahunan ini pada bab Tata
Tahunan Perusahaan Terbuka. Kelola Perusahaan.
Prinsip 4: 4.2
The self-assessment policy to assess The implementation of the Board of
Meningkatkan the performance of the Board of Commissioners' self-assessment policy on its
Kualitas Commissioners, disclosed through the performance has been presented in this Annual
Pelaksanaan Tugas Annual Report of the Public Company. Report in the Corporate Governance chapter.
dan Tanggung
Jawab Dewan Belum terdapat kebijakan yang secara spesifik
Komisaris mengatur pengunduran diri anggota Dewan
Dewan Komisaris mempunyai kebijakan Komisaris apabila terlibat kejahatan keuangan.
Principle 4: terkait pengunduran diri anggota Namun, Perseroan memiliki kebijakan terkait
Improving the Dewan Komisaris apabila terlibat dalam pengunduran diri dan pemberhentian Dewan
Quality of the kejahatan keuangan. Komisaris apabila melanggar ketentuan jabatan.
4.3
Implementation The Board of Commissioners has a policy There is no specific policy governing the
of the Duties and related to the resignation of members of resignation of Board of Commissioners
Responsibilities the Board of Commissioners if they are members in cases of financial crimes. However,
of the Board of involved in financial crimes. the Company has a policy on the resignation
Commissioners and dismissal of Board of Commissioners
members for violating position related rules.
Dewan Komisaris atau Komite yang Perseroan belum memiliki kebijakan khusus
menjalankan fungsi Nominasi dan tentang suksesi Direksi sebab proses nominasi
Remunerasi menyusun kebijakan suksesi anggota Direksi dilakukan oleh Pemegang
dalam proses Nominasi anggota Direksi. Saham untuk mendapatkan persetujuan
The Board of Commissioners or the dalam RUPS.
4.4
Committee performing the Nomination The Company has not had a specific policy
and Remuneration functions shall establish relate to the Board of Directors succession as
a succession policy in the process of the Board of Directors nomination process is
Nominating members of the Board carried out by the Shareholders for approval in
of Directors. the GMS.
Aspek 3: Fungsi dan Peran Direksi
Aspect 3: Functions and Roles of the Board of Directors
Penentuan jumlah anggota Direksi
mempertimbangkan kondisi Perusahaan Jumlah Direksi sebanyak 13 (tiga belas) orang
Terbuka serta efektivitas dalam telah disesuaikan dengan perkembangan usaha
pengambilan keputusan. Perseroan sampai dengan saat ini.
5.1 The determination of the number of The total number of members on the Board of
members of the Board of Directors Directors is 13 (thirteen) persons. This figure has
takes into account the conditions of the been adjusted to reflect the Company's current
Public Company and the effectiveness of business development.
Prinsip 5: decision-making.
Memperkuat
Penentuan komposisi anggota Direksi Masing-masing anggota Direksi memiliki latar
Keanggotaan dan
memperhatikan, keberagaman keahlian, belakang pendidikan dan pengalaman yang
Komposisi Direksi
pengetahuan, dan pengalaman berbeda-beda, sesuai dengan tugas dan
yang dibutuhkan. tanggung jawab yang diemban.
Principle 5: 5.2
The determination of the composition of Each member of the Board of Directors has
Strengthening the
the members of the Board of Directors a different background of education and
Membership and
takes into account the diversity of the experience, in line with their respective duties
Composition of the
required skills, knowledge, and experience. and responsibilities.
Board of Directors
Direktur Keuangan memiliki pengetahuan dan
Anggota Direksi yang membawahi bidang pengalaman di bidang akuntansi, serta memiliki
akuntansi atau keuangan memiliki keahlian pengalaman yang ekstensif dalam menangani
dan/atau pengetahuan di bidang akuntansi. keuangan di berbagai perusahaan.
5.3
Members of the Board of Directors in The Finance Director has knowledge and
charge of accounting or finance have experience in accounting and extensive
expertise and/or knowledge of accounting. experience managing finance for a variety
of companies.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Rekomendasi
Recommendation
Prinsip Pelaksanaan di Perusahaan
Principles Implementation in the Company
Perihal
No.
Subject
Direksi belum memiliki kebijakan penilaian
Direksi mempunyai kebijakan penilaian kinerja sendiri sebab proses tersebut
sendiri (self-assessment) untuk menilai masih menjadi tugas dan tanggung jawab
kinerja Direksi. Dewan Komisaris.
6.1
The Board of Directors has a self- The Board of Directors does not have a self-
assessment policy to assess assessment policy, as the process is still
its performance. part of the Board of Commissioners’ duty
and responsibility.
Prinsip 6:
Meningkatkan Meskipun belum memiliki kebijakan penilaian
Kebijakan penilaian sendiri (self-
Kualitas kinerja sendiri, namun Laporan Tahunan ini telah
assessment) untuk menilai kinerja Direksi
Pelaksanaan Tugas memuat penilaian kinerja Direksi yang dilakukan
diungkapkan melalui laporan tahunan
dan Tanggung oleh Dewan Komisaris.
Perusahaan Terbuka.
Jawab Direksi 6.2 Although the self-assessment policy to assess
The self-assessment policy to assess the
its performance is still unavailable, this Annual
performance of the Board of Directors
Principle 6: Report has disclosed the Board of Directors’
is disclosed in the annual report of the
Improving performance assessment conducted by the
Public Company.
the Quality of Board of Commissioners.
Implementation
of Duties and Belum terdapat kebijakan yang secara
Responsibilities spesifik mengatur pengunduran diri anggota
of the Board of Direksi apabila terlibat kejahatan keuangan.
Direksi mempunyai kebijakan terkait
Directors Namun, Perseroan memiliki kebijakan terkait
pengunduran diri anggota Direksi apabila
pengunduran diri dan pemberhentian Direksi
terlibat dalam kejahatan keuangan.
apabila melanggar ketentuan jabatan.
6.3 The Board of Directors has a policy related
There is no specific policy regulating the
to the resignation of members of the
Board of Directors member resignation policy
Board of Directors if they are involved in a
if involved in financial crimes. However, the
financial crime.
Company has a policy related to Board of
Directors resignation and dismissal for violating
the position rules.
Aspek 4: Partisipasi Pemangku Kepentingan
Aspect 4: Participation of Stakeholders
Kebijakan pencegahan insider trading belum
diatur secara spesifik di Perseroan. Namun,
Perusahaan Terbuka memiliki kebijakan Perseroan mengadopsi sepenuhnya peraturan
untuk mencegah terjadinya insider trading. regulator terkait hal tersebut.
7.1
The Public Company establishes a policy to The Company's insider trading prevention
prevent the occurrence of insider trading. policy has not been specifically regulated.
However, the Company fully adopts the
prevailing regulations with regard to this issue.
Prinsip 7: Perseroan sedang mempertimbangkan untuk
Meningkatkan menyusun kebijakan khusus terkait korupsi
Aspek Tata Kelola dan anti fraud. Namun demikian, Perseroan
Perusahaan memiliki Nilai-nilai Perusahaan dan Kode Etik
melalui Partisipasi yang mengatur perilaku setiap insan Perseroan
Pemangku agar bertindak profesional, jujur, dan etis dalam
Perusahaan Terbuka memiliki kebijakan anti
Kepentingan semua aspek bisnis.
korupsi dan anti-fraud.
7.2
The Public Company establishes
Principle 7: The Company is considering drafting specific
anticorruption and anti-fraud policies.
Improving policies related to corruption and anti-fraud.
the Aspect However, the Company has Corporate Values
of Corporate and Code of Conducts that govern the behavior
Governance through of every employee and require them to act
Stakeholder professionally, honestly, and ethically in all
Participation business aspects.
Perseroan saat ini sudah memiliki kebijakan
Perusahaan Terbuka memiliki kebijakan tentang seleksi pemasok atau vendor, termasuk
tentang seleksi dan peningkatan peningkatan kemampuan pemasok atau vendor
kemampuan pemasok atau vendor. melalui proses evaluasi kinerja.
7.3
The Public Company establishes a policy on The Company already has vendor or supplier
the selection and capability improvement selection policies in place, including capacity
of suppliers or vendors. development through the performance
evaluation process.
300 From Transformational Growth to Enduring Strength
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Tata Kelola Perusahaan | Corporate Governance
Rekomendasi
Recommendation
Prinsip Pelaksanaan di Perusahaan
Principles Implementation in the Company
Perihal
No.
Subject
Secara bertanggung jawab, Perseroan
melaksanakan dan memenuhi ketentuan
Perusahaan Terbuka memiliki kebijakan
yang diatur dalam setiap pemberian kredit
tentang pemenuhan hak-hak kreditur.
7.4 oleh kreditur.
The Public Company establishes a policy on
In a responsible manner, the Company
the fulfillment of creditor rights.
implements and fulfills the provisions stipulated
in each credit grant by the creditor.
Perusahaan Terbuka memiliki kebijakan
Perseroan telah memiliki whistleblowing system.
sistem whistleblowing.
7.5 The Company already has a
The Public Company establishes a policy on
whistleblowing system.
the whistleblowing system.
Perusahaan Terbuka memiliki kebijakan Perseroan masih mempertimbangkan
pemberian insentif jangka panjang kepada pemberian insentif jangka panjang bagi Direksi
Direksi dan karyawan. dan karyawan.
7.6
The Public Company establishes a policy on The Company is still considering providing
the provision of long-term incentives to the long-term incentives to the Board of Directors
Board of Directors and employees. and employees.
Aspek 5: Keterbukaan Informasi
Aspect 5: Disclosure of Information
Selain situs web, keterbukaan informasi
Perusahaan Terbuka memanfaatkan Perseroan juga dilaksanakan melalui kanal sosial
penggunaan teknologi informasi secara media, seperti Instagram, Facebook, LinkedIn,
lebih luas selain situs web sebagai media Youtube, dan Twitter.
8.1 keterbukaan informasi. In addition to its website, the Company’s
The Public Company utilizes information information disclosure is also carried out
technology in addition to the website as a through social media channels, such as
Prinsip 8: medium for disclosing information. Instagram, Facebook, LinkedIn, Youtube,
Meningkatkan and Twitter.
Pelaksanaan Laporan Tahunan Perusahaan Terbuka
Keterbukaan mengungkapkan pemilik manfaat akhir
Informasi dalam kepemilikan saham Perusahaan
Terbuka paling sedikit 5% (lima persen),
Principle 8: selain pengungkapan pemilik manfaat Pemilik manfaat akhir dalam struktur
Improving the akhir dalam kepemilikan saham Perusahaan kepemilikan saham Perseroan telah
Implementation Terbuka melalui pemegang saham utama diungkapkan dalam bab Profil Perusahaan
of Disclosure of dan pengendali. dalam Laporan Tahunan ini.
Information 8.2
The Annual Report of the Public Company The ultimate beneficial owner in the structure
discloses the ultimate beneficiaries in of share ownership of the Company has been
the Public Company’s share ownership disclosed in the Company Profile chapter of this
of at least 5% (five percent), in addition Annual Report.
to the disclosure of the ultimate
beneficiaries in the Public Company’s
share ownership through the major and
controlling shareholder.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Sumber Daya 06
Manusia
Human Resources
Chandra Asri Group telah meluncurkan “Graduate
Development Program (GDP)” sebagai inisiatif
strategis dalam mencetak pemimpin masa depan.
Program ini menyasar warga negara Indonesia lulusan
baru dengan rekam jejak akademik unggul.
Chandra Asri Group has launched the "Graduate
Development Program (GDP)" as a strategic initiative to
develop future leaders. This program aims Indonesian
graduates with excellent academic records.
302 From Transformational Growth to Enduring Strength
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Sumber Daya Manusia | Human Resources From Transformational Growth to Enduring Strength 303
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Pengelolaan Sumber Daya Manusia
Management of Human Resources
Pengelolaan Sumber Daya Manusia (SDM) di lingkungan Human Resources (HR) management within PT Chandra
PT Chandra Asri Pacific Tbk (“Chandra Asri Group”, Asri Pacific Tbk ("Chandra Asri Group", "the Company")
“Perseroan”) senantiasa diselaraskan dengan dinamika is consistently aligned with the Company's evolving
dan kebutuhan Perseroan yang terus berkembang. dynamics and needs. Through expansion, acquisition,
Chandra Asri Group terus melakukan transformasi, baik and collaborations, Chandra Asri Group is poised to
melalui ekspansi, akuisisi, maupun kerja sama. Karena transform. Therefore, the need for HR will continue to
itu, kebutuhan terhadap SDM akan terus meningkat, increase, both in terms of quantity and quality.
baik dari sisi kuantitas maupun kualitas.
Inisiatif Perseroan dalam memenuhi kebutuhan SDM The Company's initiatives to meet HR needs are
dilakukan secara sistematis sejak dari rekrutmen hingga carried out systematically, from recruitment to career
pengembangan karier. Chandra Asri Group menilai development. For Chandra Asri Group, HR serves as a
bahwa SDM merupakan bagian yang sangat penting critical component in supporting the Company's short-
dalam mendukung kinerja Perseroan, baik dalam jangka and long-term performance.
pendek maupun panjang.
Dalam rangka mewujudkan SDM yang unggul tersebut, To bring about excellent HR, the Company
Perseroan senantiasa mengutamakan pelatihan dan consistently prioritizes training and competency
pengembangan kompetensi bagi karyawan dengan development for employees, by referring to
mengacu pada “Competency Framework”. Kerangka the "Competency Framework". This development
pengembangan ini mencakup kompetensi teknikal framework encompasses both technical and
maupun non-teknikal, yang terangkum dalam sistem non-technical competencies, which are summarized
pembelajaran sebagai panduan pengembangan in the learning system as a guide for HR competency
kompetensi SDM. development.
304 From Transformational Growth to Enduring Strength
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Sumber Daya Manusia | Human Resources
Pada prinsipnya, pengembangan SDM yang diterapkan In principle, the HR development implemented by the
Perseroan berbasis pada kompetensi yang terdiri Company is based on competencies consisting of
dari kompetensi kepemimpinan (leadership) dan leadership and functional/technical competencies.
fungsional/teknikal (functional/technical). Chandra Chandra Asri Group also designs education and
Asri Group juga mendesain pendidikan dan pelatihan training programs tailored to employee needs, aligned
sesuai kebutuhan karyawan yang diselaraskan dengan with business needs, ensuring they are on-target.
kebutuhan bisnis agar tepat sasaran. Hal ini dilakukan The activities are anticipated to drive the Company's
agar kegiatan tersebut mendukung rencana kerja overall work plan.
Perseroan secara keseluruhan.
Chandra Asri Group berpegang pada prinsip bahwa Chandra Asri Group adheres to the principle that
kegiatan usaha harus tumbuh dan berkembang business activities must grow and develop alongside
bersama SDM. Komitmen ini diwujudkan melalui its human resources. This commitment is realized
Employee Value Proposition (EVP); rangkaian manfaat through the Employee Value Proposition (EVP), a
dan nilai yang ditawarkan oleh Perseroan kepada series of benefits and values offered by the Company
karyawan dan calon karyawan terkait pengembangan to employees and prospective employees related to
diri, budaya, penghargaan, pengakuan (recognition), personal development, culture, rewards, recognition,
dan apresiasi yang membedakan Perseroan dengan and appreciation that differentiate the Company from
perusahaan lainnya. other companies.
EVP hadir untuk menegaskan komitmen Perseroan The EVP emphasizes the Company's commitment
yang memosisikan karyawan sebagai investasi terbaik. to positioning employees as its best investment.
Pada akhirnya, hal ini diharapkan dapat meningkatkan Ultimately, this is expected to enhance the Company's
keunggulan kompetitif Perseroan di lingkungan industri competitive advantage in a rapidly evolving industry.
yang terus berkembang pesat.
Seiring dengan semakin meningkatnya kebutuhan In line with the Company's growing need for adaptive
Perseroan terhadap pemimpin penerus yang and visionary successor leaders, Chandra Asri Group
adaptif dan visioner, Chandra Asri Group telah has launched the "Chandra Asri ASPIRE Program
meluncurkan “Chandra Asri ASPIRE Program (CAAP)", a strategic initiative to develop future leaders.
(CAAP)” sebagai inisiatif strategis dalam mencetak This program is design to foster Indonesian graduates
pemimpin masa depan. Program ini menyasar warga who possess excellent academic records, with the
negara Indonesia lulusan baru dengan rekam jejak initial recruitment process scheduled to open in the
akademik unggul, dengan proses rekrutmen perdana first semester of 2026.
yang akan dibuka pada semester pertama 2026.
Perseroan berpandangan bahwa inisiatif tersebut The Company is of the view that this initiative serves
sebagai investasi jangka panjang dalam membangun as a long-term investment in developing talent with
talenta yang memiliki kapabilitas teknis, kepemimpinan technical capabilities, strong leadership skills, and a
yang kuat, serta pemahaman strategis terhadap strategic understanding of the industry.
industri.
Program ini dirancang sebagai akselerasi kepemimpinan This program is designed as a structured leadership
yang terstruktur untuk mencetak pemimpin masa depan acceleration program to develop performance-based
berbasis kinerja yang siap menghadapi tantangan industri future leaders who are well prepared to address industry
secara adaptif, inovatif, dan berorientasi pada hasil. challenges in an adaptive, innovative, and results-
Melalui CAAP, Chandra Asri Group juga berkomitmen oriented manner. Through CAAP, Chandra Asri Group is
mendukung agenda nasional dalam mengoptimalkan also committed to supporting the national agenda of
bonus demografi serta berkontribusi pada Rencana optimizing the demographic dividend and contributing
Pembangunan Jangka Menengah Nasional (RPJMN) to the 2025-2029 National Medium-Term Development
2025-2029 untuk mencetak SDM unggul. Plan (RPJMN) to develop superior human resources.
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Prinsip Pengelolaan Sumber Daya Manusia
Human Resources Management Principles
Pengelolaan SDM di lingkungan Chandra Asri Group The management of HR within Chandra Asri Group
mengacu pada prinsip-prinsip yang diuraikan melalui refers to the following principles.
tabel di bawah ini.
Prinsip Realisasi
No.
Principle Realization
Perencanaan kuantitas dan kualitas SDM, serta penetapan tugas
dan tanggung jawab masing-masing jabatan disesuaikan dengan
Perencanaan SDM yang Terarah dan kebutuhan masing-masing unit kerja, serta pengembangan usaha yang
1 Terkendali dilakukan Perseroan.
Focused and Controlled HR Planning The Company plans the quantity and quality of its human resources while
defining the duties and responsibilities of each position based on the
needs of each work unit and the Company’s business development.
Perseroan memiliki komitmen bahwa setiap karyawan direkrut sesuai
dengan pengetahuan, kemampuan, dan keterampilannya dalam
memenuhi tugas dan tanggung jawabnya. Karena itu, tidak ada tindakan
diskriminasi dalam rekrutmen SDM Perseroan, baik terhadap jenis kelamin,
Rekrutmen yang Adil dan Setara suku, agama, ras, maupun golongan politik.
2
Fair and Equal HR Recruitment The Company is committed to recruiting employees based on
their knowledge, abilities, and skills relevant to their roles and
responsibilities. Therefore, the Company ensures a non-discriminatory
recruitment process, regardless of gender, ethnicity, religion, race, or
political affiliation.
Setiap karyawan berhak mendapatkan pendidikan dan pelatihan yang
diperlukan dalam berkarier di Perseroan. Hal ini merupakan bentuk
dukungan Perseroan bagi karyawan dalam mencapai target individu yang
Pengembangan Kompetensi dan ditetapkan sehingga dapat terus mengembangkan kariernya di Perseroan
Pengembangan Karier yang Sesuai sesuai dengan peningkatan kompetensi yang dimiliki.
3
Competence Development and Every employee has the right to receive the necessary education
Appropriate Career Development and training to advance their career within the Company. This
reflects the Company’s support in helping employees achieve their
individual targets, enabling continuous career growth in line with their
competency development.
Evaluasi kinerja oleh atasan dilakukan secara wajar, jujur, dan adil. Setiap
orang dinilai berdasarkan kompetensi, kinerja, dan akuntabilitas masing-
Penilaian Kinerja yang Jujur dan Adil
masing.
4 Honest and Fair Performance
Performance evaluations by superiors are conducted properly,
Assessment
honestly, and objectively. Each employee is assessed based on their
competencies, performance, and accountability.
Wujud penghargaan Perseroan terhadap setiap usaha karyawan, terutama
diwujudkan dalam bentuk pemberian remunerasi yang layak serta sesuai
dengan standar remunerasi industri terkait dan peraturan perundang-
undangan di bidang ketenagakerjaan. Perseroan juga menghargai
Pemenuhan Kesejahteraan Ekonomi
kebebasan berserikat dan berkumpul untuk menyampaikan aspirasi
dan Sosial
5 kepada Manajemen.
Fulfillment of Economic and Social
The Company recognizes employees' contributions by providing
Welfare
fair remuneration aligned with industry remuneration standards and
applicable labor law and regulations. Additionally, the Company respects
employee’s freedom to associate and assemble to voice their aspirations
to Management.
306 From Transformational Growth to Enduring Strength
Page 307
Sumber Daya Manusia | Human Resources
Struktur Pengelolaan Sumber Daya Manusia
Human Resource Management Structure
Pengelolaan SDM dijalankan oleh Direktorat Human HR management is carried out by the Human Resources
Resources (HR) yang dipimpin Direktur SDM & Urusan (HR) Directorate, led by the Director of HR & Corporate
Korporat. Direktorat ini membawahi 2 (dua) General Affairs. This directorate oversees two General Managers
Manager (GM): GM HR Services & Employee Relations (GMs): the GM HR Services & Employee Relations and
dan GM HR Strategy Management. the GM HR Strategy Management.
Divisi HR Services & Employee Relations merupakan The HR Services & Employee Relations Division is
bagian personalia dan hubungan industrial, sedangkan responsible for personnel and industrial relations, while
Divisi HR Strategy Management bertanggung jawab the HR Strategy Management Division is responsible
untuk proses rekrutmen, pelatihan, manajemen talenta, for recruitment, training, talent management,
manajemen organisasi, kompensasi, manajemen o r g a n i z at i o n a l m a n a g e m e n t , c o m p e n s at i o n ,
kinerja, manajemen budaya, dan manajemen sistem HR. performance management, culture management, and
HR system management.
Perseroan juga telah menunjuk HR Business Partner The Company has also appointed HR Business Partners
(HRBP) yang berada di kantor pusat maupun di pabrik (HRBPs) located at the Company's head office and
Perseroan untuk menyelaraskan kebutuhan bisnis dengan plants to align business needs with employees and
pekerja dan lini manajemen dari unit-unit bisnis. HRBP line management in business units. The HRBPs are
juga memiliki tugas untuk memformulasikan kemitraan also tasked with formulating partnerships with all
dengan seluruh fungsi HR dalam rangka melayani HR functions to serve and provide added value to
serta memberikan nilai tambah kepada manajemen management and employees, while addressing
dan pekerja, sekaligus menjawab kebutuhan bisnis business and organizational needs.
dan organisasi.
Presiden Direktur
President Director
Direktur SDM &
Urusan Korporat
Director of HR & Corporate Affairs
GM HR GM HR
Employee Relations Strategy
From Transformational Growth to Enduring Strength 307
Page 308
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk Rekrutmen Sumber Daya Manusia Human Resources Recruitment Chandra Asri Group berkomitmen untuk memastikan Chandra Asri Group is committed to ensuring non- tidak ada diskriminasi dalam melakukan rekrutmen. discrimination in recruitment. The Company does not Perseroan tidak memandang perbedaan jenis kelamin, discriminate based on gender, ethnicity, religion, race, suku, agama, ras, maupun golongan dan politik. Pada social class, or political affiliation. In fiscal year 2025, tahun buku 2025, Perseroan telah merekrut 334 the Company recruited 334 new employees. karyawan baru. Perseroan telah memiliki ketentuan dalam proses The Company has established regulations for its rekrutmen, yang diawali oleh kajian berkala tentang recruitment process, which begins with a periodic kebutuhan SDM pada unit-unit organisasi. Dari review of human resource needs across organizational hasil kajian tersebut, jika ternyata ada kebutuhan units. Based on the results of this review, if additional penambahan SDM, selanjutnya direalisasikan oleh Divisi human resource needs are identified, these are then Human Resources. implemented by the Human Resources Division. Pola rekrutmen dilakukan melalui 2 (dua) pendekatan. The recruitment process is carried out through Pertama, rekrutmen internal untuk membuka two approaches. The first is internal recruitment to kesempatan dan memfasilitasi pengembangan karier create opportunities and facilitate employee career karyawan. Kedua, rekrutmen eksternal. Rekrutmen development, and the second is external recruitment. eksternal umumnya turut melibatkan perangkat daerah, External recruitment generally involves regional yakni kerja sama dengan Dinas Tenaga Kerja Pemda government agencies, collaborating with the Regional untuk mendapatkan tenaga kerja lokal. Manpower Office to source local workers. Selain itu, diadakan pula rekrutmen secara terbuka In addition, open recruitment is conducted through job melalui iklan lowongan kerja yang menggunakan advertisements using various communication channels beragam saluran komunikasi seperti: website such as the Company's website, LinkedIn, JobStreet, Perseroan, LinkedIn, JobStreet, referensi internal, serta internal referrals, and other labor supply agencies. lembaga penyedia tenaga kerja lainnya. Selanjutnya, kandidat yang masuk daftar calon Next, candidates shortlisted for employment karyawan akan melalui proses seleksi. Dalam proses will undergo a selection process. In this process, ini, perhatian utama Perseroan adalah kesesuaian the Company's primary focus is on matching the kebutuhan organisasi dengan keterampilan, organization's needs with the skills, abilities, and kemampuan serta pengalaman calon karyawan untuk experience of prospective employees to perform the melaksanakan tugas sesuai dengan tuntutan pekerjaan. duties required by the job. Profil Sumber Daya Manusia Human Resources Profile Hingga akhir tahun buku 2025, jumlah karyawan By the end of the fiscal year 2025, the number of Chandra Asri Group mencapai 3.969 orang. Angka employees in Chandra Asri Group reached 3,969. This ini merupakan jumlah karyawan Chandra Asri Group figure represents the number of employees in Chandra beserta anak usaha yang dimiliki secara mayoritas. Asri Group, including its majority-owned subsidiaries. Informasi selengkapnya terkait komposisi SDM Further information regarding the Company's human Perseroan diuraikan secara lengkap pada bab “Profil resource composition is described in full in the Perusahaan” yang terdapat dalam Laporan Tahunan ini. "Company Profile" chapter of this Annual Report. 308 From Transformational Growth to Enduring Strength
Page 309
Sumber Daya Manusia | Human Resources
Tingkat Turnover Karyawan Employee Turnover Rate
Pada tahun 2025, tingkat turnover karyawan Perseroan In 2025, the Company's employee turnover rate was
sebesar 2,4%. 2.4%.
Tingkat Turnover
Turnover Rate
Uraian Satuan
2025 2024 2023
Description Unit
Tenaga Kerja Baru Orang
367 229 181
New Employees People
Jumlah Karyawan Mengundurkan Diri Orang
98 85 102
Number of Employees Reigned People
Jumlah Karyawan Orang
3.969 2.384 2.326
Total Employees People
Tingkat Turnover
% 2,4 3,57 4,39
Turnover Rate
Perseroan menerapkan sejumlah inisiatif sebagai upaya The Company has implemented several initiatives
merespons turnover, di antaranya kebijakan promosi/ to address turnover, including promotion/career
progresi karier, program First Home Ownership Program progression policies, the First Home Ownership
(FHOP), dan program suksesi yang jelas. Seiring dengan Program (FHOP), and a clear succession program. As
perkembangan bisnis perusahaan yang semakin meluas, the Company's business expands, opportunities for
tersedia pula peluang bagi karyawan Perseroan untuk employees to pursue careers in other business lines
berkarier di lini bisnis lain (talent mobility). (talent mobility) are also available.
Pelatihan dan Pengembangan Kompetensi
Sumber Daya Manusia
Human Resource Competency Training and Development
Program pengembangan kompetensi di lingkungan The competency development program within
Chandra Asri Group mengacu pada Annual Learning Chandra Asri Group is based on the Annual Learning
& Development Plan (ALDP) di setiap organisasi & Development Plan (ALDP) in each of the Company's
Perseroan. Peninjauan terakhir terhadap ALDP adalah organizations. The ALDP was last reviewed at the end of
pada akhir tahun 2025 dan saat ini masih dinilai relevan. 2025 and is still considered relevant.
Metode yang diterapkan dalam pengembangan The methods applied in competency development vary,
kompetensi bervariasi, salah satunya adalah one of which is the 70:20:10 approach. The following
pendekatan 70:20:10. Uraiannya: prinsip 70 berfokus is explained: Principle 70 focuses on direct learning or
pada pembelajaran langsung atau on-the-job training, on-the-job training, Principle 20 emphasizes coaching/
prinsip 20 menekankan pada coaching/mentoring, mentoring, and Principle 10 focuses on classroom
sedangkan prinsip 10 adalah pelatihan di kelas atau training or independent learning.
pembelajaran mandiri.
Rincian pelaksanaan pengembangan kompetensi Details of employee competency development
karyawan diuraikan pada bab “Profil Perusahaan” yang implementation are outlined in the "Company Profile"
terdapat dalam Laporan Tahunan ini. chapter of this Annual Report.
From Transformational Growth to Enduring Strength 309
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Manajemen Kinerja Sumber Daya Manusia
Human Resource Performance Management
Chandra Asri Group telah memiliki Manajemen Kinerja Chandra Asri Group has implemented a Human Resources
SDM sebagai alat ukur kinerja bahwa SDM telah Performance Management system as a performance
melaksanakan pekerjaannya secara konsisten serta measurement tool to ensure that employees carry out
sesuai tugas dan fungsi utamanya. Manajemen Kinerja their duties consistently and in accordance with their
tersebut berbasis pada pencapaian Key Performance respective roles and responsibilities. This performance
Indicator (KPI) dan nilai iSTAR. management framework is based on the achievement
of Key Performance Indicators (KPIs) and the Company’s
iSTAR values.
Penetapan KPI dilakukan secara terstruktur, yang KPI setting is conducted in a structured and cascading
diturunkan mulai dari KPI Korporat, Direktorat, Divisi, manner, starting from Corporate-level KPIs and flowing
Departemen, dan Seksi, serta mulai dari individu di down through Directorate, Division, Department, and
tingkat manajer hingga staf. Perseroan juga telah Section levels, as well as to individuals from managerial
menyusun “KPI Library” berdasarkan proses kerja di positions to staff. The Company has also developed
masing-masing area untuk memastikan kualitas dan a “KPI Library” based on work processes across
standar kinerja yang lebih tepat sasaran. respective functions to ensure more targeted and
standardized performance quality.
Selain itu, Perseroan menggunakan iSTAR yang In addition, the Company adopts iSTAR as its core
merupakan “Nilai Perseroan” untuk menjadi acuan corporate values, serving as a behavioral reference
perilaku karyawan dalam bekerja. Penilaian pada iSTAR for employees in the workplace. Assessment of iSTAR
dilakukan dengan metode 360 derajat, bukan hanya values is conducted using a 360-degree evaluation
dari atasan, juga dari rekan kerja dan bawahan ( jika method, involving not only supervisors but also peers
ada). and subordinates (where applicable).
Hasil penilaian terhadap pencapaian KPI dan nilai iSTAR The results of KPI achievement and iSTAR assessments
menjadi dasar pemberian umpan balik dan pembinaan serve as the basis for providing regular feedback
rutin karyawan untuk meningkatkan produktivitas. Hasil and employee coaching to enhance productivity.
penilaian tersebut juga digunakan sebagai salah satu These assessment outcomes are also used as key
dasar pemberian penghargaan, kompensasi, serta considerations in determining rewards, compensation,
pengembangan karier. and career development.
310 From Transformational Growth to Enduring Strength
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Sumber Daya Manusia | Human Resources
Penghargaan dan Kompensasi
Awards and Compensation
Chandra Asri Group telah memiliki mekanisme dalam Chandra Asri Group has established mechanisms for
memberikan penghargaan dan kompensasi kepada providing rewards and compensation to employees.
karyawan. Kebijakan ini bertujuan untuk meningkatkan These policies aim to enhance employee motivation
motivasi dan loyalitas karyawan, melalui penilaian yang and loyalty through transparent and fair assessments.
transparan dan adil. Program tersebut terbagi menjadi The reward programs comprise monetary and non-
reward monetary dan non-monetary, serta kombinasi monetary incentives, as well as a combination of both,
dari keduanya. Sementara kompensasi diberikan dalam while compensation is provided in the form of salary
bentuk kenaikan gaji atau bonus kinerja. adjustments or performance-based bonuses.
Perseroan menjaga agar tingkat kesesuaian The Company ensures that its reward and compensation
penghargaan dan kompensasi tetap menarik dengan packages remain competitive by conducting regular
cara melakukan perbandingan (benchmarking) secara benchmarking within the chemical and infrastructure
berkala di lingkungan industri kimia dan infrastruktur. industries. Key factors considered in this benchmarking
Beberapa unsur yang menjadi pertimbangan dalam process include eligibility requirements, types of
perbandingan tersebut, antara lain persyaratan, jenis, incentives, and the levels of compensation provided.
dan besaran kompensasi yang diberikan.
Hasil perbandingan tersebut ditindaklanjuti oleh analisis The benchmarking results are subsequently reviewed
di internal Perseroan untuk dilakukan penyesuaian through internal analysis to determine whether
bila dibutuhkan. Sementara itu, evaluasi remunerasi adjustments are necessary. In addition, remuneration
dilaksanakan melalui Survei Total Remunerasi Tahunan evaluations are carried out through the Annual Total
(Annual Total Remuneration Survey/TRS) yang Remuneration Survey (TRS) conducted by Mercer, a
dilaksanakan oleh konsultan SDM Mercer. Hingga saat human resources consulting firm. To date, the Company
ini, Perseroan berhasil mempertahankan daya saing has successfully maintained competitive and attractive
besaran penghargaan dan kompensasi yang menarik reward and compensation levels compared to peer
bagi karyawan, jika dibandingkan dengan perusahaan companies at the national level.
sejenis di tingkat nasional.
Pengembangan Karier Sumber Daya Manusia
Human Resources Career Development
Chandra Asri Group mendukung setiap karyawan Chandra Asri Group supports every employee in
untuk mengembangkan dan meningkatkan kariernya. developing and advancing their careers. Through the
Melalui Sistem Manajemen Karier, karyawan dapat Career Management System, employees are able
mulai menentukan arah karier yang diinginkan dan to define their desired career paths and identify the
mengidentifikasi program pengembangan diri yang personal development programs required to achieve
diperlukan untuk mewujudkannya. Pengembangan karier their career objectives. Career development may be
dapat dilakukan secara vertikal, yakni melalui promosi pursued vertically through promotions, or horizontally
jabatan, ataupun secara horizontal, yakni melalui mutasi through lateral transfers across functions at equivalent
pada bidang tertentu dengan tingkat jabatan yang setara. job levels.
Hingga 31 Desember 2025, total karyawan yang As of 31 December 2025, a total of 206 employees
mendapatkan promosi jabatan sebanyak 206 orang received promotions, while 258 employees
dan progresi sebanyak 258 orang. Sedangkan, jumlah experienced career progression. Meanwhile, 229
karyawan yang dimutasi/dirotasi pada level jabatan employees were transferred or rotated within positions
yang sama sebanyak 229 orang. at the same job level.
From Transformational Growth to Enduring Strength 311
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Remunerasi dan Kesejahteraan
Sumber Daya Manusia
Human Resources Remuneration and Welfare
Penerapan sistem remunerasi di lingkungan Chandra The implementation of the remuneration system within
Asri Group dilakukan secara transparan dan adil sesuai Chandra Asri Group is carried out in a transparent and
penilaian kinerja dan peraturan perundang-undangan equitable manner, in accordance with performance
yang berlaku. Pemberian remunerasi dilaksanakan evaluations and applicable laws and regulations.
sesuai dengan Perjanjian Kerja Bersama (PKB) yang Remuneration is provided in line with the Collective
antara lain mengatur tentang kesejahteraan karyawan, Labor Agreement (PKB), which, among other things,
insentif kerja, upah lembur, dana pensiun, tunjangan governs employee welfare, work incentives, overtime
kesehatan, tunjangan kinerja tahunan, dan liburan pay, pension benefits, health benefits, annual
bonus. performance allowances, and holiday bonuses.
PKB tersebut selalu dievaluasi secara berkala untuk The Collective Labor Agreement is reviewed periodically
disesuaikan dengan perubahan peraturan perundang- to ensure alignment with changes in prevailing laws and
undangan dan perkembangan industri di Indonesia. regulations as well as developments within the industry
in Indonesia.
Uraian terkait remunerasi dan manfaat lainnya bagi Details of remuneration and other benefits provided to
karyawan, baik tetap maupun tidak tetap adalah employees, both permanent and
sebagai berikut:
Hak Karyawan Karyawan Tetap Karyawan Tidak Tetap
Employees’ Right Permanent Employees Non-Permanent Employees
Kompensasi (Remunerasi)
Compensation (Remuneration)
Gaji, Tunjangan, Lembur, dan THR
Salaries, Allowances, Overtime, and Festive Allowances
Bonus
Bonus
Manfaat - Fasilitas Kerja
Benefits - Work Facilities
Pakaian Dinas dan Sepatu Kerja
Official Clothing and Work Shoes
Fasilitas Perjalanan Dinas
Official Travel Facility
Transportasi dan Komunikasi
Transportation and Communication (Hanya transportasi)
(Transportation only)
Program Kepemilikan Rumah Pertama
First-Home Ownership Program
312 From Transformational Growth to Enduring Strength
Page 313
Sumber Daya Manusia | Human Resources
Hak Karyawan Karyawan Tetap Karyawan Tidak Tetap
Employees’ Right Permanent Employees Non-Permanent Employees
Manfaat - Perlindungan Kerja
Benefits - Work Protection
Lingkungan Kerja: Penerapan K3 dan Kesempatan Berserikat
Work Environment: OHS Implementation and Freedom to
Associate
Perlindungan Hukum
Legal Protection
BPJS Ketenagakerjaan
BPJS Kesehatan
Fasilitas Kesehatan Lainnya
Other Health Facilities
Fasilitas Asuransi Jiwa Lainnya
Other Life Insurance Facilities
Program Pensiun
Pension Program
Manfaat - Penghargaan
Benefits - Awards
Peluang Karier: Formasi, Promosi, Progresi Mutasi,
Pengembangan dan Pelatihan, Beasiswa Pihak Ketiga
Career Opportunities: Formation, Promotion, Mutation (Hanya Pelatihan)
Progression, Development and Training, Third Party Scholarship (Training only)
Penghargaan
Awards
Masa Kerja
Years of Service
Prestasi
Achievements
Loyalitas, Inovasi Kerja
Loyalty, Work Innovation (Hanya atas inovasi)
(Only on innovation)
Karyawan yang Menyelamatkan Perseroan dari Bahaya
Kecelakaan
Employees Rescuing the Company from Accident Hazards
Rekreasi, Olahraga, Kesenian
Recreation, Sports, Arts
Cuti Karyawan, Cuti Sakit, Cuti Alasan Penting
Employees Leave, Sick Leave, Emergency Leave
Cuti Hamil, Cuti Keagamaan, dan Istirahat Panjang
-
Maternity Leave, Religious Leave, and Long Leave
Beasiswa kepada Anak Karyawan yang Berprestasi
Scholarships for Employees' Children with Academic -
Achievement
From Transformational Growth to Enduring Strength 313
Page 314
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk Hubungan Industrial Industrial Relations Chandra Asri Group berupaya menjalin komunikasi Chandra Asri Group strives to foster constructive two- 2 (dua) arah yang kondusif dengan karyawan. Upaya way communication with its employees. This effort ini dilakukan sebagai wujud kepatuhan terhadap reflects the Company’s compliance with the provisions ketentuan dalam Undang-Undang No. 13 tahun of Law No. 13 of 2003 on Manpower, as well as other 2003 tentang Ketenagakerjaan maupun peraturan relevant prevailing laws and regulations. perundang-undangan lain yang relevan. Perseroan telah memiliki serikat pekerja yang bernama The Company has an established labor union, namely Serikat Pekerja Kimia, Energi, Pertambangan, Minyak, the Chemical, Energy, Mining, Oil, Gas and General Gas Bumi dan Umum (SP KEP) Pimpinan Unit Kerja (PUK) Workers Union (SP KEP), Work Unit Leadership (PUK) PT Chandra Asri Pacific Tbk, atau yang disingkat SPKEP of PT Chandra Asri Pacific Tbk, abbreviated as SPKEP PUK PT CAP, yang berdiri sejak tahun 2001. Perseroan PUK PT CAP, which has been in existence since 2001. dan Serikat Pekerja telah mengatur dan merumuskan The Company and the labor union have formulated and Perjanjian Kerja Bersama (PKB) agar kedua belah pihak implemented a Collective Labor Agreement (PKB) to dapat menjalankan tugas dan tanggung jawab secara enable both parties to carry out their respective roles bersama-sama dalam batasan yang disepakati. and responsibilities within mutually agreed boundaries. Hingga tahun 2025, terdapat nol (0) pengaduan terkait As of 2025, there were zero (0) employment-related dengan masalah ketenagakerjaan di Perseroan. complaints recorded by the Company. 314 From Transformational Growth to Enduring Strength
Page 315
Sumber Daya Manusia | Human Resources
Program Pensiun
Pension Fund Program
Chandra Asri Group mengupayakan kesejahteraan Chandra Asri Group is committed to supporting
karyawan sejak bergabung dalam Perseroan hingga employee welfare from the commencement of
memasuki masa pensiun. Untuk itu, Perseroan memiliki employment through retirement. To this end, the
Program Dana Pensiun yang bekerja sama dengan Company has established a Pension Fund Program in
pihak ketiga. cooperation with third-party providers.
Pelaksanaan program pensiun ini menggunakan The pension fund program is implemented under a
sistem kontribusi Perseroan dan karyawan. Perseroan contributory scheme involving both the Company
memberikan kontribusi 4,57% dan karyawan 2,53% dari and employees. The Company contributes 4.57% and
upah pokok, dengan maksimum upah pokok ditentukan employees contribute 2.53% of basic salary, with the
sebesar Rp5.000.000. maximum basic salary capped at Rp5,000,000.
Kendati demikian, Perseroan memberikan keleluasaan Nevertheless, the Company provides flexibility for its
kepada entitas anak untuk menetapkan sistem pensiun subsidiaries to determine pension schemes that are
yang sesuai dengan kondisi pada perusahaan tersebut, appropriate to their respective conditions, provided
sepanjang tidak melanggar peraturan perundang- that such schemes comply with applicable laws and
undangan yang berlaku serta memberikan manfaat regulations and deliver benefits to employees.
bagi karyawan.
From Transformational Growth to Enduring Strength 315
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Tanggung 07
Jawab Sosial
Perusahaan
Corporate Social
Responsibility
Chandra Asri Group telah berhasil mereduksi intensitas emisi
sebesar 20,73% sejak tahun 2018 (baseline), yang dicapai
melalui penerapan strategi “ABCD” (Abate, Balance, Control,
Decarbonize). Pencapaian ini menjadi bukti nyata komitmen
Perseroan dalam memperkuat keberlanjutan operasional
sekaligus mempertegas peran Chandra Asri Group sebagai mitra
aktif dalam mendorong transisi menuju industri rendah karbon
yang memberikan manfaat ekonomi dan sosial bagi Indonesia.
Chandra Asri Group has successfully reduced its emissions intensity by 20.73% since
2018 (baseline), achieved through the implementation of the "ABCD" (Abate, Balance,
Control, Decarbonize) strategy. This achievement is concrete evidence of the Company's
commitment to strengthening operational sustainability while emphasizing the role of
Chandra Asri Group as an active partner in driving the transition to a low-carbon industry
that provides economic and social benefits for Indonesia.
316 From Transformational Growth to Enduring Strength
Page 317
Tanggung Jawab Sosial Perusahaan | Corporate Social Responsibility
From Transformational Growth to Enduring Strength 317
Page 318
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk Laporan Tanggung Jawab Sosial dan Lingkungan Social and Environmental Responsibility Report 318 From Transformational Growth to Enduring Strength
Page 319
Tanggung Jawab Sosial Perusahaan | Corporate Social Responsibility
Sesuai dengan Surat Edaran Otoritas Jasa Keuangan In accordance with the Financial Services Authority
(SEOJK) No. 16/SEOJK.04/2021 tentang Bentuk Circular Letter (SEOJK) No. 16/SEOJK.04/2021
dan Isi Laporan Tahunan Emiten atau Perusahaan concerning the Form and Content of Annual Reports
Publik, PT Chandra Asri Pacific Tbk (“Perseroan”) of Issuers or Public Companies, PT Chandra Asri
menyampaikan laporan Tanggung Jawab Sosial dan Pacific Tbk (the “Company”) submits its Social and
Lingkungan (TJSL) dalam buku terpisah. Laporan TJSL Environmental Responsibility (CSR) report in a separate
tersebut telah mengacu pada Peraturan OJK (POJK) book. The CSR report refers to Financial Services
No. 51/POJK.03/2017 tentang Penerapan Keuangan Authority Regulation (POJK) No. 51/POJK.03/2017
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, concerning the Implementation of Sustainable
dan Perusahaan Publik. Finance for Financial Services Institutions, Issuers, and
Public Companies.
From Transformational Growth to Enduring Strength 319
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Surat Pernyataan Anggota Direksi
tentang Tanggung Jawab atas Laporan
Tahunan 2025 PT Chandra Asri Pacific Tbk
Statement of Responsibility by the Board of Directors for the 2025 Annual Report of
PT Chandra Asri Pacific Tbk
Kami yang bertanda tangan di bawah ini menyatakan We, the undersigned, hereby declare that all
bahwa semua informasi dalam Laporan Tahunan information contained in the 2025 Annual Report of
PT Chandra Asri Pacific Tbk tahun buku 2025 telah PT Chandra Asri Pacific Tbk has been fully disclosed,
dimuat secara lengkap dan bertanggung jawab penuh and we assume sole responsibility for the accuracy of
atas kebenaran isi Laporan Tahunan Perseroan. its contents.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
Jakarta, April 2026
Direksi
Board of Directors
Erwin Ciputra
Presiden Direktur
President Director
Baritono Prajogo Pangestu Pholavit Thiebpattama
Wakil Presiden Direktur Komersial & Produksi Wakil Presiden Direktur Proyek dan Pemeliharaan
Commercial & Production Vice President Director Projects and Maintenance Vice President Director
Andre Khor Kah Hin Raymond Budhin Fransiskus Ruly Aryawan
Direktur Keuangan Direktur Polymer Sales Direktur Supply Chain
Finance Director Polymer Sales Director Supply Chain Director
Suryandi Konlakan Chankachangchaeng Nongnapat Saisuthi Wittaya Guntawang
Direktur Sumber Daya Direktur Project, Direktur Strategi dan Direktur ESG dan
Manusia dan Urusan Korporat Maintenance & TEC Pengembangan Bisnis Keberlanjutan
Human Resources and Project, Maintenance & Strategy and Business ESG and Sustainability
Corporate Affairs Director TEC Director Development Director Director
Hamim Thohari Edi Riva’i Ronald Sihombing
Direktur Produksi Hilir Direktur Legal dan Urusan Eksternal Direktur Manufaktur
Downstream Production Director Legal and External Affairs Director Manufacturing Director
320 From Transformational Growth to Enduring Strength
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Surat Pernyataan Anggota Dewan Komisaris
tentang Tanggung Jawab atas Laporan
Tahunan 2025 PT Chandra Asri Pacific Tbk
Statement of Responsibility by the Board of Commissioners for the 2025 Annual Report of
PT Chandra Asri Pacific Tbk
Kami yang bertanda tangan di bawah ini menyatakan We, the undersigned, hereby declare that all
bahwa semua informasi dalam Laporan Tahunan information contained in the 2025 Annual Report of
PT Chandra Asri Pacific Tbk tahun buku 2025 telah PT Chandra Asri Pacific Tbk has been fully disclosed,
dimuat secara lengkap dan bertanggung jawab penuh and we assume sole responsibility for the accuracy of
atas kebenaran isi Laporan Tahunan Perseroan. its contents.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
Jakarta, April 2026
Dewan Komisaris
Board of Commissioners
Djoko Suyanto
Presiden Komisaris (Komisaris Independen)
President Commissioner (Independent Commissioner)
Tan Ek Kia
Wakil Presiden Komisaris (Komisaris Independen)
Vice President Commissioner (Independent Commissioner)
Ho Hon Cheong Agus Salim Pangestu Lim Chong Thian
Komisaris (Komisaris Independen) Komisaris Komisaris
Commissioner (Independent Commissioner) Commissioner Commissioner
Sakchai Patiparnpreechavud Rungnapa Janchookiat Pongpun Amornvivat
Komisaris Komisaris Komisaris
Commissioner Commissioner Commissioner
From Transformational Growth to Enduring Strength 321
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Laporan 08
Keuangan
Financial Report
322 From Transformational Growth to Enduring Strength
Page 323
Tata Kelola Perusahaan | Corporate Governance From Transformational Growth to Enduring Strength 323
Page 324
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PT CHANDRA ASRI PACIFIC Tbk PT CHANDRA ASRI PACIFIC Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
DAFTAR ISI TABLE OF CONTENTS
Halaman/
Page
SURAT PERNYATAAN DIREKSI DIRECTORS’ STATEMENT LETTER
LAPORAN AUDITOR INDEPENDEN INDEPENDENT AUDITOR’S REPORT
LAPORAN KEUANGAN KONSOLIDASIAN – CONSOLIDATED FINANCIAL STATEMENTS –
Untuk tahun-tahun yang berakhir 31 Desember For the years ended December 31, 2025
2025 dan 2024 and 2024
Laporan Posisi Keuangan Konsolidasian 1 Consolidated Statements of Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Consolidated Statements of Profit or Loss and
Lain Konsolidasian 3 Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian 4 Consolidated Statements of Changes in Equity
Laporan Arus Kas Konsolidasian 5 Consolidated Statements of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian 6 Notes to Consolidated Financial Statements
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ 31 Desember/
Catatan/ December 31, December 31,
Notes 2025 2024
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 5 2.739.796 1.367.086 Cash and cash equivalents
Piutang usaha 6 Trade accounts receivable
Pihak berelasi 42 39.493 53.675 Related parties
Pihak ketiga - bersih 614.705 155.093 Third parties - net
Piutang lain-lain 7 Other accounts receivable
Pihak berelasi 42 1.522 3.922 Related parties
Pihak ketiga 52.489 40.422 Third parties
Persediaan - bersih 8 1.254.362 375.192 Inventories - net
Pajak dibayar dimuka 9 133.942 86.095 Prepaid taxes
Aset keuangan lancar lainnya 10 553.072 357.000 Other current financial assets
Biaya dibayar dimuka 10 34.490 14.343 Prepaid expenses
Aset keuangan derivatif - lancar 47 1.078 - Derivative financial assets - current
Aset lancar lainnya 10 8.796 28.981 Other current assets
Jumlah Aset Lancar 5.433.745 2.481.809 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Piutang pinjaman kepada pihak berelasi 42 - 39.740 Loan receivable to a related party
Aset pajak tangguhan - bersih 38 117.695 - Deferred tax assets - net
Investasi pada entitas asosiasi 11 150.729 158.709 Investment in associates
Uang muka investasi 46 954.611 - Advance for investment
Advances for purchase of property,
Uang muka pembelian aset tetap 8.686 11.855 plant and equipment
Aset keuangan derivatif 47 11.988 25.319 Derivative financial assets
Tagihan restitusi pajak 12 5.613 5.828 Claims for tax refund
Aset hak-guna - bersih 13 367.726 8.723 Right-of-use assets - net
Aset tetap - bersih 14 4.647.533 2.476.543 Property, plant and equipment - net
Properti investasi 4.551 4.551 Investment properties
Goodwill 15 2.828 2.828 Goodwill
Aset keuangan tidak lancar lainnya 16 596.660 382.379 Other non-current financial assets
Aset tidak lancar lainnya 16 20.359 65.332 Other non-current assets
Jumlah Aset Tidak Lancar 6.888.979 3.181.807 Total Non-current Assets
JUMLAH ASET 12.322.724 5.663.616 TOTAL ASSETS
Lihat catatan atas laporan keuangan konsolidasian See accompanying notes to consolidated
yang merupakan bagian yang tidak terpisahkan financial statements which are an integral part
dari laporan keuangan konsolidasian. of the consolidated financial statements.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 (Lanjutan) DECEMBER 31, 2025 AND 2024 (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ 31 Desember/
Catatan/ December 31, December 31,
Notes 2025 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank jangka pendek 21 344.000 60.000 Short-term bank loans
Utang usaha 17 Trade accounts payable
Pihak berelasi 42 3.609 1.384 Related parties
Pihak ketiga 908.975 514.776 Third parties
Utang lain-lain 18 384.116 31.170 Other accounts payable
Utang pajak 19 13.810 4.716 Taxes payable
Biaya yang masih harus dibayar 18 150.782 26.793 Accrued expenses
Uang muka pelanggan 18 13.781 13.416 Customer advances
Uang muka pemasok -
jangka pendek 18 50.001 - Advance supply fee - current
Pendapatan diterima dimuka 18 922 897 Unearned revenues
Liabilitas jangka panjang yang jatuh Current maturities of long-term
tempo dalam satu tahun: liabilities:
Liabilitas sewa 20 41.345 1.801 Lease liabilities
Utang bank 21 136.069 68.474 Bank loans
Utang obligasi 22 72.481 86.949 Bonds payable
Liabilitas keuangan derivatif 47 7.604 10.809 Derivative financial liabilities
Estimasi biaya pembongkaran Provision for decommissioning cost
aset tetap dan provisi lainnya 46 4.203 - and other provision
Provisi atas pajak karbon 18 53.149 - Provision for carbon taxes
Jumlah Liabilitas Jangka Pendek 2.184.847 821.185 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas pajak tangguhan - bersih 38 258.605 47.244 Deferred tax liabilities - net
Liabilitas jangka panjang - setelah
dikurangi bagian yang jatuh tempo Long-term liabilities - net of current
dalam satu tahun: maturity:
Liabilitas sewa 20 374.894 5.738 Lease liabilities
Utang bank 21 3.971.081 1.210.504 Bank loans
Utang obligasi 22 474.360 567.150 Bonds payable
Liabilitas keuangan derivatif 47 27.487 27.883 Derivative financial liabilities
Estimasi biaya pembongkaran Provision for decommissioning cost
aset tetap dan provisi lainnya 46 116.605 2.795 and other provision
Uang muka pemasok -
jangka panjang 18 214.605 - Advance supply fee - non-current
Liabilitas imbalan kerja 23 43.325 43.658 Employee benefits obligation
Jumlah Liabilitas Jangka Panjang 5.480.962 1.904.972 Total Non-current Liabilities
JUMLAH LIABILITAS 7.665.809 2.726.157 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Rp 50 per saham Capital stock - Rp 50 par value per share
Modal dasar - 245.295.713.280 saham Authorized - 245,295,713,280 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
86.511.545.092 saham 24 434.315 434.315 86,511,545,092 shares
Tambahan modal disetor 26 1.470.708 1.471.175 Additional paid-in capital
Saham treasuri 24 (3.233) - Treasury stocks
Difference from transactions with
Selisih transaksi dengan pihak nonpengendali 27 65.063 (333) non-controlling interests
Ekuitas "merging entities " 28 - 4.716 Equity of "merging entities"
Penghasilan komprehensif lainnya 29 23.417 29.007 Other comprehensive income
Saldo laba 30 Retained earnings
Ditentukan penggunaannya 31.039 27.439 Appropriated
Tidak ditentukan penggunaannya 1.708.337 671.846 Unappropriated
Ekuitas yang diatribusikan Equity attributable to owners of
kepada pemilik Entitas Induk 3.729.646 2.638.165 the Company
Kepentingan nonpengendali 31 927.269 299.294 Non-controlling interests
JUMLAH EKUITAS 4.656.915 2.937.459 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 12.322.724 5.663.616 TOTAL LIABILITIES AND EQUITY
Lihat catatan atas laporan keuangan konsolidasian See accompanying notes to consolidated
yang merupakan bagian yang tidak terpisahkan financial statements which are an integral part
dari laporan keuangan konsolidasian. of the consolidated financial statements.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2025 2024
Pendapatan 32 7.020.007 1.785.364 Revenues
Bahan baku yang digunakan dan Raw materials used and production and
beban produksi dan manufaktur 33 (7.062.478) (1.628.199) manufacturing expenses
Beban penyusutan 13,14 (203.474) (114.976) Depreciation expenses
Beban penjualan 34 (74.180) (43.143) Selling expenses
Beban umum dan administrasi 35 (272.573) (55.778) General and administrative expenses
Beban pajak penghasilan final (7.330) (3.781) Final income tax expenses
Keuntungan atas instrumen Gain on derivative financial
keuangan derivatif 11.628 344 instruments
Keuntungan lain-lain - bersih 37 140.308 16.541 Other gains - net
(Kerugian) keuntungan kurs
mata uang asing - bersih (1.129) 4.397 (Loss) gain on foreign exchange - net
Bagian laba entitas asosiasi 11 12.397 11.795 Share in profit of associates
Keuntungan dari pembelian dengan diskon 40 1.868.039 - Gain from bargain purchase
Pendapatan keuangan 122.376 94.974 Finance income
Beban keuangan 36 (259.382) (158.477) Finance costs
LABA (RUGI) SEBELUM PAJAK 1.294.209 (90.939) PROFIT (LOSS) BEFORE TAX
MANFAAT PAJAK PENGHASILAN 38 153.777 34.429 INCOME TAX BENEFIT
LABA (RUGI) TAHUN BERJALAN 1.447.986 (56.510) PROFIT (LOSS) FOR THE YEAR
(RUGI) PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE (LOSS) INCOME
Pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi: subsequently to profit or loss:
Pengukuran kembali atas program Remeasurement of defined
imbalan pasti, setelah pajak 820 1.721 benefits obligation, net of tax
Bagian rugi komprehensif lain Share of other comprehensive loss
atas entitas asosiasi (188) (131) of associates
Pos yang akan direklasifikasi Items that may be reclassified
ke laba rugi: subsequently to profit or loss:
Keuntungan nilai wajar bersih atas aset Net fair value gain on financial assets
keuangan yang diukur pada FVTOCI 211 281 at FVTOCI
Cadangan lindung nilai arus kas (6.794) (7.811) Hedging reserves for cash flow hedge
Selisih kurs karena penjabaran Foreign currency translation
laporan keuangan 299 133 adjustment
Jumlah kerugian komprehensif lain Total other comprehensive loss for
tahun berjalan, setelah pajak (5.652) (5.807) the year, net of tax
JUMLAH LABA (RUGI) KOMPREHENSIF TOTAL COMPREHENSIVE INCOME (LOSS)
TAHUN BERJALAN 1.442.334 (62.317) FOR THE YEAR
LABA (RUGI) TAHUN BERJALAN YANG PROFIT (LOSS) FOR THE YEAR
DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik Entitas Induk 1.090.091 (68.610) Owners of the Company
Kepentingan nonpengendali 357.895 12.100 Non-controlling interests
Laba (rugi) tahun berjalan 1.447.986 = (56.510) Profit (loss) for the year
JUMLAH PENGHASILAN (RUGI) KOMPREHENSIF TOTAL COMPREHENSIVE INCOME (LOSS)
TAHUN BERJALAN DIATRIBUSIKAN KEPADA: FOR THE YEAR ATTRIBUTABLE TO:
Pemilik Entitas Induk 1.084.501 (74.618) Owners of the Company
Kepentingan nonpengendali 31 357.833 12.301 Non-controlling interests
Jumlah Penghasilan (Rugi) Komprehensif Total Comprehensive Income (Loss)
Tahun Berjalan 1.442.334 (62.317) For the Year
LABA (RUGI) PER SAHAM DASAR EARNING (LOSS) PER SHARE
(Dalam Dolar Amerika Serikat penuh) 39 0,0153 (0,0010) (In full U.S. Dollar amount)
Lihat catatan atas laporan keuangan konsolidasian See accompanying notes to consolidated
yang merupakan bagian yang tidak terpisahkan financial statements which are an integral part
dari laporan keuangan konsolidasian. of the consolidated financial statements.
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PT CHANDRA ASRI PACIFIC Tbk PT CHANDRA ASRI PACIFIC Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 FOR THE YEAR ENDED DECEMBER 31, 2025 AND 2024
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Jumlah ekuitas
Modal Selisih transaksi yang diatribusikan
ditempatkan Tambahan dengan pihak kepada pemilik
dan modal nonpengendali/ Saldo Laba/ entitas induk/
disetor penuh/ disetor/ Difference from Ekuitas Penghasilan Retained earnings Total equity Kepentingan
Issued and Additional Saham transactions with "merging entities"/ komprehensif lainnya/ Ditentukan Tidak ditentukan attributable nonpengendali/ Jumlah
Catatan/ fully paid paid-in treasuri/ non-controlling Equity of Other comprehensive penggunaannya/ penggunaannya/ to owners of Non-controlling ekuitas/
Notes capital stock capital Treasury stocks interests "merging entities" income Appropriated Unappropriated the Company interests Total equity
Saldo per 1 Januari 2024 434.315 1.471.175 - (333) 4.133 35.015 27.439 771.245 2.742.989 255.044 2.998.033 Balances as of January 1, 2024
Rugi tahun berjalan - - - - - - - (68.610) (68.610) 12.100 (56.510) Loss for the year
(Rugi) keuntungan komprehensif lain - - - - - (6.008) - - (6.008) 201 (5.807) Other comprehensive (loss) income
Jumlah rugi komprehensif - - - - - (6.008) - (68.610) (74.618) 12.301 (62.317) Total comprehensive loss
Pembagian dividen entitas anak Dividends distributed by subsidiaries
kepada kepentingan nonpengendali - - - - - - - - - (4.793) (4.793) to non-controlling interests
Perubahan ekuitas sehubungan
penambahan modal ditempatkan Change in equity due to increase of issued
dan disetor entitas anak 31 - - - - - - - - - 35.577 35.577 and paid-up capital of subsidiaries
Ekuitas entitas anak yang berasal dari Equity in subsidiary resulting from
kombinasi bisnis - - - - 583 - - (789) (206) - (206) business combination
Kepentingan nonpengendali dari Non-controlling interest from
akuisisi entitas anak 31 - - - - - - - - - 1.165 1.165 acquisition of subsidiary
Dividen tunai 25 - - - - - - - (30.000) (30.000) - (30.000) Cash dividends
Saldo per 31 Desember 2024 434.315 1.471.175 - (333) 4.716 29.007 27.439 671.846 2.638.165 299.294 2.937.459 Balances as of December 31, 2024
Laba tahun berjalan - - - - - - - 1.090.091 1.090.091 357.895 1.447.986 Profit for the year
Rugi komprehensif lain - - - - - (5.590) - - (5.590) (62) (5.652) Other comprehensive loss
Jumlah keuntungan (rugi) komprehensif - - - - - (5.590) - 1.090.091 1.084.501 357.833 1.442.334 Total comprehensive income (loss)
Pembagian dividen entitas anak Dividends distributed by subsidiaries
kepada kepentingan nonpengendali - - - - - - - - - (15.780) (15.780) to non-controlling interests
Pembagian dividen kepada pemegang Dividends distributed to
saham terdahulu - - - - (221) - - - (221) - (221) previous shareholders
Cadangan umum - - - - - - 3.600 (3.600) - - - General reserve
Saham treasuri 24 - - (3.233) - - - - - (3.233) - (3.233) Treasury stocks
Selisih nilai transaksi restrukturisasi Difference in value of restructuring transactions
entitas sepengendali 28 - (467) - - - - - - (467) - (467) among entity under common control
Perubahan ekuitas sehubungan
penambahan modal ditempatkan Change in equity due to increase of issued
dan disetor entitas anak 31 - - - - - - - - - 351.318 351.318 and paid-up capital of subsidiaries
Perubahan proporsi yang dimiliki oleh Changes in the proportion held by
kepentingan non pengendali 27 - - - 65.396 - - - - 65.396 (65.396) - non-controlling interest
Perubahan ekuitas sehubungan Change in equity relation to
dengan akuisisi entitas anak - - - - (4.495) - - - (4.495) - (4.495) acquisition of subsidiary
Dividen tunai 25 - - - - - - - (50.000) (50.000) - (50.000) Cash dividends
Saldo per 31 Desember 2025 434.315 1.470.708 (3.233) 65.063 - 23.417 31.039 1.708.337 3.729.646 927.269 4.656.915 Balances as of December 31, 2025
Lihat catatan atas laporan keuangan konsolidasian See accompanying notes to consolidated
yang merupakan bagian yang tidak terpisahkan financial statements which are an integral part
dari laporan keuangan konsolidasian. of the consolidated financial statements.
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PT CHANDRA ASRI PACIFIC Tbk PT CHANDRA ASRI PACIFIC Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 DECEMBER 31, 2025 AND 2024
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2025 2024
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 7.312.295 1.724.046 Cash receipts from customers
Pembayaran kas kepada: Cash paid to:
Pemasok dan beban operasional lainnya (6.791.867) (1.846.537) Suppliers and other operation expenses
Direksi dan karyawan (222.821) (81.941) Directors and employees
Kas dihasilkan dari (digunakan untuk) operasi 297.607 (204.432) Cash generated from (used in) operations
Penerimaan dari restitusi pajak 9 69.889 60.056 Tax restitution received
Pembayaran pajak penghasilan (17.584) (14.822) Payment of income taxes
Kas Bersih Diperoleh dari Net Cash Provided by
(Digunakan untuk) Aktivitas Operasi 349.912 (159.198) (Used in) Operating Activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
Perolehan aset tetap (729.077) (366.256) Acquisitions of property, plant and equipment
Payment of advance for purchase of property,
Pembayaran uang muka pembelian aset tetap (7.339) (1.196) plant and equipment
Penempatan pada aset keuangan lainnya (885.999) (420.644) Placement on other financial assets
Penerimaan atas aset keuangan lainnya 570.339 708.854 Proceeds from other financial assets
Penerimaan atas penjualan kapal 6.222 Proceeds from sale of vessel
Penerimaan dividen dari entitas asosiasi 11 5.168 7.592 Proceeds of dividend from associates
Penerimaan bunga 120.281 87.912 Interest received
Pembayaran uang muka investasi 46 (954.611) - Payment of advance for investment
Akuisisi entitas anak dan entitas Acquisition of subsidiaries and entities under
sepengendali 28,40 (346.018) (3.606) common control
Penerimaan (pemberian) pinjaman Receipt (payment) of loan to
kepada pihak berelasi 39.740 (39.740) a related party
Akuisisi entitas asosiasi 11 - (15.000) Acquisition of an associate
Pembayaran uang muka pembelian Payment of advance for purchase of
hak atas tanah - (37.603) landrights
Pencairan pada deposito berjangka - 3.239 Withdrawal on time deposits
Akuisisi atas kepemilikan tambahan pada entitas anak Acquisition of additional interest in subsidiary
dari kepentingan nonpengendali - (159) from non-controlling interest
Kas Bersih Digunakan untuk Aktivitas Investasi (2.181.294) (76.607) Net Cash Used in Investing Activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Penerimaan utang bank jangka pendek 1.094.619 166.227 Proceeds from short-term bank loans
Penerimaan utang bank jangka panjang 3.005.418 381.910 Proceeds from long-term bank loans
Pembayaran liabilitas sewa 45 (42.062) (1.236) Payment of lease liabilities
Pembayaran utang bank jangka pendek 21 (810.619) (116.794) Payment of short-term bank loans
Pembayaran utang bank jangka panjang 21 (110.441) (212.620) Payment of long-term bank loans
Pembayaran utang obligasi 22 (85.784) (19.340) Payment of bonds payable
Pembayaran dividen: Dividend payment:
Perusahaan 25 (50.000) (30.000) The Company
Entitas anak (15.780) (4.793) Subsidiaries
Pembayaran dividen entitas anak kepada Dividend payment of subsidiary to
pemegang saham sebelumnya (221) - previous shareholders
Pembayaran beban keuangan (226.888) (127.813) Financial charges paid
Penerimaan atas penambahan investasi pada saham Proceeds from addition of investment in shares
entitas anak oleh kepentingan nonpengendali 365.812 35.577 of subsidiary by non-controlling interest
Penerimaan dari penawaran umum terbatas Proceeds from limited public offering
oleh entitas anak 141.584 - of subsidiary
Pembayaran biaya perolehan pinjaman (58.313) (3.408) Payment of transaction costs
Pembayaran saham diperoleh kembali 24 (3.233) - Payment of treasury stocks
Penerimaan utang obligasi - 95.192 Proceeds from bonds payable
Kas Bersih Diperoleh dari Aktivitas Pendanaan 3.204.092 162.902 Net Cash Provided by Financing Activities
KENAIKAN (PENURUNAN) BERSIH KAS NET INCREASE (DECREASE) IN CASH
DAN SETARA KAS 1.372.710 (72.903) AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS AT
KAS DAN SETARA KAS AWAL TAHUN 5 1.367.086 1.439.989 BEGINNING OF YEAR
CASH AND CASH EQUIVALENTS AT
KAS DAN SETARA KAS AKHIR TAHUN 5 2.739.796 1.367.086 END OF YEAR
Informasi atas aktivitas investasi yang tidak Information of non-cash investing activities
mempengaruhi arus kas diungkapkan dalam Catatan 41. is disclosed in Note 41.
Lihat catatan atas laporan keuangan konsolidasian See accompanying notes to consolidated
yang merupakan bagian yang tidak terpisahkan financial statements which are an integral part
dari laporan keuangan konsolidasian. of the consolidated financial statements.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN-TAHUN DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
YANG BERAKHIR PADA TANGGAL TERSEBUT THEN ENDED
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian dan Informasi Umum a. Establishment and General Information
PT Chandra Asri Pacific Tbk (“Perusahaan”) PT Chandra Asri Pacific Tbk (the “Company”)
didirikan dalam rangka Undang-Undang was established under the Domestic Capital
Penanaman Modal Dalamf Negeri No. 6 Tahun Investment Law No. 6 Year 1968 and Law
1968 dan Undang-Undang No. 12 Tahun 1970 No. 12 Year 1970, by Notarial Deed No. 40 ng
berdasarkan Akta Notaris No. 40 tanggal bankdated November 2, 1984, of Ridwan
2 November 1984, dari Ridwan Suselo, S.H., Suselo, S.H., Notary in Jakarta, amended by
Notaris di Jakarta, yang diubah dengan Akta Notarial Deed No. 117 dated November 7,
Notaris No. 117 tanggal 7 November 1987 1987 of John Leonard Waworuntu, S.H.,
dari John Leonard Waworuntu, S.H., Notaris Notary in Jakarta, under the name of
di Jakarta, dengan nama PT Tri Polyta PT Tri Polyta Indonesia. These deeds were
Indonesia. Akta tersebut telah disahkan oleh approved by the Minister of Law under
Menteri Kehakiman melalui Surat Keputusan Decision Letter No. C2.1786.HT.01.01-TH.88,
No. C2.1786.HT.01.01-TH.88, tanggal dated February 29, 1988.
29 Februari 1988.
Berdasarkan Rapat Umum Pemegang Saham Based on the Extraordinary General Meeting of
Luar Biasa Perusahaan, yang diaktakan Shareholders of the Company, as stated in
dalam Akta Notaris No. 20 tanggal Notarial Deed No. 20 dated October 27, 2010
27 Oktober 2010 dari Dr. Amrul Partomuan of Dr. Amrul Partomuan Pohan, S.H., L.L.M.,
Pohan, S.H., L.L.M., Notaris di Jakarta, para Notary in Jakarta, the Company’s shareholders
pemegang saham Perusahaan menyetujui, approved, among others, the merger
antara lain, transaksi penggabungan usaha transaction between the Company and
Perusahaan dengan PT Chandra Asri (“CA”) PT Chandra Asri (“CA”) and the change of the
dan mengubah nama Perusahaan menjadi Company’s name to PT Chandra Asri
PT Chandra Asri Petrochemical Tbk. Petrochemical Tbk.
Pemberitahuan mengenai berlakunya Notice of effectivity for this merger was
penggabungan usaha tersebut telah obtained from the Capital Market and Financial
didapatkan dari Pasar Modal dan Dewan Institution Supervisory Board (“Bapepam-LK”)
Pengawas Lembaga Keuangan (“Bapepam- on October 21, 2010. The effective date of the
LK”) pada tanggal 21 Oktober 2010. Tanggal merger is January 1, 2011.
efektif penggabungan usaha adalah 1 Januari
2011.
Anggaran Dasar Perusahaan telah mengalami The Company’s Articles of Association have
beberapa kali perubahan, terakhir melalui been amended several times, most recently by
akta Pernyataan Keputusan Rapat Perubahan Statement of Changes in Articles of Association
Anggaran Dasar No. 297 tanggal No. 297 dated December 29, 2023, of Jose
29 Desember 2023, dari Jose Dima Satria Dima Satria S.H., M.Kn., Notary in Jakarta,
S.H., M.Kn., Notaris di Jakarta, sehubungan regarding the changes in the Company’s name
dengan perubahan nama PT Chandra Asri from PT Chandra Asri Petrochemical Tbk to
Petrochemical Tbk menjadi PT Chandra Asri PT Chandra Asri Pacific Tbk. The amendment
Pacific Tbk. Perubahan tersebut telah has been notified to the Minister of Law and
diberitahukan kepada Menteri Hukum dan Human Rights, as stated in acceptance letter
Hak Asasi Manusia, sebagaimana dinyatakan of Notification of Changes in Articles of
dalam surat Persetujuan Perubahan Anggaran Association of PT Chandra Asri Pacific Tbk
Dasar Perseroan Terbatas PT Chandra Asri No. AHU-0000277.AH.01.02 Year 2024 dated
Pacific Tbk No. AHU-0000277.AH.01.02. January 3, 2024.
Tahun 2024 tanggal 3 Januari 2024.
Perusahaan berdomisili di Jakarta dengan The Company is domiciled in Jakarta and its
pabrik berlokasi di Jalan Raya Anyer KM. 123, manufacturing plants are located in Jalan Raya
Kelurahan Gunung Sugih, Kecamatan Anyer KM. 123, Kelurahan Gunung Sugih,
Ciwandan, Kodya Cilegon, Banten dan Desa Kecamatan Ciwandan, Kodya Cilegon, Banten
Mangunreja, Kecamatan Puloampel, and Desa Mangunreja, Kecamatan Puloampel,
Kabupaten Serang, Banten. Kantor pusat Kabupaten Serang, Banten. The Company’s
Perusahaan beralamat di Wisma Barito Pacific head office is located in Wisma Barito Pacific
Tower A, Lantai 7, Jl. Let. Jend. S. Parman Tower A, 7th Floor, Jl. Let. Jend. S. Parman
Kav. 62-63, Jakarta. Kav. 62-63, Jakarta.
Sesuai dengan Pasal 3 Anggaran Dasar In accordance with Article 3 of the Company’s
Perusahaan, Perusahaan bergerak dalam Articles of Association, the scope of its
bidang industri pengolahan, perdagangan activities is mainly to engage in manufacturing,
besar serta aktivitas konsultasi manajemen. wholesale and management consulting
Perusahaan mulai beroperasi secara industries. The Company started its
komersial pada tahun 1993. commercial operations in 1993.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Perusahaan tergabung dalam kelompok The Company belongs to a group of companies
usaha Grup Barito Pacific. Susunan pengurus owned by Barito Pacific Group. The Company’s
Perusahaan pada tanggal 31 Desember 2025 management at December 31, 2025 and 2024
dan 2024 adalah sebagai berikut: consists of the following:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Dewan Komisaris Board of Commissioners
Presiden Komisaris *) Djoko Suyanto Djoko Suyanto President Commissioner *)
Wakil Presiden Komisaris *) Tan Ek Kia Tan Ek Kia Vice President Commissioner *)
Komisaris *) Ho Hon Cheong Ho Hon Cheong Commissioners *)
Komisaris Agus Salim Pangestu Agus Salim Pangestu Commissioners
Lim Chong Thian Lim Chong Thian
Sakchai Patiparnpreechavud Suracha Udomsak
Bandhit Thamprajamchit Chantanida Sarigaphuti
Santi Wasanasiri Sakchai Patiparnpreechavud
Bandhit Thamprajamchit
Santi Wasanasiri
Direksi Board of Directors
Presiden Direktur Erwin Ciputra Erwin Ciputra President Director
Wakil Presiden Direktur Operasional Pholavit Thiebpattama Pholavit Thiebpattama Operation Vice President Director
Wakil Presiden Direktur Komersial Baritono Prajogo Pangestu Baritono Prajogo Pangestu Commercial Vice President Director
Direktur Keuangan Andre Khor Kah Hin Andre Khor Kah Hin Finance Director
Direktur Manufaktur Ronald Sihombing Jirathpol Sunsap Manufacturing Director
Direktur Supply Chain Fransiskus Ruly Aryawan Fransiskus Ruly Aryawan Supply Chain Director
Direktur Human Resources & Human Resources & Corporate
Corporate Affairs Suryandi Suryandi Affairs Director
Direktur PT Chandra Asri Perkasa (CAP2) - Sarayuth Vorapruekjaru PT Chandra Asri Perkasa (CAP2) Director
Direktur Monomer & Intermediaries - Petch Niyomsen Monomer & Intermediaries Director
Direktur Strategi & Pengembangan Bisnis Nongnapat Saisuthi Anawat Chansakssong Strategy & Business Development Director
Direktur Proyek, Pemeliharaan & TEC Suwit Wiwattanawanich Suwit Wiwattanawanich Projects, Maintenance & TEC Director
Direktur ESG & Sustainability Wittaya Guntawang Phuping Taweesarp ESG & Sustainability Director
Direktur Produksi Downstream Hamim Thohari Boedijono Hadipoespito Downstream Production Director
Direktur Legal & External Affairs Edi Riva’i Edi Riva’i Legal & External Affairs Director
Direktur Polymer Sales Raymond Budhin Raymond Budhin Polymer Sales Director
Komite Audit Audit Committee
Ketua Tan Ek Kia Tan Ek Kia Chairman
Anggota Michell Suharli Michell Suharli Members
Dikdik Sugiharto Dikdik Sugiharto
*) merangkap komisaris independen *) also serves as independent commissioner
Perusahaan dan entitas anak (“Grup”) The Company and its subsidiaries
memiliki jumlah karyawan masing-masing (the “Group”) have total number of employees
sebanyak 3.969 dan 2.384 pada tanggal of 3,969 and 2,384 as of December 31, 2025
31 Desember 2025 dan 2024 (tidak diaudit). and 2024, respectively (unaudited).
Pada tanggal 12 November 2019, Otoritas On November 12, 2019, the Financial Services
Jasa Keuangan (“OJK”) menerbitkan Authority (“OJK”) issued a notice of effectivity
pernyataan efektif atas penggabungan for the merger between the Company and
usaha antara Perusahaan dan PT Petrokimia PT Petrokimia Butadiene Indonesia (“PBI”)
Butadiene Indonesia (“PBI”) yang berlaku which is legally effective on January 1, 2020.
efektif secara legal pada tanggal 1 Januari
2020.
Berdasarkan Rapat Umum Luar Biasa Based on Extraordinary General Meeting of
Pemegang Saham Perusahaan, yang Shareholders of the Company, as stated in
diaktakan dalam Akta Notaris No. 76 Notarial Deed No. 76 dated November 15,
tanggal 15 November 2019 dari Jose Dima 2019 of Jose Dima Satria, S.H., M.Kn., Notary
Satria, S.H., M.Kn., Notaris di Jakarta, para in Jakarta, the Company’s shareholders
pemegang saham Perusahaan menyetujui approved this merger transaction.
transaksi penggabungan usaha ini.
Pada tanggal 2 Desember 2020, OJK On December 2, 2020, OJK issued a notice of
menerbitkan pernyataan efektif atas effectivity for the merger between the
penggabungan usaha antara Perusahaan Company and PT Styrindo Mono Indonesia
dan PT Styrindo Mono Indonesia (“SMI”) (“SMI”) which is legally effective on January 1,
yang berlaku efektif secara legal pada 2021.
tanggal 1 Januari 2021.
Berdasarkan Rapat Umum Luar Biasa Based on Extraordinary General Meeting of
Pemegang Saham Perusahaan, yang Shareholders of the Company, as stated in
diaktakan dalam Akta Notaris No. 48 tanggal Notarial Deed No. 48 dated December 7, 2020
7 Desember 2020 dari Jose Dima Satria, of Jose Dima Satria, S.H., M.Kn., Notary in
S.H., M.Kn., Notaris di Jakarta, para Jakarta, the Company’s shareholders
pemegang saham Perusahaan menyetujui approved this merger transaction.
transaksi penggabungan usaha ini.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
b. Penawaran Umum Saham Perusahaan b. The Company’s Public Offering
Perusahaan memperoleh pernyataan efektif By virtue of Bapepam (currently OJK) letter
dari Ketua Bapepam (sekarang OJK) dengan No. S-977/PM/1996 dated June 14, 1996, the
surat No. S-977/PM/1996 tanggal 14 Juni Company’s registration statement as a public
1996 sebagai perusahaan publik. company was declared effective. The
Perusahaan melakukan pencatatan pada Company listed its entire capital stock issued
Bursa Efek Jakarta (sekarang Bursa Efek and fully paid comprising 257,500,000 shares
Indonesia) atas seluruh sahamnya, yang with nominal value of Rp 1,000 per share on
telah ditempatkan dan disetor penuh, Jakarta Stock Exchange (currently Indonesia
sejumlah 257.500.000 saham dengan nilai Stock Exchange). Trading of the Company’s
nominal Rp 1.000 per saham. Perdagangan shares on Jakarta Stock Exchange (currently
saham di Bursa Efek Jakarta (sekarang Bursa Indonesia Stock Exchange) was delisted on
Efek Indonesia) ini dihentikan mulai tanggal February 3, 2003. On May 22, 2008, the
3 Februari 2003. Pada tanggal 22 Mei 2008, Company relisted its entire issued and fully
Perusahaan melakukan pencatatan kembali paid capital stock comprising 728,401,000
(relisted) atas seluruh sahamnya yang telah shares, with nominal value of Rp 1,000 per
ditempatkan dan disetor penuh sejumlah share in Indonesia Stock Exchange.
728.401.000 saham dengan nilai nominal
Rp 1.000 per saham di Bursa Efek Indonesia.
Pada tanggal 25 Juli 1994, Perusahaan On July 25, 1994, the Company made a public
melakukan penawaran umum atas American offering of American Depository Shares
Depository Shares (“ADS”), yang mewakili (“ADS”), representing shares of common stock
saham Perusahaan. ADS tersebut tercatat di of the Company. The ADS were listed on the
National Association of Securities Dealer National Association of Securities Dealer
Automated Quotation (“NASDAQ”). Pada Automated Quotation (“NASDAQ”). On
tanggal 14 Maret 1996, pencatatan ADS March 14, 1996, the ADS’s listing was
Perusahaan dipindahkan dari NASDAQ ke transferred from NASDAQ to the New York
New York Stock Exchange (“NYSE”). Stock Exchange (“NYSE”). Trading of the
Perdagangan saham Perusahaan di NYSE Company’s common stock on the NYSE was
telah dihentikan sejak tanggal 23 Maret 2000. delisted effective on March 23, 2000.
Pada tanggal 31 Oktober 2013, Perusahaan On October 31, 2013, the Company obtained
memperoleh pernyataan efektif dari OJK notice of effectivity from OJK based on Letter
berdasarkan surat No. S-346/D.04/2013 untuk No. S-346/D.04/2013 for the Limited Public
mengadakan Penawaran Umum Terbatas I Offering I (“LPO I”) to the Shareholders with
(“PUT I”) dengan Hak Memesan Efek Terlebih Preemptive Rights totalling 220,766,142
Dahulu (“HMETD”) dimana Perusahaan shares. The number of shares recorded in
menerbitkan sebanyak 220.766.142 saham. Indonesia Stock Exchange on November 22,
Jumlah saham yang dicatat pada Bursa Efek 26 and 29, 2013 were 66,488,061, 1,680 and
Indonesia pada tanggal 22, 26 dan 154,276,401 shares, respectively.
29 November 2013 masing-masing sebanyak
66.488.061, 1.680 dan 154.276.401 saham.
Pada tanggal 14 Agustus 2017, Perusahaan On August 14, 2017, the Company obtained
memperoleh pernyataan efektif dari OJK notice of effectivity from OJK based on Letter
berdasarkan surat No. S-410/D.04/2017 No. S-410/D.04/2017 for the Limited Public
untuk mengadakan Penawaran Umum Offering II (“LPO II”) to stockholders with
Terbatas II (“PUT II”) kepada para Preemptive Rights totalling 279,741,494
pemegang saham dengan HMETD sebanyak shares. On September 8, 2017, these shares
279.741.494 saham. Pada tanggal were listed on Indonesia Stock Exchange.
8 September 2017, saham tersebut dicatat
pada Bursa Efek Indonesia.
Sesuai dengan akta Rapat Umum Pemegang Based on Extraordinary General Meeting
Saham Luar Biasa (“RUPSLB”) No. 7 tanggal of Shareholders (“EGMS”) No. 7 dated
6 November 2017, Perusahaan melakukan November 6, 2017, the Company conducted
pemecahan nilai nominal saham dari stock split for the nominal value of shares from
Rp 1.000 per saham menjadi Rp 200 per Rp 1,000 per share to Rp 200 per share or with
saham atau dengan rasio 1:5. ratio 1:5.
Pada tanggal 20 Agustus 2021, Perusahaan On August 20, 2021, the Company obtained
memperoleh pernyataan efektif dari OJK notice of effectivity from OJK based on Letter
berdasarkan surat No. S-137/D.04/2021 No. S-137/D.04/2021 for the Limited Public
untuk mengadakan Penawaran Umum Offering III (“LPO III”) to stockholders with
Terbatas III (“PUT III”) kepada para Preemptive Rights totalling 3,794,366,013
pemegang saham dengan HMETD sebanyak shares. On September 3, 2021, these shares
3.794.366.013 saham. Pada tanggal were listed on Indonesia Stock Exchange.
3 September 2021, saham tersebut dicatat
pada Bursa Efek Indonesia.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Sesuai dengan akta RUPSLB No. 35 tanggal Based on EGMS No. 35, dated August 5, 2022,
5 Agustus 2022, Perusahaan melakukan the Company conducted stock split for the
pemecahan nilai nominal saham dari Rp 200 nominal value of shares from Rp 200 per share
per saham menjadi Rp 50 per saham atau to Rp 50 per share or with ratio 1:4.
dengan rasio 1:4.
Pada tanggal 31 Desember 2025 dan 2024 As of December 31, 2025 and 2024, all of the
seluruh saham Perusahaan telah tercatat Company’s outstanding shares have been
pada Bursa Efek Indonesia. listed in the Indonesia Stock Exchange.
c. Penawaran Umum Obligasi Perusahaan c. The Company’s Bonds Offering
Obligasi Chandra Asri Pacific Berkelanjutan V Chandra Asri Pacific Shelf Registration Bonds V
Tahun 2025 Year 2025
Pada tanggal 30 Desember 2025, Perusahaan On December 30, 2025, the Company
memperoleh pernyataan efektif dari OJK obtained notice of effectivity from OJK based
berdasarkan surat No. S-140/D.04/2025 on letter No. S-140/D.04/2025 for Chandra
untuk melakukan Penawaran Umum Obligasi Asri Pacific Shelf Registration Bonds V Offering
Berkelanjutan V Chandra Asri Pacific dengan with principal amounted to Rp 6 trillion
jumlah pokok sebesar Rp 6 triliun (setara (equivalent to US$ 357,398 thousand).
dengan US$ 357.398 ribu).
Dalam rangka Penawaran Umum Obligasi In the context of the Bonds’ Offering, the
Berkelanjutan tersebut, Perusahaan telah Company has issued:
menerbitkan:
- Obligasi Berkelanjutan V Chandra Asri - The Chandra Asri Pacific Shelf
Pacific Tahap I Tahun 2025 sejumlah Registration Bonds V Phase I Year 2025
Rp 1,5 triliun (setara dengan amounted to Rp 1.5 trillion (equivalent to
US$ 88.889 ribu) yang terdiri atas Seri US$ 88,889 thousand) which comprise of
A sejumlah Rp 150 miliar (setara Series A amounted to Rp 150 billion
dengan US$ 8.889 ribu) yang jatuh (equivalent to US$ 8,889 thousand) with
tempo pada 13 Januari 2029, Seri B maturity date of January 13, 2029, Series
sejumlah Rp 350 miliar (setara dengan B amounted to Rp 350 billion (equivalent
US$ 20.741 ribu) yang jatuh tempo to US$ 20,741 thousand) with maturity
pada 13 Januari 2031 dan Seri C date of January 13, 2031 and Series C
sejumlah Rp 1 trilliun (setara dengan amounted to Rp 1 trillion (equivalent to
US$ 59.259 ribu) yang jatuh tempo US$ 59,259 thousand) with maturity date
pada 13 Januari 2033. Obligasi tersebut of January 13, 2033. The Bonds were
dicatat pada Bursa Efek Indonesia pada listed on the Indonesia Stock Exchange
14 Januari 2026. on January 14, 2026.
Obligasi Chandra Asri Petrochemical Chandra Asri Petrochemical Shelf Registration
Berkelanjutan IV Tahun 2022 Bonds IV Year 2022
Pada tanggal 29 Juli 2022, Perusahaan On July 29, 2022, the Company obtained
memperoleh pernyataan efektif dari OJK notice of effectivity from OJK based on letter
berdasarkan surat No. S-149/D.04/2022 No. S-149/D.04/2022 for Chandra Asri
untuk melakukan Penawaran Umum Obligasi Petrochemical Shelf Registration Bonds IV
Berkelanjutan IV Chandra Asri Petrochemical Offering with principal amounted to Rp 8
dengan jumlah pokok sebesar Rp 8 triliun trillion (equivalent to US$ 534,831 thousand).
(setara dengan US$ 534.831 ribu).
Dalam rangka Penawaran Umum Obligasi In the context of the Bonds’ Offering, the
Berkelanjutan tersebut, Perusahaan telah Company has issued:
menerbitkan:
− Obligasi Berkelanjutan IV Chandra Asri − The Chandra Asri Petrochemical Shelf
Petrochemical Tahap I Tahun 2022 Registration Bonds IV Phase I Year 2022
sejumlah Rp 2 triliun (setara dengan amounted to Rp 2 trillion (equivalent to
US$ 134.093 ribu) yang terdiri atas Seri US$ 134,093 thousand) which comprise of
A sejumlah Rp 1.426,45 miliar (setara Series A amounted to Rp 1,426.45 billion
dengan US$ 95.639 ribu) yang jatuh (equivalent to US$ 95,639 thousand) with
tempo pada 9 Agustus 2027, Seri B maturity date of August 9, 2027, Series B
sejumlah Rp 347 miliar (setara dengan amounted to Rp 347 billion (equivalent to
US$ 23.265 ribu) yang jatuh tempo pada US$ 23,265 thousand) with maturity date
9 Agustus 2029 dan Seri C sejumlah of August 9, 2029 and Series C amounted
Rp 226,55 miliar (setara dengan to Rp 226.55 billion (equivalent to
US$ 15.189 ribu) yang jatuh tempo pada US$ 15,189 thousand) with maturity date
9 Agustus 2032. Obligasi tersebut dicatat of August 9, 2032. The Bonds were listed
pada Bursa Efek Indonesia pada on the Indonesia Stock Exchange on
9 Agustus 2022 (Catatan 22). August 9, 2022 (Note 22).
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
− Obligasi Berkelanjutan IV Chandra Asri − The Chandra Asri Petrochemical Shelf
Petrochemical Tahap II Tahun 2023 Registration Bonds IV Phase II Year 2023
sejumlah Rp 1,25 Triliun (setara dengan amounted to Rp 1.25 trillion (equivalent
US$ 82.021 ribu) yang terdiri atas seri A to US$ 82,021 thousand) which comprise
sejumlah Rp 1.022,65 miliar (setara of Series A amounted to Rp 1,022.65
dengan US$ 67.103 ribu) yang jatuh billion (equivalent to US$ 67,103
tempo pada 28 Februari 2028 dan Seri B thousand) with maturity date of
sejumlah Rp 227,35 miliar (setara February 28, 2028 and Series B amounted
dengan US$ 14.918 ribu) yang jatuh to Rp 227.35 billion (equivalent to
tempo pada 28 Februari 2030. Obligasi US$ 14,918 thousand) with maturity date
tersebut dicatat pada Bursa Efek of February 28, 2030. The Bonds were
Indonesia pada 1 Maret 2023 listed on the Indonesia Stock Exchange on
(Catatan 22). March 1, 2023 (Note 22).
− Obligasi Berkelanjutan IV Chandra Asri − The Chandra Asri Petrochemical Shelf
Petrochemical Tahap III Tahun 2023 Registration Bonds IV Phase III Year 2023
sejumlah Rp 1 Triliun (setara dengan amounted to Rp 1 trillion (equivalent to
US$ 64.408 ribu) yang terdiri atas seri A US$ 64,408 thousand) which comprise of
sejumlah Rp 361,48 miliar (setara Series A amounted to Rp 361.48 billion
dengan US$ 23.282 ribu) yang jatuh (equivalent to US$ 23,282 thousand) with
tempo pada 27 September 2026, seri B maturity date of September 27, 2026,
sejumlah Rp 534,76 miliar (setara Series B amounted to Rp 534.76 billion
dengan US$ 34.443 ribu) yang jatuh (equivalent to US$ 34,443 thousand) with
tempo pada 27 September 2028, dan maturity date of September 27, 2028, and
Seri C sejumlah Rp 103,76 miliar (setara Series C amounted to Rp 103.76 billion
dengan US$ 6.683 ribu) yang jatuh (equivalent to US$ 6,683 thousand) with
tempo pada 27 September 2030. maturity date of September 27, 2030.
Obligasi tersebut dicatat pada Bursa Efek The Bonds were listed on the Indonesia
Indonesia pada 29 September 2023 Stock Exchange on September 29, 2023
(Catatan 22). (Note 22).
− Obligasi Berkelanjutan IV Chandra Asri − The Chandra Asri Pacific Shelf
Pacific Tahap IV Tahun 2024 sejumlah Registration Bonds IV Phase IV Year 2024
Rp 1,5 Triliun (setara dengan amounted to Rp 1.5 trillion (equivalent to
US$ 96.111 ribu) yang terdiri atas seri A US$ 96,111 thousand) which comprise of
sejumlah Rp 542,38 miliar (setara Series A amounted to Rp 542.38 billion
dengan US$ 34.752 ribu) yang jatuh (equivalent to US$ 34,752 thousand) with
tempo pada 1 Maret 2027, seri B maturity date of March 1, 2027, Series B
sejumlah Rp 416,80 miliar (setara amounted to Rp 416.80 billion (equivalent
dengan US$ 26.706 ribu) yang jatuh to US$ 26,706 thousand) with maturity
tempo pada 1 Maret 2029, dan Seri C date of March 1, 2029, and Series C
sejumlah Rp 540,83 miliar (setara amounted to Rp 540.83 billion (equivalent
dengan US$ 34.653 ribu) yang jatuh to US$ 34,653 thousand) with maturity
tempo pada 1 Maret 2031. Obligasi date of March 1, 2031. The Bonds were
tersebut dicatat pada Bursa Efek listed on the Indonesia Stock Exchange on
Indonesia pada 4 Maret 2024 March 4, 2024 (Note 22).
(Catatan 22).
Obligasi Chandra Asri Petrochemical Chandra Asri Petrochemical Shelf Registration
Berkelanjutan III Tahun 2020 Bonds III Year 2020
Pada tanggal 13 Agustus 2020, Perusahaan On August 13, 2020, the Company obtained
memperoleh pernyataan efektif dari OJK notice of effectivity from OJK based on letter
berdasarkan surat No. S-214/D.04/2020 No. S-214/D.04/2020 for Chandra Asri
untuk melakukan Penawaran Umum Petrochemical Shelf Registration Bonds III
Obligasi Berkelanjutan III Chandra Asri Offering with principal amounted to
Petrochemical dengan jumlah pokok sebesar Rp 5 trillion (equivalent to US$ 336,089
Rp 5 triliun (setara dengan US$ 336.089 thousand).
ribu).
- 10 -
Page 345
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Dalam rangka Penawaran Umum Obligasi In the context of the Bonds’ Offering, the
Berkelanjutan tersebut, Perusahaan telah Company has issued:
menerbitkan:
Obligasi Berkelanjutan III Chandra Asri − The Chandra Asri Petrochemical Shelf
Petrochemical Tahap I Tahun 2020 sejumlah Registration Bonds III Phase I Year 2020
Rp 1 triliun (setara dengan US$ 68.325 ribu) amounted to Rp 1 trillion (equivalent to
yang terdiri atas Seri A sejumlah Rp 528,8 US$ 68,325 thousand) which comprise of
miliar (setara dengan US$ 36.130 ribu) yang Series A amounted to Rp 528.8 billion
jatuh tempo pada 26 Agustus 2023, Seri B (equivalent to US$ 36,130 thousand) with
sejumlah Rp 357,7 miliar (setara dengan maturity date of August 26, 2023, Series
US$ 24.440 ribu) yang jatuh tempo pada B amounted to Rp 357.7 billion
26 Agustus 2025 dan Seri C sejumlah (equivalent to US$ 24,440 thousand) with
Rp 113,5 miliar (setara dengan US$ 7.755 maturity date of August 26, 2025 and
ribu) yang jatuh tempo pada 26 Agustus Series C amounted to Rp 113.5 billion
2027. Obligasi tersebut dicatat pada Bursa (equivalent to US$ 7,755 thousand) with
Efek Indonesia pada 27 Agustus 2020 maturity date of August 26, 2027. The
(Catatan 22). Bonds were listed on the Indonesia Stock
Exchange on August 27, 2020 (Note 22).
− Obligasi Berkelanjutan III Chandra Asri − The Chandra Asri Petrochemical Shelf
Petrochemical Tahap II Tahun 2020 Registration Bonds III Phase II Year 2020
sejumlah Rp 600 miliar (setara dengan amounted to Rp 600 billion (equivalent to
US$ 40.358 ribu) yang jatuh tempo pada US$ 40,358 thousand) with maturity date
4 November 2023. Obligasi tersebut of November 4, 2023. The Bonds were
dicatat pada Bursa Efek Indonesia pada listed on the Indonesia Stock Exchange on
5 November 2020 (Catatan 22). November 5, 2020 (Note 22).
− Obligasi Berkelanjutan III Chandra Asri − The Chandra Asri Petrochemical Shelf
Petrochemical Tahap III Tahun 2021 Registration Bonds III Phase III Year 2021
sejumlah Rp 1 triliun (setara dengan amounted to Rp 1 trillion (equivalent to
US$ 68.339 ribu) yang terdiri atas Seri A US$ 68,339 thousand) which comprise of
sejumlah Rp 50 miliar (setara dengan Series A amounted to Rp 50 billion
US$ 3.417 ribu) yang jatuh tempo pada (equivalent to US$ 3,417 thousand) with
15 April 2024, Seri B sejumlah maturity date of April 15, 2024, Series B
Rp 587,95 miliar (setara dengan amounted to Rp 587.95 billion (equivalent
US$ 40.180 ribu) yang jatuh tempo pada to US$ 40,180 thousand) with maturity
15 April 2026 dan Seri C sejumlah date of April 15, 2026 and Series C
Rp 362,05 miliar (setara dengan amounted to Rp 362.05 billion (equivalent
US$ 24.742 ribu) yang jatuh tempo pada to US$ 24,742 thousand) with maturity
15 April 2028. Obligasi tersebut dicatat date of April 15, 2028. The Bonds were
pada Bursa Efek Indonesia pada 15 April listed on the Indonesia Stock Exchange on
2021 (Catatan 22). April 15, 2021 (Note 22).
− Obligasi Berkelanjutan III Chandra Asri − The Chandra Asri Petrochemical Shelf
Petrochemical Tahap IV Tahun 2021 Registration Bonds III Phase IV Year 2021
sejumlah Rp 1 triliun (setara dengan amounted to Rp 1 trillion (equivalent to
US$ 69.828 ribu) yang terdiri atas Seri A US$ 69,828 thousand) which comprise of
sejumlah Rp 266,95 miliar (setara Series A amounted to Rp 266.95 billion
dengan US$ 18.640 ribu) yang jatuh (equivalent to US$ 18,640 thousand) with
tempo pada 29 Oktober 2026, Seri B maturity date of October 29, 2026, Series
sejumlah Rp 581,50 miliar (setara B amounted to Rp 581.50 billion
dengan US$ 40.605 ribu) yang jatuh (equivalent to US$ 40,605 thousand) with
tempo pada 29 Oktober 2028 dan Seri C maturity date of October 29, 2028 and
sejumlah Rp 151,55 miliar (setara Series C amounted to Rp 151.55 billion
dengan US$ 10.583 ribu) yang jatuh (equivalent to US$ 10,583 thousand) with
tempo pada 29 Oktober 2031. Obligasi maturity date of October 29, 2031.
tersebut dicatat pada Bursa Efek The Bonds were listed on the Indonesia
Indonesia pada 1 November 2021 Stock Exchange on November 1, 2021
(Catatan 22). (Note 22).
- 11 -
Page 346
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
− Obligasi Berkelanjutan III Chandra Asri − The Chandra Asri Petrochemical Shelf
Petrochemical Tahap V Tahun 2022 Registration Bonds III Phase V Year 2022
sejumlah Rp 1,4 triliun (setara dengan amounted to Rp 1.4 trillion (equivalent to
US$ 97.568 ribu) yang terdiri atas Seri A US$ 97,568 thousand) which comprise of
sejumlah Rp 860 miliar (setara dengan Series A amounted to Rp 860 billion
US$ 59.935 ribu) yang jatuh tempo pada (equivalent to US$ 59,935 thousand) with
8 Maret 2027, Seri B sejumlah Rp 300 maturity date of March 8, 2027, Series B
miliar (setara dengan US$ 20.907 ribu) amounted to Rp 300 billion (equivalent to
yang jatuh tempo pada 8 Maret 2029 dan US$ 20,907 thousand) with maturity date
Seri C sejumlah Rp 240 miliar (setara of March 8, 2029 and Series C amounted
dengan US$ 16.726 ribu) yang jatuh to Rp 240 billion (equivalent to
tempo pada 8 Maret 2032. Obligasi US$ 16,726 thousand) with maturity date
tersebut dicatat pada Bursa Efek of March 8, 2032. The Bonds were listed
Indonesia pada 9 Maret 2022 on the Indonesia Stock Exchange on
(Catatan 22). March 9, 2022 (Note 22).
Obligasi Chandra Asri Petrochemical Chandra Asri Petrochemical Shelf Registration
Berkelanjutan II Tahun 2018 Bonds II Year 2018
Pada tanggal 13 Desember 2018, Perusahaan On December 13, 2018, the Company
memperoleh pernyataan efektif dari OJK obtained notice of effectivity from OJK based
berdasarkan surat No. S-181/D.04/2018 on letter No. S-181/D.04/2018 for Chandra
untuk melakukan Penawaran Umum Obligasi Asri Petrochemical Shelf Registration Bonds II
Berkelanjutan II Chandra Asri Petrochemical Offering with principal amounted to
dengan jumlah pokok sebesar Rp 2 triliun Rp 2 trillion (equivalent to US$ 137,589
(setara dengan US$ 137.589 ribu). thousand).
Dalam rangka Penawaran Umum Obligasi In the context of the Bonds’ Offering, the
Berkelanjutan tersebut, Perusahaan telah Company has issued:
menerbitkan:
− Obligasi Berkelanjutan II Chandra Asri − The Chandra Asri Petrochemical Shelf
Petrochemical Tahap III Tahun 2020 Registration Bonds II Phase III Year 2020
sejumlah Rp 750 miliar (setara dengan amounted to Rp 750 billion (equivalent to
US$ 54.829 ribu) yang jatuh tempo pada US$ 54,829 thousand) with maturity date
12 Februari 2025. Obligasi tersebut on February 12, 2025. The Bonds were
dicatat pada Bursa Efek Indonesia pada listed on the Indonesia Stock Exchange on
13 Februari 2020 (Catatan 22). February 13, 2020 (Note 22).
Pelunasan Obligasi telah dilakukan pada Bond repayments hase been done on
12 Februari 2025. February 12, 2025.
Obligasi Chandra Asri Petrochemical Chandra Asri Petrochemical Shelf Registration
Berkelanjutan I Tahun 2017 Bonds I Year 2017
Pada tanggal 4 Desember 2017, Perusahaan On December 4, 2017, the Company obtained
memperoleh pernyataan efektif dari OJK notice of effectivity from OJK based on letter
berdasarkan surat No. S-457/D.04/2017 No. S-457/D.04/2017 for Chandra Asri
untuk melakukan Penawaran Umum Obligasi Petrochemical Shelf Registration Bonds I
Berkelanjutan I Chandra Asri Petrochemical Offering with maximum amount of Rp 1 trillion
dengan jumlah pokok sebanyak-banyaknya (equivalent to US$ 73,926 thousand).
sebesar Rp 1 triliun (setara dengan
US$ 73.926 ribu).
Dalam rangka Penawaran Umum Obligasi In the context of the Bonds’ Offering, the
Berkelanjutan tersebut, Perusahaan telah Company has issued:
menerbitkan:
− Obligasi Berkelanjutan I Chandra Asri − The Chandra Asri Petrochemical Shelf
Petrochemical Tahap II Tahun 2018 Registration Bonds I Phase II Year 2018
sejumlah Rp 500 miliar (setara dengan amounted to Rp 500 billion (equivalent to
US$ 36.375 ribu) yang terdiri atas Seri A US$ 36,375 thousand) which comprise of
sejumlah Rp 100 miliar (setara dengan Series A amounted to Rp 100 billion
US$ 7.275 ribu) jatuh tempo pada (equivalent to US$ 7,275 thousand) with
1 Maret 2021, Seri B sejumlah Rp 100 maturity date on March 1, 2021, Series B
miliar (setara dengan US$ 7.275 ribu) amounted to Rp 100 billion (equivalent to
jatuh tempo pada 1 Maret 2023 dan Seri US$ 7,275 thousand) with maturity date
C sejumlah Rp 300 miliar (setara dengan on March 1, 2023 and Series C amounted
US$ 21.825 ribu) jatuh tempo pada to Rp 300 billion (equivalent to
1 Maret 2025. Obligasi tersebut dicatat US$ 21,825 thousand) with maturity date
pada Bursa Efek Indonesia pada 2 Maret on March 1, 2025. The Bonds were listed
2018 (Catatan 22). on the Indonesia Stock Exchange on
March 2, 2018 (Note 22).
Pelunasan Obligasi Seri C telah dilakukan Bonds repayment of Series C has been
pada tanggal 27 Februari 2025. done on February 27, 2025.
- 12 -
Page 347
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
d. Entitas Anak yang Dikonsolidasi d. Consolidated Subsidiaries
Rincian entitas anak Grup pada akhir periode Details of the Group’s subsidiaries at the end
pelaporan adalah sebagai berikut: of the reporting period are as follows:
Tahun Operasi
Persentase Pemilikan/ Jenis Komersil/ Jumlah aset sebelum eliminasi/
Percentage of Ownership Usaha/ Start of Total assets before elimination
Entitas Anak/ Domisili/ 31 Desember/December 31, Nature of Commercial 31 Desember/December 31,
Subsidiaries Domicile 2025 2024 Business Operations 2025 2024
Aster Asia Alpha Pte. Ltd. ("AAA") Singapura/ 100,00% - Holding investasi/ 2025 43.152 -
Pemilikan tidak langsung Singapore Investment holding
melalui CAPGC/Indirect
ownership through CAPGC
Aster ANZ Pty. Ltd. Australia 100,00% - Perdagangan besar/ 2025 14.385 -
("ANZ") Wholesale
Pemilikan tidak langsung
melalui AAA/Indirect
ownership through AAA
Aster Chemicals and Energy Singapura/ 100,00% - Produk kilang dan Petrokimia/ 2025 3.118.406 -
Pte. Ltd. ("ACE") Singapore Refinery products
Pemilikan tidak langsung and Petrochemical
melalui CAPGC/Indirect
ownership through CAPGC
Aster Chemicals and Energy Shanghai 100,00% - Perdagangan Besar/ 2025 7.564 -
Shanghai Limited ("ACESH") Wholesale
Pemilikan tidak langsung
melalui CAPGC/Indirect
ownership through CAPGC
Aster Mobility Solutions Pte. Ltd. Singapura/ 100,00% - Holding investasi/ 2025 222.141 -
("AMS") Singapore Investment holding
Pemilikan tidak langsung
melalui CAMS/Indirect
ownership through CAMS
Aster Mobility Solutions 1 Singapura/ 100,00% - Penjualan bahan Tahap 980.088 -
Pte. Ltd. ("AMS1") Singapore bakar minyak/ Pengembangan/
Pemilikan tidak langsung Fuels sales Development stage
melalui AMS/Indirect
ownership through AMS
Aster Polymer Solutions Pte. Ltd. Singapura/ 100,00% - Produk petrokimia/ 2025 185.824 -
("APS") Singapore Petrochemicals product
Pemilikan tidak langsung
melalui AAA/Indirect
ownership through AAA
Aster Port & Terminals Pte. Ltd. Singapura/ 100,00% - Jasa penyimpanan/ Tahap 95 -
("APT") Singapore Storage service Pengembangan/
Pemilikan tidak langsung Development stage
melalui AAA/Indirect
ownership through AAA
Aster Power Pte. Ltd. Singapura/ 100,00% - Industri listrik/ Tahap 82.891 -
("APL") Singapore Electrical industry Pengembangan/
Pemilikan tidak langsung Development stage
melalui AAA/Indirect
ownership through AAA
Aster Engineering Services Pte. Ltd Singapura/ 100,00% - Jasa konsultasi port shipping/ 2025 101 -
("AES") Singapore Port shipping consulting services
Pemilikan tidak langsung
melalui AAA/Indirect
ownership through AAA
CAPGC Pte. Ltd. Singapura/ 80,00% 80,00% Perusahaan investasi/ 2025 1.026.694 -
("CAPGC") Singapore Investment company
Pemilikan tidak langsung
melalui CAC/Indirect
ownership through CAC
Chandra Asri Capital Pte. Ltd. Singapura/ 100,00% 100,00% Perusahaan investasi/ 2023 2.011.901 93
("CAC") Singapore Investment company
Pemilikan tidak langsung
melalui CATCO/Indirect
ownership through CATCO
- 13 -
Page 348
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Tahun Operasi
Persentase Pemilikan/ Jenis Komersil/ Jumlah aset sebelum eliminasi/
Percentage of Ownership Usaha/ Start of Total assets before elimination
Entitas Anak/ Domisili/ 31 Desember/December 31, Nature of Commercial 31 Desember/December 31,
Subsidiaries Domicile 2025 2024 Business Operations 2025 2024
Chandra Asri Trading Company Singapura/ 100,00% 100,00% Perdagangan Besar/ 2009 2.258.057 248.271
Pte. Ltd. ("CATCO") Singapore Wholesale
Pemilikan langsung/Direct
ownership
Chandra Asri Bio Investment Singapura/ 100,00% 100,00% Perusahaan investasi/ 2024 10.960 26.000
Pte. Ltd. ("CABI") Singapore Investment company
Pemilikan tidak langsung
melalui CATCO/Indirect
ownership through CATCO
Chandra Asri Mobility Solutions Singapura/ 100,00% - Holding investasi/ 2025 254.000 -
Pte. Ltd. ("CAMS") Singapore Investment holding
Pemilikan tidak langsung
melalui CAC/Indirect
ownership through CAC
Chandra Industrial Infra Pte. Ltd. Singapura/ 100,00% 100,00% Perusahaan investasi/ Tahap 10.989 -
("CII") Singapore Investment company Pengembangan/
Pemilikan tidak langsung Development stage
melalui CDI/Indirect
ownership through CDI
Chandra Maritime International Singapura/ 100,00% - Angkutan laut/ 2025 87.350 -
Pte. Ltd. ("CMI") Singapore Marine transportation
Pemilikan tidak langsung
melalui CSI/Indirect
ownership through CSI
Maritime Global Shipping Pte. Ltd. Singapura/ 100,00% - Pengangkutan dan pelayaran/ Tahap - -
("MGS") Singapore Shipping transportation services Pengembangan/
Pemilikan tidak langsung CMI/ Development stage
Indirect ownership through CMI
PT Chandra Asri Alkali Jakarta 99,99% 99,99% Khlor dan alkali/ Tahap 463.730 257.387
("CAA") Chlor and alkali Pengembangan/
Pemilikan tidak langsung Development stage
melalui CAP2/Indirect
ownership through CAP2
PT Chandra Asri Sentral Solusi Jakarta 99,99% 99,99% Konsultasi manajemen/ 2025 1.503 -
("CASS") dahulu/formerly Management consulting
PT Chandra Asri Konsultasi
("CAK")
Pemilikan tidak langsung
melalui CAP2/Indirect
ownership through CAP2
PT Chandra Asri Perkasa Jakarta 100,00% 99,99% Petrokimia/ Tahap 906.634 617.566
("CAP2") Petrochemical Pengembangan/
Pemilikan langsung/Direct Development stage
ownership
PT Chandra Asri Port Jakarta - 100,00% Pergudangan, penyimpanan, dan Tahap - -
("CA Port") layanan kepelabuhanan/ Pengembangan/
Pemilikan tidak langsung Warehousing, storage, and Development stage
melalui CSP/Indirect seaport service
ownership through CSP
PT Chandra Cold Chain Jakarta 80,00% 80,00% Pengangkutan dan pergudangan/ 2025 828 -
("CCC")/Indirect Transportaion and warehousing
ownership from CDI
PT Chandra Capital Indonesia Jakarta 99,99% - Jasa keuangan bukan asuransi Tahap 669 -
("CCI")/Indirect dan dana pensiun, konsultasi Pengembangan/
ownership through CAP2 manajemen dan industri karet Development stage
dan plastik/
Financial services other than
insurance and pension
fund, management consulting and
rubber and plastic industries
PT Chandra Cilegon Port Jakarta 100,00% 100,00% Pergudangan, penyimpanan dan Tahap 69.875 13.400
("CCP") layanan kepelabuhan/ Pengembangan/
Pemilikan tidak langsung Warehousing, storage and Development stage
melalui CSP/Indirect seaport service
ownership through CSP
PT Chandra Daya Investasi Tbk Jakarta 60,00% 70,00% Holding dan konsultasi manajemen/ 2023 1.590.908 899.972
("CDI") Holdings and management consulting
Pemilikan langsung/Direct
ownership
PT Chandra Daya Warehouse Jakarta 99,99% - Pergudangan dan peyimpanan/ Tahap 17.343 -
("CDW2") Warehousing and storage Pengembangan/
Pemilikan langsung melalui Development stage
CIP/Direct ownership through
CIP
PT Chandra Domestic Warehouse Jakarta 99,99% 99,99% Pergudangan dan peyimpanan/ Tahap - 17.966
("CDW") Warehousing and storage Pengembangan/
Pemilikan tidak langsung Development stage
melalui CDI/Indirect
ownership through CDI
PT Chandra Environmental Solutions Jakarta 100,00% - Holding dan konsultasi/ Tahap 14.782 -
("CES") Holdings and consultation Pengembangan/
Pemilikan langsung melalui Development stage
CDI/Direct ownership through
CDI
- 14 -
Page 349
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Tahun Operasi
Persentase Pemilikan/ Jenis Komersil/ Jumlah aset sebelum eliminasi/
Percentage of Ownership Usaha/ Start of Total assets before elimination
Entitas Anak/ Domisili/ 31 Desember/December 31, Nature of Commercial 31 Desember/December 31,
Subsidiaries Domicile 2025 2024 Business Operations 2025 2024
PT Chandra Global Maritim Jakarta 100,00% - Angkutan laut/ Tahap
("CGM") Marine transportation Pengembangan/
Pemilikan tidak langsung Development stage
melalui CSI/Indirect
ownership through CSI
PT Chandra Investa Prima Jakarta 99,99% - Perusahaan investasi/ 2017 22.684 4.751
("CIP") dahulu/formerly Investment company
PT Barito Investa Prima ("BIP")
Pemilikan tidak langsung
melalui CDI/Indirect
ownership through CDI
PT Chandra Pelabuhan Nusantara Jakarta 99,99% 99,99% Pergudangan, penyimpanan, dan 2024 105.570 62.850
("CPN") layanan kepelabuhanan/
Pemilikan langsung/Direct Warehousing, storage, and
ownership seaport service
PT Chandra Samudera Port Jakarta 99,99% 99,99% Konsultasi manajemen/ 2023 69.596 13.761
("CSP") Management consulting
Pemilikan tidak langsung
melalui CDI/Indirect
ownership through CDI
PT Chandra Shipping International Jakarta 100,00% 49,00% Angkutan laut/ 2024 181.485 51.145
("CSI") Marine transportation
Pemilikan tidak langsung
melalui CDI/Indirect
ownership through CDI
PT Chandra Trading Nusantara Jakarta 99,99% - Perdagangan besar/ 2025 63.678 -
("CTN") Wholesale
Pemilikan tidak langsung
melalui CAP2/Indirect
ownership through CAP2
PT Chandra Tirta Karian Jakarta 65,00% 65,00% Holding investasi, Tahap 13.991 -
("CTK") konsultasi manajemen Pengembangan/
Pemilikan tidak langsung dan jasa pengelolaan air/ Development stage
melalui CDI/Indirect Investment holding,
management consulting
and water treatment
PT Chandra W arehoues Cilegon Jakarta 99,99% - Pergudangan dan penyimpanan/ 2025 18.587 -
("CW C") Warehousing and storage
Pemilikan tidak langsung
melalui CDW 2/Indirect
ownership through CDW2
PT Krakatau Chandra Energi Cilegon 70,00% 70,00% Industri listrik/ 1996 269.419 277.650
("KCE") Electrical industry
Pemilikan tidak langsung
melalui CDI/Indirect
ownership through CDI
PT Krakatau Sarana Energi Cilegon 68,07% 68,07% Penjualan bahan 1999 1.189 736
("KSE") bakar minyak/
Pemilikan tidak langsung Fuels sales
melalui KCE/Indirect
ownership through KCE
PT Marina Indah Maritim Jakarta 100,00% 49,00% Angkutan laut/ 2024 152.821 33.321
("MIM") Marine transportation
Pemilikan tidak langsung
melalui CDI/Indirect
ownership through CDI
PT Redeco Petrolin Utama Jakarta 50,75% 50,75% Sew a tangki/ 1986 10.849 9.930
("RPU") Tanks lease
Pemilikan tidak langsung
melalui CDI/Indirect
ownership through CDI
PT W astew ater Solutions Indonesia Jakarta 100,00% - Pengolahan air/ Tahap 5.961 -
("W SI") Water treatment Pengembangan/
Pemilikan tidak langsung Development stage
melalui CTK/Indirect
ownership through CTK
AAA AAA
CAPGC mendirikan AAA dengan modal saham CAPGC established AAA with total authorized
sebesar US$ 1 yang terdiri dari 1 lembar capital stock amounted US$ 1 consisting of
saham pada tanggal 23 Mei 2025 yang telah 1 share which has been approved based on
disahkan berdasarkan Accounting and Accounting and Corporate Regulatory
Corporate Regulatory No. ACRA250711000745 Authority No. ACRA250711000745 dated
tanggal 11 Juli 2025. July 11, 2025.
Pada tanggal 14 Oktober, 16 Oktober dan On October 14, October 16 and October 17,
17 Oktober 2025, CAPGC melakukan 2025, CAPGC increased the share capital of
penambahan modal saham AAA dengan AAA amounting to US$15,190 thousand,
jumlah US$ 15.190 ribu yang telah disahkan which was approved based on the Accounting
berdasarkan berdasarkan Accounting and and Corporate Regulatory Authority
Corporate Regulatory No. ACRA260115002569 No. ACRA260115002569 dated January 15,
tanggal 15 Januari 2026. 2026.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
ANZ ANZ
Berdasarkan Certificate of Registration Based on Certificate of Registration
No. 6EJKI5110 tanggal 28 Mei 2025, AAA No. 6EJKI5110 dated May 28, 2025, AAA
mendirikan ANZ dengan nilai modal dasar established ANZ with authorized capital stock
1 lembar saham atau setara dengan AUD 1. of 1 share or equal to AUD 1.
ACE ACE
Pada tanggal 1 April 2025, CAPGC and Shell On April 1, 2025, CAPGC and Shell Singapore
Singapore Pte. Ltd. menandatangani Pte. Ltd. signed Sales and Purchase
Perjanjian Jual Beli atas 100% kepemilikan di Agreement of 100% ownership of ACE or
ACE atau sebanyak 280.001 ribu saham ACE 280,001 thousand shares of ACE with total
dengan jumlah kas yang dibayarkan sebesar cash consideration of US$ 390,688 thousand.
US$ 390.688 ribu.
ACESH ACESH
Berdasarkan Article of Association pada Based on Article of Association dated
tanggal 18 November 2024, CAPGC November 18, 2024, CAPGC established
mendirikan ACESH dengan nilai modal dasar ACESH with registered capital amounted to
sebesar RMB 14.031 ribu (atau setara RMB 14,031 thousand (or equivalent to
dengan US$ 1.978 thousand). Pada tanggal US$ 1,978 thousand). On April 2, 2025,
2 April 2025, CAPGC melakukan setoran CAPGC made paid-up capital amounted to
modal sebesar RMB 5.819 ribu (atau setara RMB 5,819 thousand (or equivalent to
dengan US$ 801 ribu). US$ 801 thousand).
AMS AMS
Berdasarkan Accounting and Corporate Based on Accounting and Corporate
Regulatory No. 202545684N tanggal Regulatory Authority No. 202545684N dated
13 Oktober 2025, CAMS mendirikan AMS October 13, 2025, CAMS established a
dengan modal saham sebesar US$ 1 yang company named AMS with total authorized
terdiri dari 1 lembar saham. capital stock amounted US$ 1 consisting of
1 share.
Berdasarkan Accounting and Corporate Based on Electronic Register of Members
Regulatory No. ACRA260130002469 tanggal No. ACRA260130002469 dated January 30,
30 Januari 2026, CAMS melakukan 2026, CAMS increased its paid-up capital to
penambahan modal saham AMS sebesar AMS amounted to US$ 254,000 thousand that
US$ 254.000 ribu yang terdiri dari 254.000 consists of 254,000 thousand shares.
ribu lembar saham.
AMS1 AMS1
Berdasarkan Accounting and Corporate Based on Accounting and Corporate
Regulatory No. 202545691N tanggal Regulatory Authority No. 202545691N dated
13 Oktober 2025, AMS mendirikan AMS1 October 13, 2025, AMS established a
dengan modal saham sebesar US$ 1 yang company named AMS1 with total authorized
terdiri dari 1 lembar saham. capital stock amounted US$ 1 consisting of
1 share.
Berdasarkan Accounting and Corporate Based on Electronic Register of Members
Regulatory No. ACRA260130002469 tanggal No. ACRA260130002469 dated January 30,
30 Januari 2026, AMS melakukan 2026, AMS increased its paid-up capital to
penambahan modal saham AMS1 sebesar AMS1 amounted to US$ 254,000 thousand
US$ 254.000 ribu yang terdiri dari 254.000 that consists of 254,000 thousand shares.
ribu lembar saham.
APS APS
Berdasarkan Perjanjian Jual Beli tanggal Based on Sales and Purchase Agreement
6 Mei 2025 yang telah berlaku efektif tanggal dated May 6, 2025, which has become
1 Agustus 2025, AAA membeli 100% effective on August 1, 2025, AAA acquired
kepemilikan di Chevron Philips Singapore 100% ownership of Chevron Philips Singapore
Chemical Pte. Ltd. (“CPSC”), yang kemudian Chemical Pte. Ltd. (“CPSC”), which
mengubah namanya menjadi Aster Polymer subsequently changed its name to Aster
Solutions Pte. Ltd. (“APS”). Polymer Solutions Pte. Ltd. (“APS”).
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan Accounting and Corporate Based on Electronic Register of Members
Regulatory No. ACRA251217004503 tanggal No. ACRA251217004503 dated December 17,
17 Desember 2025, AAA melakukan 2025, AAA increased its paid-up capital to APS
penambahan modal saham APS sebesar amounted to US$ 379,725 thousand that
US$ 379.725 ribu yang terdiri dari 379.725 consists of 379,725 thousand shares.
ribu lembar saham.
APT APT
Berdasarkan Accounting and Corporate Based on Accounting and Corporate Regulatory
Regulatory No. 202522909E tanggal 26 Mei No. 202522909E dated May 26, 2025, AAA
2025, AAA mendirikan APT dengan modal established APT with a share capital of US$ 1
saham sebesar US$ 1 yang terdiri dari consisting of 1 share.
1 lembar saham.
APL APL
Berdasarkan Article of Association Based on Article of Association
No. ACRA250723004345 pada tanggal 23 Juli No. ACRA250723004345 dated July 23, 2025,
2025, AAA mendirikan APL dengan nilai AAA established APL with registered capital
modal dasar sebesar US$ 1. amounted to US$ 1.
AES AES
Berdasarkan Accounting and Corporate Based on Accounting and Corporate Regulatory
Regulatory No. 202523592C tanggal 29 Mei No. 202523592C dated May 29, 2025, AAA
2025, AAA mendirikan AES dengan modal established AES with a share capital of US$ 1
saham sebesar US$ 1 yang terdiri dari consisting of 1 share.
1 lembar saham.
CAPGC CAPGC
Berdasarkan Accounting and Corporate Based on Accounting and Corporate
Regulatory No. ACRA240423013886 tanggal Regulatory Authority No. ACRA240423013886
23 April 2024, CAC mendirikan CAPGC dated April 23, 2024, CAC established a
dengan modal saham sebesar US$ 1 yang company named CAPGC with total authorized
terdiri dari 1 lembar saham. capital stock amounted US$ 1 consisting of
1 share.
Pada tanggal 7 Mei 2024, CAPGC On May 7, 2024, CAPGC increased its paid-up
meningkatkan modal saham menjadi sebesar capital to US$ 10 consist of 8 shares to CAC
US$ 10 terbagi atas 8 lembar saham kepada and 2 shares to Glencore Asian Holdings Pte.
CAC dan 2 lembar saham kepada Glencore Ltd. (“Glencore”), a subsidiary of Glencore plc.
Asian Holdings Pte. Ltd. (“Glencore”) yang From this increase of paid-up capital, the
merupakan entitas anak dari Glencore plc. interest of CAC and Glencore become 80%
Dengan peningkatan modal tersebut, bagian and 20%, respectively.
kepemilikan CAC dan Glencore masing-
masing menjadi sebesar 80% dan 20%.
Pada tanggal 26 Maret 2025, CAPGC On March 26, 2025, CAPGC increased its paid-
meningkatkan modal saham menjadi sebesar up capital to US$ 733,450 thousand consisting
US$ 733.450 ribu terdiri atas 586.760 ribu of 586,760 thousand shares to CAC and
saham kepada CAC dan 146.690 ribu saham 146,690 thousand shares to Glencore.
kepada Glencore.
CAC CAC
Berdasarkan Accounting and Corporate Based on Accounting and Corporate
Regulatory No. ACRA231114197937 tanggal Regulatory Authority No. ACRA231114197937
14 November 2023, CATCO mendirikan CAC dated November 14, 2023, CATCO
dengan modal saham sebesar US$ 1 yang established CAC with total authorized capital
terdiri dari 1 lembar saham. stock amounted US$ 1 consisting of 1 share.
Berdasarkan Electronic Register of Members Based on Electronic Register of Members
No. 202344865E tanggal 30 April 2024, No. 202344865E dated April 30, 2024,
CATCO melakukan penambahan modal CATCO increased its paid-up capital to CAC
saham CAC sebesar US$ 100 ribu yang terdiri amounted to US$ 100 thousand that consists
dari 100 ribu lembar saham. of 100 thousand shares.
Pada tanggal 26 Maret 2025, CAC On March 26, 2025, CAC increased its paid-
meningkatkan modal saham dari CATCO up capital from CATCO to US$ 586,860
menjadi sebesar US$ 586.860 ribu yang thousand that consists of 586,860 thousand
terdiri dari 586.860 ribu lembar saham. shares.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
CATCO CATCO
Berdasarkan Electronic Register of Members Based on Electronic Register of Members
No. ARN20201201128578 tanggal No. ARN20201201128578 dated
1 Desember 2020, Perusahaan melakukan December 1, 2020, the Company increased
penambahan modal saham CATCO sebesar its paid-up capital to CATCO amounted to
US$ 5.000 ribu yang terdiri dari 5.000 ribu US$ 5,000 thousand that consists of 5,000
lembar saham. Pada tahun 2020, CATCO shares. In 2020, CATCO also added its nature
juga menambah jenis usahanya menjadi of business into wholesale and other support
perdagangan besar dan jasa penunjang services.
usaha lainnya.
Pada 23 September 2021, Perusahaan On September 23, 2021, the Company
melakukan tambahan setoran modal saham increased its paid-up capital to CATCO
CATCO sebesar US$ 100.120 ribu yang amounted to US$ 100,120 thousand that
terdiri dari 100.120 ribu lembar saham consists of 100,120 thousand preference
preferen. Pada 28 September 2021, CATCO shares. On September 28, 2021, CATCO
melakukan penebusan seluruh saham redeemed all the preference shares in the
preferen tersebut dengan obligasi PT Bank form of bonds issued by PT Bank Negara
Negara Indonesia (Persero) Tbk senilai Indonesia (Persero) Tbk amounted to
US$ 100.120 ribu. US$ 100,120 thousand.
Berdasarkan Electronic Register of Members s Based on Electronic Register of Members
No. ARN20211027110142 tanggal No. ARN20211027110142 dated October 27,
27 Oktober 2021, Perusahaan melakukan 2021, the Company increased its paid-up
penambahan modal saham CATCO sebesar capital to CATCO amounted to
US$ 2.000 ribu yang terdiri dari 2.000 ribu US$ 2,000 thousand that consists of 2,000
lembar saham. thousand shares.
Berdasarkan Electronic Register of Members Based on Electronic Register of Members
No. 200919215M tanggal 29 Mei 2023, No. 200919215M dated May 29, 2023, the
Perusahaan melakukan penambahan modal Company increased its paid-up capital to
saham CATCO sebesar US$ 10.000 ribu yang CATCO amounted to US$ 10,000 thousand
terdiri dari 10.000 ribu lembar saham. that consists of 10,000 thousand shares.
Pada tanggal 26 September 2023, On September 26, 2023, the Company
Perusahaan melakukan penambahan modal increased its paid-up capital to CATCO
saham CATCO sebesar US$ 50.000 ribu yang amounted to US$ 50,000 thousand that
terdiri dari 50.000 ribu lembar saham. consists of 50,000 thousand shares.
Berdasarkan Electronic Register of Members Based on Electronic Register of Members
No. 200919215M tanggal 17 Oktober 2024, No. 200919215M dated October 17, 2024,
Perusahaan melakukan penambahan modal the Company increased its paid-up capital to
saham CATCO sebesar US$ 15.000 ribu yang CATCO amounted to US$ 15,000 thousand
terdiri dari 15.000 ribu lembar saham. that consists of 15,000 thousand shares.
Pada tanggal 26 Maret 2025, CATCO On March 26, 2025, CATCO increased its
meningkatkan modal saham dari Perusahaan paid-up capital from the Company to
menjadi sebesar US$ 668.760 ribu yang US$ 668,760 thousand that consists of
terdiri dari 668.760 ribu saham. 668,760 thousand shares.
CABI CABI
Berdasarkan Accounting and Corporate Based on Accounting and Corporate Regulatory
Regulatory No. ACRA240610050408 tanggal Authority No. ACRA240610050408 dated
10 Juni 2024, CATCO mendirikan CABI June 10, 2024, CATCO established CABI with
dengan modal saham sebesar US$ 1 yang total authorized capital stock amounted
terdiri dari 1 lembar saham. US$ 1 consisting of 1 share.
Pada 17 September 2024, CATCO melakukan On September 17, 2024, CATCO increased its
penambahan setoran modal saham CABI paid-up capital to CABI amounted to
sebesar US$ 10.502 ribu yang terdiri dari US$ 10,502 thousand that consist of 10.502
10.502 ribu lembar saham. thousand shares.
Pada 21 Oktober 2024, CATCO melakukan On October 21, 2024, CATCO increased its
penambahan setoran modal saham CABI paid-up capital to CABI amounted to
sebesar US$ 15.502 ribu yang terdiri dari US$ 15,502 thousand that consist of 15,502
15.502 ribu lembar saham. thousand shares.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
CAMS CAMS
Berdasarkan Accounting and Corporate Based on Accounting and Corporate
Regulatory No. 202545661R tanggal Regulatory Authority No. 202545661R dated
13 Oktober 2025, CAC mendirikan CAMS October 13, 2025, CAC established CAMS with
dengan modal saham sebesar US$ 1 yang total authorized capital stock amounted
terdiri dari 1 lembar saham. US$ 1 consisting of 1 share.
CII CII
Berdasarkan Accounting and Corporate Based on Accounting and Corporate
Regulatory No. ACRA241025129699 tanggal Regulatory Authority No. ACRA241025129699
25 Oktober 2024, CDI mendirikan CII dated October 25, 2024, CDI established CII
dengan modal saham sebesar US$ 1 yang with total authorized capital stock amounted
terdiri dari 1 lembar saham. US$ 1 consisting of 1 share.
Berdasarkan Accounting and Corporate Based on Accounting and Corporate Regulatory
Regulatory (ACRA) No. ACRA260127001616 Authority (ACRA) No. ACRA26012700161
tanggal 27 Januari 2026, CDI menempatkan dated January 27, 2026, CDI injected
tambahan modal saham sehingga modal additional share capital resulting share capital
saham CII menjadi sejumlah US$ 11.000 of CII totalling to US$ 11,000 thousand which
ribu yang terbagi atas 11.000 ribu lembar consist of 11,000 thousand shares with par
saham dengan masing-masing saham value of US$ 1.
nominal US$ 1.
CMI CMI
Berdasarkan Surat Accounting and Corporate Based on Accounting and Corporate Regulatory
Regulatory Authority (ACRA) No. 202505434H Authority (ACRA) No. 202505434H dated
tanggal 7 Februari 2025 di Singapura, CSI February 7, 2025 in Singapore, CSI
mendirikan CMI dengan modal dasar established a company named CMI with total
sejumlah US$ 1 yang terdiri dari 1 lembar authorized capital stock amounted to US$ 1,
saham. Pada tanggal 27 Maret 2025 dan consist of 1 share. On March 27, 2025 and
5 Juni 2025, CSI menempatkan tambahan June 5, 2025, CSI injected additional share
modal saham sehingga modal dasar CMI capital resulting share capital totalling to
menjadi sejumlah US$ 40.472 ribu yang US$ 40,472 thousand which consist of 40,472
terbagi atas 40.472 ribu lembar saham thousand shares with par value of US$ 1.
dengan masing-masing saham nominal
US$ 1.
Pada tanggal 12 November 2025, CSI On November 12, 2025, CSI increased the
melakukan penambahan modal saham CMI share capital of CMI amounting to US$ 85,328
dengan jumlah US$ 85.328 ribu yang telah thousand, which was approved based on the
disahkan berdasarkan berdasarkan Accounting and Corporate Regulatory
Accounting and Corporate Regulatory No. ACRA260223003594 dated February 23,
No. ACRA260223003594 tanggal 23 Februari 2026.
2026.
MGS MGS
Berdasarkan Accounting and Corporate Based on Accounting and Corporate Regulatory
Regulatory (ACRA) No. ACRA251031002373 Authority (ACRA) No. ACRA251031002373
tanggal 31 Oktober 2025, CMI mendirikan dated October 31, 2025, CMI established MGS
MGS dengan modal saham sebesar with total authorized capital stock amounted
US$ 1 yang terdiri dari 1 lembar saham. US$ 1 consisting of 1 share.
CAA CAA
Berdasarkan Akta Notaris No. 32 tanggal Based on Notarial Deed No. 32 dated
8 Maret 2023, oleh Jose Dima Satria, S.H., March 8, 2023, by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, CAP2 dan BPN M.Kn., Notary in Jakarta, CAP2 and
mendirikan CAA dengan modal dasar BPN established a company named CAA with
sejumlah Rp 40.005 juta (atau setara dengan total authorized capital stock amounted to
US$ 2.667 ribu) terbagi atas 2.667 lembar Rp 40,005 million (or equivalent to US$ 2,667
saham, dengan masing-masing saham thousand) consist of 2,667 shares with par
bernilai nominal Rp 15 juta. Dari modal dasar value of Rp 15 million. From authorized
tersebut yang telah ditempatkan dan disetor capital stock, the issued and paid in capital is
penuh sebesar kurang lebih 25% atau approximately of 25% or equivalent to 667
sejumlah 667 lembar saham dengan nilai shares amounted to Rp 10,005 million (or
nominal seluruhnya sebesar Rp 10.005 juta equivalent to US$ 667 thousand). These
(atau setara dengan US$ 667 ribu). Akta deeds were approved by the Minister of Law
tersebut telah disahkan oleh Menteri Hukum and Human Rights under Decision Letter
dan Hak Asasi Manusia melalui Surat No. AHU-0019505.AH.01.01. Year 2023,
Keputusan No. AHU-0019505.AH.01.01. dated March 9, 2023.
Tahun 2023 tanggal 9 Maret 2023.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan Akta Notaris No. 144 tanggal Based on Notarial Deed No. 144 dated
26 Mei 2023 oleh Jose Dima Satria, S.H., May 26, 2023, by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, CAP2 menyetujui M.Kn., Notary in Jakarta, CAP2 increased its
tambahan setoran modal dasar ke CAA paid-up capital to CAA amounted
sebesar Rp 180.015 juta (atau setara dengan Rp 180,015 million (or equivalent to
US$ 12.001 ribu serta tambahan modal US$ 12,001 thousand) also increased its
ditempatkan dan disetor penuh ke CAA issued and fully paid shares to CAA amounted
sebesar Rp 45 milliar (atau setara dengan Rp 45 million (or equivalent to
US$ 3.000 ribu). Akta ini telah mendapat US$ 3,000 thousand). The deed was approved
persetujuan oleh Menteri Hukum dan Hak by the Ministry of Law and Human Rights of
Asasi Manusia dalam Surat Keputusan Republic of Indonesia as stated in Decision
No. AHU-AH.01.03-0070019. Tahun 2023 Letter No. AHU-AH.01.03-0070019. Year
tanggal 29 Mei 2023. 2023 dated May 29, 2023.
Berdasarkan Akta Notaris No. 119 tanggal Based on Notarial Deed No. 119 dated
28 Agustus 2023 oleh Jose Dima Satria, S.H., August 28, 2023,by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, CAP2 menyetujui M.Kn., Notary in Jakarta, CAP2 increased its
tambahan modal ditempatkan dan disetor issued and fully paid shares to CAA amounted
penuh ke CAA sebesar US$ 6.500 ribu US$ 6,500 thousand consist of 6,500 shares.
terbagi atas 6.500 saham. Akta ini telah The deed was approved by the Ministry of
mendapat persetujuan oleh Menteri Hukum Law and Human Rights of Republic of
dan Hak Asasi Manusia dalam Surat Indonesia as stated in Decision Letter
Keputusan No. AHU-AH.01.03-0112307. No. AHU-AH.01.03-0112307. Year 2023
Tahun 2023 tanggal 31 Agustus 2023. dated August 31, 2023.
Berdasarkan Akta Notaris No. 65 tanggal Based on Notarial Deed No. 65 dated
16 Oktober 2023 oleh Jose Dima Satria, S.H., October 16, 2023, by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, CAP2 menyetujui M.Kn., Notary in Jakarta, CAP2 increased its
tambahan setoran modal dasar ke CAA paid-up capital to CAA amounted
sebesar US$ 100.000 ribu serta tambahan US$ 100,000 thousand also increased its
modal ditempatkan dan disetor penuh ke issued and fully paid shares to CAA amounted
CAA sebesar US$ 40.000 ribu. Akta ini telah US$ 40,000 thousand. The deed was
mendapat persetujuan oleh Menteri Hukum approved by the Ministry of Law and Human
dan Hak Asasi Manusia dalam Surat Rights of Republic of Indonesia as stated in
Keputusan No. AHU-0063741.AH.01.02. Decision Letter No. AHU-0063741.AH.01.02.
Tahun 2023 tanggal 19 Oktober 2023. Year 2023 dated October 19, 2023.
Berdasarkan Akta Notaris No. 95 tanggal Based on Notarial Deed No. 95 dated
17 November 2023 oleh Jose Dima Satria, November 17, 2023, by Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, CAP2 S.H., M.Kn., Notary in Jakarta, CAP2
menyetujui tambahan setoran modal dasar increased its paid-up capital to CAA
ke CAA sebesar US$ 135.332 ribu serta amounted US$ 135,332 thousand also
tambahan modal ditempatkan dan disetor increased its issued and fully paid shares to
penuh ke CAA sebesar US$ 77.150 ribu. Akta CAA amounted US$ 77,150 thousand.
ini telah mendapat persetujuan oleh Menteri The deed was approved by the Ministry of
Hukum dan Hak Asasi Manusia dalam Surat Law and Human Rights of Republic of
Keputusan No. AHU-0074258.AH.01.02. Indonesia as stated in Decision Letter
Tahun 2023 tanggal 29 November 2023. No. AHU-0074258.AH.01.02. Year 2023
dated November 29, 2023.
Berdasarkan Akta Notaris No. 115 tanggal Based on Notarial Deed No. 115 dated
25 Maret 2024 oleh Jose Dima Satria, S.H., March 25, 2024, by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, CAP2 menyetujui M.Kn., Notary in Jakarta, CAP2 increased its
tambahan modal ditempatkan dan disetor issued and fully paid shares to CAA amounted
penuh ke CAA sebesar US$ 50.000 ribu. Akta US$ 50,000 thousand. The deed was
ini telah mendapat persetujuan oleh Menteri approved by the Ministry of Law and Human
Hukum dan Hak Asasi Manusia dalam Surat Rights of Republic of Indonesia as stated in
Keputusan No. AHU-AH.01.03-0072579. Decision Letter No. AHU-AH.01.03-0072579.
Tahun 2024 tanggal 26 Maret 2024. Year 2024 dated March 26, 2024.
Berdasarkan Akta Notaris No. 198 tanggal Based on Notarial Deed No. 198 dated
21 Juni 2024 oleh Jose Dima Satria, S.H., June 21, 2024, by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, CAP2 menyetujui M.Kn., Notary in Jakarta, CAP2 increased its
tambahan setoran modal dasar ke CAA paid-up capital to CAA amounted
sebesar US$ 150.000 ribu serta tambahan US$ 150,000 thousand also increased its
modal ditempatkan dan disetor penuh ke issued and fully paid shares to CAA amounted
CAA sebesar US$ 55.000 ribu. Akta ini telah US$ 55,000 thousand. The deed was
mendapat persetujuan oleh Menteri Hukum approved by the Ministry of Law and Human
dan Hak Asasi Manusia dalam Surat Rights of Republic of Indonesia as stated in
Keputusan No. AHU-AH.01.03-0157673. Decision Letter No. AHU-AH.01.03-0157673.
Tahun 2024 tanggal 25 Juni 2024. Year 2024 dated June 25, 2024.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan Akta Notaris No. 79 tanggal Based on Notarial Deed No. 79 dated
20 Januari 2025 oleh Jose Dima Satria, S.H., January 20, 2025, by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, CAP2 menyetujui M.Kn., Notary in Jakarta, CAP2 increased its
tambahan setoran modal disetor CAA paid-up capital to CAA amounted US$ 96,000
sebesar US$ 96.000 ribu. Akta ini telah thousand. The deed was approved by the
mendapat persetujuan oleh Menteri Hukum Ministry of Law and Human Rights of Republic
dan Hak Asasi Manusia dalam Surat of Indonesia as stated in Decision Letter
Keputusan No. AHU-AH.01.03-0031710. No. AHU-AH.01.03-0031710. Year 2025
Tahun 2025 tanggal 4 Februari 2025. dated February 4, 2025.
Berdasarkan Akta Notaris No. 129 tanggal Based on Notarial Deed No. 129 dated
23 September 2025, oleh Jose Dima Satria, September 23, 2025, by Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, CAP2 S.H., M.Kn., a Notary in Jakarta, CAP2
menyetujui tambahan setoran modal disetor increased its paid-up capital to CAA
CAA sebesar US$ 128.800 ribu. Akta ini telah amounted US$ 128,800 thousand. The deed
mendapat persetujuan oleh Menteri Hukum was approved by the Ministry of Law and
dan Hak Asasi Manusia dalam Surat Human Rights of Republic of Indonesia as
Keputusan No. AHU-AH.01.03-0241147. stated in Decision Letter No. AHU-AH.01.03-
tahun 2025 tanggal 23 September 2025. 0241147. Year 2025 dated September 23,
2025.
CASS CASS
Berdasarkan Akta Notaris No. 86 tanggal Based on Notarial Deed No. 86 dated
24 September 2024, oleh Jose Dima Satria, September 24, 2024, by Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, CAP2 dan S.H., M.Kn., a Notary in Jakarta, CAP2 and
BPN mendirikan CASS dengan modal dasar BPN established CASS with total authorized
sejumlah Rp 15.000 juta terbagi atas 100 capital stock amounted to Rp 15,000 million
ribu lembar saham, dengan masing-masing consist of 100 thousand shares with par value
saham bernilai nominal Rp 150 ribu. Dari of Rp 150 thousand. From authorized capital
modal dasar tersebut yang telah stock, the issued and paid in capital is
ditempatkan dan disetor penuh sebesar approximately of 67% or equivalent to
kurang lebih 67% atau sejumlah 67 ribu 67 thousand shares amounted to Rp 10,050
lembar saham dengan nilai nominal million. These deeds were approved by the
seluruhnya sebesar Rp 10.050 juta. Akta Minister of Law and Human Rights under
tersebut telah disahkan oleh Menteri Hukum Decision Letter No. AHU-0077031.AH.01.01.
dan Hak Asasi Manusia melalui Surat Year 2024, dated October 1, 2024.
Keputusan No. AHU-0077031.AH.01.01.
Tahun 2024 tanggal 1 Oktober 2024.
Berdasarkan Akta Notaris No. 85 tanggal Based on Notary Deed No. 85 dated June 16,
16 Juni 2025, oleh Jose Dima Satria, S.H., 2025, by Jose Dima Satria, S.H., M.Kn., a
M.Kn., Notaris di Jakarta, pemegang saham Notary in Jakarta, CASS’ shareholders
CASS menyutujui peningkatan modal dasar approved an increase in authorized capital of
sebesar Rp 5.550 juta terbagi atas 37 ribu Rp 5,550 million divided into 37 thousand
saham. Sehingga modal dasar CASS shares. As a result, the CASS’ authorized
meningkat sebesar Rp 20.550 juta, terbagi capital increased by Rp 20,550 million,
atas 137 lembar saham. Akta tersebut telah consisting of 137 thousand shares. The deed
disahkan oleh Menteri Hukum dan Hak Asasi has been ratified by the Minister of Law
Manusia melalui Surat Keputusan and Human Rights through Decree
No. AHU-0039029.AH.01.02. Tahun 2025 No. AHU-0039029. AH.01.02. Year 2025
tanggal 16 Juni 2025. dated June 16, 2025.
Berdasarkan Akta Notaris No. 108 tanggal Based on Notary Deed No. 108 dated
22 September 2025, oleh Jose Dima Satria, September 22, 2025, by Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, pemegang S.H., M.Kn., a Notary in Jakarta, CASS’
saham CASS mengubah nama CASS menjadi shareholders changed the CASS’ name to
PT Chandra Asri Sentral Solusi (“CASS”). PT Chandra Asri Sentral Solusi (“CASS”).
CAP2 CAP2
Berdasarkan Akta Notaris No. 102 tanggal Based on Notarial Deed No. 102 dated
21 Mei 2018, dari Jose Dima Satria, S.H., May 21, 2018, of Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, Perusahaan dan M.Kn., Notary in Jakarta, the Company and
SMI memiliki saham CAP2 dengan modal SMI owned the shares of CAP2, with
dasar sebesar US$ 190.000 ribu yang authorized capital stock amounted to
terdiri atas 190.000 lembar saham. Akta US$ 190,000 thousand consist of 190,000
tersebut telah disahkan oleh Menteri Hukum shares. The Deed was approved by Minister
Dan Hak Asasi Manusia Republik of Law and Human Rights of Republic
Indonesia melalui Surat Keputusan of Indonesia under Decision Letter
No. AHU-0074583.AH.01.11. Tahun 2018 No. AHU-0074583.AH.01.11.Year 2018 dated
tanggal 30 Mei 2018. May 30, 2018.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan Akta Notaris No. 116 tanggal Based on Notarial Deed No. 116 dated
19 Agustus 2019, dari Jose Dima Satria, August 19, 2019, of Jose Dima Satria, S.H.,
S.H., M.Kn., Notaris di Jakarta, Perusahaan M.Kn., Notary in Jakarta, the Company and
dan SMI melakukan tambahan setoran SMI increased its paid-up capital to CAP2
modal ke CAP2 sebesar US$ 50.000 ribu. amounted to US$ 50,000 thousand.
Akta tersebut telah disahkan oleh Menteri The Deed was approved by Minister of Law and
Hukum dan Hak Asasi Manusia Republik Human Rights of Republic of Indonesia under
Indonesia melalui Surat Keputusan Decision Letter No. AHU-014440404.AH.01.11.
No. AHU 014440404.AH.01.11.Tahun 2019 Year 2019 dated August 21, 2019.
tanggal 21 Agustus 2019.
Berdasarkan Akta Notaris No. 32 tanggal Based on Notarial Deed No. 32 dated
10 Januari 2020, dari Jose Dima Satria, S.H., January 10, 2020, of Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, Perusahaan dan M.Kn., Notary in Jakarta, the Company and
SMI melakukan tambahan setoran modal ke SMI increased its paid-up capital to CAP2
CAP2 sebesar US$ 25.000 ribu. Akta tersebut amounted to US$ 25,000 thousand. The Deed
telah disahkan oleh Menteri Hukum dan Hak was approved by Minister of Law and Human
Asasi Manusia Republik Indonesia melalui Rights of Republic of Indonesia under
Surat Keputusan No. AHU-0008797.AH.01.11. Decision Letter No. AHU-0008797.AH.01.11.
Tahun 2020 tanggal 16 Januari 2020. Year 2020 dated January 16, 2020.
Berdasarkan Akta Notaris No. 57 tanggal Based on Notarial Deed No. 57 dated
16 Maret 2020, dari Jose Dima Satria, S.H., March 16, 2020, of Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, Perusahaan dan M.Kn., Notary in Jakarta, the Company and
SMI melakukan tambahan setoran modal ke SMI increased its paid-up capital to CAP2
CAP2 sebesar US$ 15.000 ribu. Akta tersebut amounted to US$ 15,000 thousand. The Deed
telah disahkan oleh Menteri Hukum dan Hak was approved by Minister of Law and Human
Asasi Manusia Republik Indonesia melalui Rights of Republic of Indonesia under
Surat Keputusan No. AHU-0054769.AH.01.11. Decision Letter No. AHU-0054769.AH.01.11.
Tahun 2020 tanggal 18 Maret 2020. Year 2020 dated March 18, 2020.
Sehubungan dengan penggabungan usaha In relation with the merger of
Perusahaan dan SMI, Perusahaan memiliki the Company and SMI, the Company has
kepemilikan CAP2 sebesar 100% pada 100% ownership of CAP2 on January 1, 2021.
tanggal 1 Januari 2021.
Berdasarkan Akta Notaris No. 104 tanggal Based on Notarial Deed No. 104 dated
10 Juni 2021, dari Jose Dima Satria, S.H., June 10, 2021, of Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, PT Nusantara M.Kn., Notary in Jakarta, PT Nusantara
Polymer Solutions mengambil alih 1 lembar Polymer Solutions took over 1 share or
saham atau sebesar 0,001% kepemilikan 0.001% ownership of CAP2 from the
CAP2 dari Perusahaan sebesar US$ 1 ribu. Company in the amount of US$ 1 thousand.
Akta tersebut telah disahkan oleh Menteri The Deed was approved by the Minister of
Hukum dan Hak Asasi Manusia Republik Law and Human Rights of the Republic of
Indonesia sebagaimana tercantum dalam Indonesia as stated in the Receipt of
Surat Penerimaan Pemberitahuan Perubahan Notification on Amendment to Articles of
Anggaran Dasar No. AHU-AH.01.03-0366554. Association with Decision Letter
Tahun 2021 tanggal 10 Juni 2021. No. AHU-AH.01.03-0366554. Year 2021
dated June 10, 2021.
Berdasarkan Akta Notaris No. 30 tanggal Based on Notarial Deed No. 30 dated July 9,
9 Juli 2021, dari Jose Dima Satria, S.H., 2021, of Jose Dima Satria, S.H., M.Kn., Notary
M.Kn., Notaris di Jakarta, Perusahaan telah in Jakarta, the Company increased its
melakukan tambahan setoran modal ke paid-up capital to CAP2 amounted to
CAP2 sebesar US$ 15.000 ribu. Akta tersebut US$ 15,000 thousand. The Deed was
telah disahkan oleh Menteri Hukum dan Hak approved by the Minister of Law and Human
Asasi Manusia Republik Indonesia Rights of the Republic of Indonesia as stated
sebagaimana tercantum dalam Surat in the Receipt of Notification on Amendment
Penerimaan Pemberitahuan Perubahan to Articles of Association with Decision Letter
Anggaran Dasar No. AHU-AH.01.03- No. AHU-AH.01.03-0427183. Year 2021
0427183. Tahun 2021 tanggal 9 Juli 2021. dated July 9, 2021.
Berdasarkan Akta Notaris No. 77 tanggal Based on Notarial Deed No. 77 dated July 23,
23 Juli 2021, dari Jose Dima Satria, S.H., 2021, of Jose Dima Satria, S.H., M.Kn.,
M.Kn., Notaris di Jakarta, Perusahaan telah Notary in Jakarta, the Company increased its
melakukan tambahan setoran modal ke paid-up capital to CAP2 amounted to
CAP2 sebesar US$ 3.000 ribu. Akta tersebut US$ 3,000 thousand. The Deed was approved
telah disahkan oleh Menteri Hukum dan Hak by the Minister of Law and Human Rights of
Asasi Manusia Republik Indonesia the Republic of Indonesia as stated
sebagaimana tercantum dalam Surat in the Receipt of Notification on Amendment
Penerimaan Pemberitahuan Perubahan to Articles of Association with Decision Letter
Anggaran Dasar No. AHU-AH.01.03- No. AHU-AH.01.03-0430882. Year 2021
0430882. Tahun 2021 tanggal 23 Juli 2021. dated July 23, 2021.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan Akta Notaris No. 140 tanggal Based on Notarial Deed No. 140 dated
21 Maret 2022 oleh Jose Dima Satria, S.H., March 21, 2022, from Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, Perusahaan M.Kn., Notary in Jakarta, the Company
menyetujui tambahan setoran modal ke increased its paid-up capital to CAP2
CAP2 sebesar US$ 50.000 ribu. Akta ini telah amounted US$ 50,000 thousand. The deed
mendapat persetujuan oleh Menteri Hukum was approved by the Ministry of Law and
dan Hak Asasi Manusia dalam Surat Human Rights of Republic of Indonesia as
Keputusan No. AHU-AH.01.03-0203399. stated in Decision Letter No. AHU-AH.01.03-
Tahun 2022 tanggal 25 Maret 2022. 0203399. Year 2022 dated March 25, 2022.
Berdasarkan Akta Notaris No. 35 tanggal Based on Notarial Deed No. 35 dated
9 November 2022 oleh Jose Dima Satria, November 9, 2022, from Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, Perusahaan S.H., M.Kn., Notary in Jakarta, the Company
menyetujui tambahan setoran modal ke increased its paid-up capital to CAP2
CAP2 sebesar US$ 12.000 ribu. Akta ini telah amounted US$ 12,000 thousand. The deed
mendapat persetujuan oleh Menteri Hukum was approved by the Ministry of Law and
dan Hak Asasi Manusia dalam Surat Human Rights of Republic of Indonesia as
Keputusan No. AHU-AH.01.03-0313938. stated in Decision Letter No. AHU-AH.01.03-
Tahun 2022 tanggal 16 November 2022. 0313938. Year 2022 dated November 16,
2022.
Berdasarkan Akta Notaris No. 33 tanggal Based on Notarial Deed No. 33 dated
8 Maret 2023 oleh Jose Dima Satria, S.H., March 8, 2023, from Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, Perusahaan M.Kn., Notary in Jakarta, the Company
menyetujui tambahan setoran modal ke increased its paid-up capital to CAP2
CAP2 sebesar US$ 2.000 ribu. Akta ini telah amounted US$ 2,000 thousand. The deed
mendapat persetujuan oleh Menteri Hukum was approved by the Ministry of Law and
dan Hak Asasi Manusia dalam Surat Human Rights of Republic of Indonesia as
Keputusan No. AHU-AH.01.03-0037256. stated in Decision Letter No. AHU-AH.01.03-
Tahun 2023 tanggal 8 Maret 2023. 0037256. Year 2023 dated March 8, 2023.
Berdasarkan Akta Notaris No. 118 tanggal Based on Notarial Deed No. 118 dated
28 Agustus 2023 oleh Jose Dima Satria, S.H., August 28, 2023, from Jose Dima Satria,
M.Kn., Notaris di Jakarta, Perusahaan S.H., M.Kn., Notary in Jakarta, the Company
menyetujui tambahan modal ditempatkan increased its issued and fully paid shares
dan disetor penuh ke CAP2 sebesar amounted US$ 6,500 thousand. The deed
US$ 6.500 ribu. Akta ini telah mendapat was approved by the Ministry of Law and
persetujuan oleh Menteri Hukum dan Hak Human Rights of Republic of Indonesia as
Asasi Manusia dalam Surat Keputusan stated in Decision Letter No. AHU-AH.01.03-
No. AHU-AH.01.03-0111041.Tahun 2023 0111041.Year 2023 dated August 29, 2023.
tanggal 29 Agustus 2023.
Berdasarkan Akta Notaris No. 64 tanggal Based on Notarial Deed No. 64 dated
16 Oktober 2023 oleh Jose Dima Satria, S.H., October 16, 2023, from Jose Dima Satria,
M.Kn., Notaris di Jakarta, Perusahaan S.H., M.Kn., Notary in Jakarta, the Company
menyetujui tambahan modal ditempatkan increased its issued and fully paid shares to
dan disetor penuh ke CAP2 sebesar CAP2 amounted US$ 40,000 thousand. The
US$ 40.000 ribu. Akta ini telah mendapat deed was approved by the Ministry of Law
persetujuan oleh Menteri Hukum dan Hak and Human Rights of Republic of Indonesia as
Asasi Manusia dalam Surat Keputusan stated in Decision Letter No. AHU-AH.01.03-
No. AHU-AH.01.03-0131026. Tahun 2023 0131026. Year 2023 dated October 19, 2023.
tanggal 19 Oktober 2023.
Berdasarkan Akta Notaris No. 94 tanggal Based on Notarial Deed No. 94 dated
17 November 2023 oleh Jose Dima Satria, November 17, 2023, from Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, Perusahaan S.H., M.Kn., Notary in Jakarta, the Company
menyetujui tambahan setoran modal dasar increased its paid-up capital to CAP2
ke CAP2 sebesar US$ 500 juta serta amounted US$ 500 million also increased its
tambahan modal ditempatkan dan disetor issued and fully paid shares amounted
penuh ke CAP2 sebesar US$ 77.150 ribu. US$ 77,150 thousand. The deed was
Akta ini telah mendapat persetujuan oleh approved by the Ministry of Law and Human
Menteri Hukum dan Hak Asasi Manusia dalam Rights of Republic of Indonesia as stated in
Surat Keputusan No. AHU-0071957.AH.01.02. Decision Letter No. AHU-0071957.AH.01.02.
Tahun 2023 tanggal 21 November 2023. Year 2023 dated November 21, 2023.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan Akta Notaris No. 114 tanggal Based on Notarial Deed No. 114 dated
25 Maret 2024 oleh Jose Dima Satria, S.H., March 25, 2024, from Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, Perusahaan M.Kn., Notary in Jakarta, the Company
menyetujui peningkatan modal dasar dan approved to increase CAP2’s issued capital
disetor CAP2 dari yang sebelumnya 541.850 stock from 541,850 shares or US$ 541,850
lembar saham atau senilai US$ 541.850 ribu thousand to 591,850 shares or US$ 591,850
menjadi 591.850 lembar saham atau senilai thousand. The deed was received by the
US$ 591.850 ribu. Akta ini telah diterima Ministry of Law and Human Rights of Republic
oleh Menteri Hukum dan Hak Asasi Manusia of Indonesia as stated in Decision Letter
dalam Surat Keputusan No. AHU-AH.01.03- No. AHU-AH.01.03-0072536 Year 2024 dated
0072536 Tahun 2024 tanggal 26 Maret 2024. March 26, 2024.
Berdasarkan Akta Notaris No. 196 tanggal Based on Notarial Deed No. 196 dated
21 Juni 2024 oleh Jose Dima Satria, S.H., June 21, 2024, from Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, Perusahaan M.Kn., Notary in Jakarta, the Company
menyetujui peningkatan modal dasar dan approved to increase CAP2’s issued capital
disetor CAP2 dari yang sebelumnya 591.850 stock from 591,850 shares or US$ 591,850
lembar saham atau senilai US$ 591.850 ribu thousand to 646,850 shares or US$ 646,850
menjadi 646.850 lembar saham atau senilai thousand. The deed was received by the
US$ 646.850 ribu. Akta ini telah diterima Ministry of Law and Human Rights of Republic
oleh Menteri Hukum dan Hak Asasi Manusia of Indonesia as stated in Decision Letter
dalam Surat Keputusan No. AHU-AH.01.03- No. AHU-AH.01.03-0157489 Year 2024 dated
0157489 Tahun 2024 tanggal 25 Juni 2024. June 25, 2024.
Berdasarkan Akta Notaris No. 158 tanggal Based on Notarial Deed No. 158 dated
22 November 2024 oleh Jose Dima Satria, November 22, 2024, from Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, Perusahaan S.H., M.Kn., Notary in Jakarta, the Company
menyetujui peningkatan modal dasar dan approved to increase CAP2’s issued capital
disetor CAP2 dari yang sebelumnya 646.850 stock from 646,850 shares or US$ 646,850
lembar saham atau senilai US$ 646.850 ribu thousand to 652,850 shares or US$ 652,850
menjadi 652.850 lembar saham atau senilai thousand. The deed was received by the
US$ 652.850 ribu. Akta ini telah diterima Ministry of Law and Human Rights of Republic
oleh Menteri Hukum dan Hak Asasi Manusia of Indonesia as stated in Decision Letter
dalam Surat Keputusan No. AHU-AH.01.03- No. AHU-AH.01.03-0215393 Year 2024 dated
0215393 Tahun 2024 tanggal 28 November November 28, 2024.
2024.
Berdasarkan Akta Notaris No. 77 tanggal Based on Notarial Deed No. 77 dated
20 Januari 2025 oleh Jose Dima Satria, S.H., January 20, 2025, from Jose Dima Satria,
M.Kn., Notaris di Jakarta, Perusahaan S.H., M.Kn., Notary in Jakarta, the Company
menyetujui peningkatan modal dasar dan approved to increase CAP2’s issued capital
disetor CAP2 dari yang sebelumnya 652.850 stock from 652,850 shares or US$ 652,850
lembar saham atau senilai US$ 652.850 ribu thousand to 748,925 shares or US$ 748,925
menjadi 748.925 lembar saham atau senilai thousand. The deed was received by the
US$ 748.925 ribu. Akta ini telah diterima Ministry of Law and Human Rights of Republic
oleh Menteri Hukum dan Hak Asasi Manusia of Indonesia as stated in Decision Letter
dalam Surat Keputusan No. AHU-AH.01.03- No. AHU-AH.01.03-0031832 Year 2025 dated
0031832 Tahun 2025 tanggal 4 Februari 2025. February 4, 2025.
Berdasarkan Akta Notaris No. 77 tanggal Based on Notarial Deed No. 77 dated
14 Maret 2025 oleh Jose Dima Satria, S.H., March 14, 2025, from Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, Perusahaan M.Kn., Notary in Jakarta, the Company
menyetujui peningkatan modal dasar dan approved to increase CAP2’s issued capital
disetor CAP2 dari yang sebelumnya 748.925 stock from 748,925 shares or US$ 748,925
lembar saham atau senilai US$ 748.925 ribu thousand to 753,125 shares or US$ 753,125
menjadi 753.125 lembar saham atau senilai thousand. The deed was received by the
US$ 753.125 ribu. Akta ini telah diterima Ministry of Law and Human Rights of Republic
oleh Menteri Hukum dan Hak Asasi Manusia of Indonesia as stated in Decision Letter
dalam Surat Keputusan No. AHU-AH.01.03- No. AHU-AH.01.03-0080671 Year 2025 dated
0080671 Tahun 2025 tanggal 17 Maret 2025. March 17, 2025.
Berdasarkan Akta Notaris No. 84 tanggal Based on Notarial Deed No. 84 dated July 15,
15 Juli 2025 oleh Jose Dima Satria, S.H., 2025 by Jose Dima Satria, S.H., M.Kn.,
M.Kn., Notaris di Jakarta, Perusahaan Notary in Jakarta, the Company approved to
menyetujui peningkatan modal dasar dan increase CAP2’s issued capital stock from
disetor CAP2 dari yang sebelumnya 753.125 753,125 shares or US$ 753,125 thousand to
lembar saham atau senilai US$ 753.125 ribu 757,155 shares or US$ 757,155 thousand.
menjadi 757.155 lembar saham atau senilai The deed was received by the Minister of Law
US$ 757.155 ribu. Akta ini telah diterima and Human Rights of Republic in Indonesia as
oleh Menteri Hukum dan Hak Asasi Manusia stated in Decision Letter No. AHU-AH.01.03-
dalam Surat Keputusan No. AHU-AH.01.03- 0187757 Year 2025 dated July 15, 2025.
0187757 Tahun 2025 tanggal 15 Juli 2025.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan Akta Notaris No. 61 tanggal Based on Notarial Deed No. 61 dated
11 Agustus 2025 oleh Jose Dima Satria, S.H., August 11, 2025 by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, Perusahaan M.Kn., Notary in Jakarta, the Company
menyetujui peningkatan modal dasar dan approved to increase CAP2’s issued capital
disetor CAP2 dari yang sebelumnya 757.155 stock from 757,155 shares or US$ 757,155
lembar saham atau senilai US$ 757.155 ribu thousand to 812,155 shares or US$ 812,155
menjadi 812.155 lembar saham atau senilai thousand. The deed was received by the
US$ 812.155 ribu. Akta ini telah diterima Minister of Law and Human Rights of Republic
oleh Menteri Hukum dan Hak Asasi Manusia in Indonesia as stated in Decision Letter
dalam Surat Keputusan No. AHU-AH.01.01- No. AHU-AH.01.01-0214847 Year 2025 dated
0214847 Tahun 2025 tanggal 13 Agustus August 13, 2025.
2025.
Berdasarkan Akta Notaris No. 50 tanggal Based on Notarial Deed No. 50 dated
5 Desember 2025 oleh Jose Dima Satria, December 5, 2025 by Jose Dima Satria, S.H.,
S.H., M.Kn., Notaris di Jakarta, Perusahaan M.Kn., Notary in Jakarta, the Company
menyetujui peningkatan modal dasar dan approved to increase CAP2’s issued capital
disetor CAP2 dari yang sebelumnya 812.155 stock from 812,155 shares or
lembar saham atau senilai US$ 812.155 ribu US$ 812,155 thousand to 944,836 shares or
menjadi 944.836 lembar saham atau senilai US$ 944,836 thousand. The deed was
US$ 944.836 ribu. Akta ini telah diterima received by the Minister of Law and Human
oleh Menteri Hukum dan Hak Asasi Manusia Rights of Republic in Indonesia as stated in
dalam Surat Keputusan No. AHU-AH.01.03- Decision Letter No. AHU-AH.01.03-0258257
0258257 Tahun 2025 tanggal 24 Desember Year 2025 dated December 24, 2025.
2025.
Berdasarkan Akta Notaris No. 206 tanggal Based on Notarial Deed No. 206 dated
23 Desember 2025 oleh Jose Dima Satria, December 23, 2025 by Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, Perusahaan S.H., M.Kn., Notary in Jakarta, the Company
menyetujui, menerima dan mengesahkan approved and ratified the transfer of 1 share
pengalihan saham NPS sebanyak 1 saham of NPS with a nominal value of
yang senilai dengan US$ 1 ribu kepada CSP. US$ 1 thousand to CSP. The deed was
Akta ini telah diterima oleh Menteri Hukum acknowledged by the Minister of Law and
dan Hak Asasi Manusia dalam Surat Human Rights of the Republic of Indonesia
Keputusan No. AHU-AH.01.03-0024685 yang through Letter No. AHU-AH.01.03-0024685
diterbitkan tanggal 27 Januari 2026. dated January 27, 2026.
CA Port CA Port
Berdasarkan Akta Notaris No. 2 tanggal Based on Notarial Deed No. 2 dated
13 Oktober 2023, oleh Dedy Syamri, S.H., October 13, 2023, by Dedy Syamri, S.H., a
Notaris di Jakarta, CSP dan CDI mendirikan Notary in Jakarta, CSP and CDI established
CA Port dengan modal dasar sejumlah CA Port with total authorized capital stock
Rp 12.000 juta (atau setara dengan US$ 800 amounted to Rp 12,000 million (or equivalent
ribu) terbagi atas 80.000 lembar saham, to US$ 800 thousand) consist of 80,000
dengan masing-masing saham bernilai shares with par value of Rp 150,000. From
sebesar Rp 150.000. Dari modal dasar authorized capital stock, the issued and paid
tersebut yang telah ditempatkan dan disetor in capital is approximately of 25% or
penuh sebesar kurang lebih 25% atau equivalent to 20,000 shares amounted to
sejumlah 20.000 lembar saham dengan nilai Rp 3,000 million (or equivalent to US$ 200
nominal seluruhnya sebesar Rp 3.000 juta thousand). The deed was approved by the
(atau setara dengan US$ 200 ribu). Minister of Law and Human Rights under
Akta tersebut telah disahkan oleh Menteri Decision Letter No. AHU-0081117.AH.01.01.
Hukum dan Hak Asasi Manusia melalui Surat Year 2023, dated October 25, 2023.
Keputusan No. AHU-0081117.AH.01.01.
Tahun 2023 tanggal 25 Oktober 2023.
Berdasarkan Akta Notaris No. 14 tanggal Based on Notarial Deed No. 14 dated April 10,
10 April 2025 dari Jose Dima Satria S.H., 2025 from Jose Dima Satria S.H., M.Kn.,
M.Kn., Notaris di Jakarta, pemegang saham Notary in Jakarta, the shareholders of CA Port
CA Port menyetujui likuidasi CA Port. Akta ini agreed on the liquidation of CA Port. This
telah mendapat persetujuan oleh Menteri deed was approved by the Ministry of Law
Hukum dan Hak Asasi Manusia dalam Surat and Human Rights of Republic of Indonesia as
Keputusan No. AHU-AH.01.03-00244 stated in Decision Letter No. AHU-AH.01.03-
tanggal 23 April 2025. 00244 dated April 23, 2025.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
CCC CCC
Berdasarkan Akta Notaris No. 118 tanggal Based on Notarial Deed No. 118 dated
13 Desember 2024, oleh Jose Dima Satria, Desember 13, 2024, by Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, CDI dan S.H., M.Kn., a Notary in Jakarta, CDI and
PT Cakra Guna Tama, pihak ketiga, PT Cakra Guna Tama, a third party,
mendirikan CCC dengan modal dasar established a company named CCC with total
sejumlah US$ 4.000 ribu terbagi atas 400 authorized capital stock amounted to
ribu lembar saham, dengan masing-masing US$ 4,000 thousand consist of 400 thousand
saham bernilai nominal US$ 10. Dari modal shares with par value of US$ 10. From
dasar tersebut yang telah ditempatkan dan authorized capital stock, the issued and paid
disetor penuh sebesar kurang lebih 25% atau in capital is approximately of 25% or
sejumlah 100 ribu lembar saham dengan equivalent to 100 thousand shares amounted
nilai nominal seluruhnya sebesar US$ 1.000 to US$ 1,000 thousand. These deeds were
ribu. Akta tersebut telah disahkan oleh approved by the Minister of Law and Human
Menteri Hukum dan Hak Asasi Manusia Rights under Decision Letter No. AHU-
melalui Surat Keputusan No. AHU- 0100859.AH.01.01. Year 2024, dated
0100859.AH.01.01. Tahun 2024 tanggal December 17, 2024.
17 Desember 2024.
Berdasarkan Akta Notaris No. 50 tanggal Based on Notary Deed No. 50 dated
08 Agustus 2025 oleh Jose Dima Satria, S.H., August 8, 2025 by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, CCC melakukan M.Kn., Notary in Jakarta, CCC changed the
perubahan status Perseroan yang semula status of the Company which was originally a
penanaman modal Asing menjadi foreign investment company to a domestic
Perusahaan penanaman modal dalam Negeri investment company.
CCI CCI
Berdasarkan Akta Notaris No. 98 tanggal Based on Notarial Deed No. 98 dated
17 September 2025, oleh Jose Dima Satria, September 17, 2025, by Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, CATCO dan S.H., M.Kn., Notary in Jakarta, CATCO and
CAP2 mendirikan CCI dengan modal dasar CAP2 established CCI with total authorized
Perseroan berjumlah US$ 1.000 ribu (atau capital stock amounted to US$ 1,000
setara dengan Rp 15.000 juta), terbagi atas thousand (or equivalent to Rp 15,000
100 ribu saham, masing-masing saham million), divided into 100 thousand shares
bernilai US$ 10 (atau setara dengan Rp 150 with par value of US$ 10 (or equivalent to
ribu). Dari modal dasar tersebut telah Rp 150 thousand). From authorized capital
ditempatkan dan disetor penuh sebesar 67% stock, the issued and paid in capital is
atau sejumlah 67.000 lembar saham dengan approximately of 67% or equivalent to
nilai nominal seluruhnya sebesar US$ 670 67,000 shares amounted to US$ 670
ribu, atau setara denga Rp 10.050 juta. Akta thousand or equivalent to Rp 10,050 million.
tersebut telah disahkan oleh Menteri Hukum The deed was approved by the Minister of
dan Hak Asasi Manusia melalui Surat Law and Human Rights under Decision Letter
Keputusan No. AHU-0079987.AH.01.01. No. AHU-0079987. AH.01.01. Year 2025
Tahun 2025 tanggal 18 September 2025. dated September 18, 2025.
Berdasarkan Akta Notaris No. 209 tanggal Based on Notarial Deed No. 209 dated
23 Desember 2025 oleh Jose Dima Satria, December 23, 2025 of Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, para S.H., M.Kn., Notary in Jakarta, the
pemegang saham CCI menyetujui dan shareholders of CCI approved and ratified the
mengesahkan pengalihan 66.999 lembar transfer of 66,999 shares with a nominal
saham dengan nilai nominal sebesar US$ 669 value of US$ 669 thousand (equivalent to
ribu (setara dengan Rp 10.049.850 ribu) Rp 10,049,850 thousand), representing
yang mewakili 99,99% dari seluruh saham 99.99% of the issued and paid-up shares,
yang ditempatkan dan disetor dari CATCO from CATCO to CAP, and 1 share with a
kepada CAP2, serta 1 lembar saham dengan nominal value of US$ 10 (equivalent to
nilai nominal sebesar US$ 10 (setara dengan Rp 150 thousand), representing 0.01% of the
Rp 150 ribu) yang mewakili 0,01% dari issued and paid-up shares, from CAP2 to
seluruh saham yang ditempatkan dan disetor CTN. The deed was approved by the Ministry
dari CAP2 kepada CTN. Akta tersebut telah of Law and Human Rights of Republic of
disahkan oleh Menteri Hukum dan Hak Asasi Indonesia as stated in Decision Letter
Manusia melalui Surat Keputusan No. AHU-AH.01.09-0017714 Year 2026 dated
No. AHU-AH.01.09-0017714 Tahun 2026 January 19, 2026.
tanggal 19 Januari 2026.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
CCP CCP
Berdasarkan Akta Notaris No. 3 tanggal Based on Notarial Deed No. 3 dated
13 Oktober 2023, oleh Dedy Syamri, S.H., October 13, 2023, by Dedy Syamri, S.H., a
Notaris di Jakarta, CSP dan CDI mendirikan Notary in Jakarta, CSP and CDI established a
CCP dengan modal dasar sejumlah company named CCP with total authorized
Rp 12.000 juta (atau setara dengan US$ 800 capital stock amounted to Rp 12,000 million
ribu) terbagi atas 80.000 lembar saham, (or equivalent to US$ 800 thousand) consist
dengan masing-masing saham bernilai of 80,000 shares with par value of
sebesar Rp 150.000 atau setara dengan Rp 150,000 or equivalent to US$ 10. From
US$ 10. Dari modal dasar tersebut yang authorized capital stock, the issued and paid
telah ditempatkan dan disetor penuh sebesar in capital is approximately of 25% or
kurang lebih 25% atau sejumlah 20.000 equivalent to 20,000 shares amounted to
lembar saham dengan nilai nominal Rp 3,000 million (or equivalent to US$ 200
seluruhnya sebesar Rp 3.000 juta (atau thousand). The deed was approved by the
setara dengan US$ 200 ribu). Akta ini telah Minister of Law and Human Rights under
mendapat persetujuan oleh Menteri Hukum Decision Letter No. AHU-0081114.AH.01.01.
dan Hak Asasi Manusia melalui Surat Year 2023, dated October 25, 2023.
Keputusan No. AHU-0081114.AH.01.01.
Tahun 2023 tanggal 25 Oktober 2023.
Berdasarkan Akta Notaris No. 97 tanggal Based on Notarial Deed No. 97 dated
17 November 2023 oleh Jose Dima Satria, November 17, 2023, from Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, CSP S.H., M.Kn., Notary in Jakarta, CSP increased
menyetujui tambahan setoran modal dasar its paid-up capital to CCP amounted
CCP sebesar US$ 19.200 ribu serta US$ 19,200 thousand also increased its
tambahan modal ditempatkan dan disetor issued and fully paid shares to CCP amounted
penuh ke CCP sebesar US$ 8.550 ribu. Akta US$ 8,550 thousand. The deed was approved
ini telah mendapat persetujuan oleh Menteri by the Ministry of Law and Human Rights of
Hukum dan Hak Asasi Manusia dalam Surat Republic of Indonesia as stated in Decision
Keputusan No. AHU-0078400.AH.01.02. Letter No. AHU-0078400.AH.01.02. Year
Tahun 2023 tanggal 14 Desember 2023. 2023 dated December 14, 2023.
Berdasarkan Akta Notaris No. 200 tanggal Based on Notarial Deed No. 200 dated
21 Juni 2024 oleh Jose Dima Satria, S.H., June 21, 2024, from Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, CSP menyetujui M.Kn., Notary in Jakarta, CSP increased its
tambahan modal ditempatkan dan disetor issued and fully paid shares to CCP amounted
penuh ke CCP sebesar US$ 5.000 ribu. Akta US$ 5,000 thousand. The deed was approved
ini telah mendapat persetujuan oleh Menteri by the Ministry of Law and Human Rights of
Hukum dan Hak Asasi Manusia dalam Surat Republic of Indonesia as stated in Decision
Keputusan No. AHU-AH.01.03-0158164. Letter No. AHU-AH.01.03-0158164. Year
Tahun 2024 tanggal 25 Juni 2024. 2024 dated June 25, 2024.
Berdasarkan Akta Notaris No. 147 tanggal Based on Notarial Deed No. 147 dated
25 Maret 2025 oleh Jose Dima Satria, S.H., March 25, 2025, from Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, CSP menyetujui M.Kn., Notary in Jakarta, CSP increased its
tambahan setoran modal dasar CCP sebesar paid-up capital to CCP amounted US$ 30,000
US$ 30.000 ribu serta menyetujui tambahan thousand also increased its issued and fully
modal ditempatkan dan disetor penuh ke paid shares to CCP amounted US$ 18,000
CCP sebesar US$ 18.000 ribu. Akta ini telah thousand. The deed was approved by the
mendapat persetujuan oleh Menteri Hukum Ministry of Law and Human Rights of Republic
dan Hak Asasi Manusia dalam Surat of Indonesia as stated in Decision Letter
Keputusan No. AHU-AH.01.03-0102317. No. AHU-AH.01.03-0102317. Year 2025
Tahun 2025 tanggal 15 April 2025. dated April 15, 2025.
Berdasarkan Akta Notaris No. 134 tanggal Based on Notary Deed No. 134 dated
21 Agustus 2025 oleh Jose Dima Satria, S.H., August 21, 2025 by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, CSP menyetujui M.Kn., Notary in Jakarta, CSP increased its
tambahan setoran modal dasar CCP sebesar paid-up capital to CCP amounted to
US$ 50.000 ribu serta menyetujui tambahan US$ 50,000 thousand also increased its
modal ditempatkan dan disetor penuh ke inssued and fully paid shares to CCP amountd
CCP sebesar US$ 73.978 ribu. Akta ini telah to US$ 73,978 thousand. The deed was
mendapat persetujuan oleh Menteri Hukum approved by the Minister of Law and Human
dan Hak Asasi Manusia dalam Surat Rights of Republic of Indonesia as stated in
Keputusan No. AHU-0057030.AH.01.02 Decision Letter No. AHU-0057030. AH.01.02
Tahun 2025 tanggal 21 Agustus 2025. of 2025 dated August 21, 2025.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
CDI CDI
Berdasarkan Akta Notaris No. 26 tanggal Based on Notarial Deed No. 26 dated
8 Februari 2023, oleh Jose Dima Satria, S.H., February 8, 2023, by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, Perusahaan dan M.Kn., a Notary in Jakarta, the Company and
CAP2 mendirikan CDI dengan modal dasar CAP2 established CDI with total authorized
sejumlah Rp 4 triliun (atau setara dengan capital stock amounted to Rp 4 trillion (or
US$ 263.200 ribu) terbagi atas 2.000.000 equivalent to US$ 263,200 thousand) consist
lembar saham dengan masing-masing of 2,000,000 shares with par value of
saham bernilai nominal Rp 2 juta. Dari modal Rp 2 million. From authorized capital stock,
dasar tersebut yang telah ditempatkan dan the issued and paid in capital is 25% or
disetor penuh adalah sebesar 25% atau equivalent to 500,000 shares amounted to
sejumlah 500.000 lembar saham dengan Rp 1 trillion (or equivalent to US$ 65,800
nilai nominal seluruhnya sebesar Rp 1 triliun thousand). These deeds were approved by
(atau setara dengan US$ 65.800 ribu). Akta the Minister of Law and Human Rights under
tersebut telah disahkan oleh Menteri Hukum Decision Letter No. AHU-0011651.AH.01.01.
dan Hak Asasi Manusia melalui Surat Year 2023 dated February 13, 2023.
Keputusan No. AHU-0011651.AH.01.01.
Tahun 2023 tanggal 13 Februari 2023.
Berdasarkan Akta Notaris No. 10 tanggal Based on Notarial Deed No. 10 dated April 6,
6 April 2023 oleh Jose Dima Satria, S.H., 2023, from Jose Dima Satria, S.H., M.Kn.,
M.Kn., Notaris di Jakarta, Perusahaan Notary in Jakarta, the Company increased its
menyetujui tambahan modal ditempatkan issued and fully paid shares to CDI amounted
dan disetor penuh CDI sebesar Rp 150.880 to Rp 150,880 million consist of 75,440
juta terbagi atas 75.440 saham. Akta ini shares. The deed was approved by the
telah mendapat persetujuan oleh Menteri Ministry of Law and Human Rights of Republic
Hukum dan Hak Asasi Manusia dalam Surat of Indonesia as stated in Decision Letter
Keputusan No. AHU-AH.01.03-0052267. No. AHU-AH.01.03-0052267.Year 2023 dated
Tahun 2023 tanggal 10 April 2023. April 10, 2023.
Berdasarkan Akta Notaris No. 17 tanggal Based on Notarial Deed No. 17 dated May 3,
3 Mei 2023 oleh Jose Dima Satria, S.H., 2023, from Jose Dima Satria, S.H., M.Kn.,
M.Kn., Notaris di Jakarta, Perusahaan Notary in Jakarta, the Company increased its
menyetujui tambahan modal ditempatkan issued and fully paid shares to CDI amounted
dan disetor penuh ke CDI sebesar to Rp 190,658 million consist of 95,329
Rp 190.658 juta terbagi atas 95.329 saham. shares. The deed has been received by the
Akta ini telah diterima oleh Menteri Hukum Ministry of Law and Human Rights of Republic
dan Hak Asasi Manusia dalam Surat of Indonesia as stated in Decision Letter
Keputusan No. AHU-AH.01.03-0060504. No. AHU-AH.01.03-0060504.Year 2023 dated
Tahun 2023 tanggal 8 Mei 2023. May 8, 2023.
Berdasarkan Akta Notaris No. 113 tanggal Based on Notarial Deed No. 113 dated
26 Juni 2023 oleh Jose Dima Satria, S.H., June 26, 2023, from Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, Perusahaan M.Kn., Notary in Jakarta, the Company
menyetujui tambahan modal ditempatkan increased its issued and fully paid shares to
dan disetor penuh ke CDI sebesar CDI amounted to Rp 148,880 million consist
Rp 148.880 juta terbagi atas 74.440 saham. of 74,440 shares. The deed was approved by
Akta ini telah mendapat persetujuan oleh the Ministry of Law and Human Rights of
Menteri Hukum dan Hak Asasi Manusia dalam Republic of Indonesia as stated in Decision
Surat Keputusan No. AHU-AH.01.03-0088313. Letter No. AHU-AH.01.03-0088313. Year
Tahun 2023 tanggal 6 Juli 2023. 2023 dated July 6, 2023.
Berdasarkan Akta Notaris No. 15 tanggal Based on Notarial Deed No. 15 dated
4 Agustus 2023 oleh Jose Dima Satria, S.H., August 4, 2023, from Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, Perusahaan M.Kn., Notary in Jakarta, the Company
menyetujui tambahan modal ditempatkan increased its issued and fully paid shares to
dan disetor penuh ke CDI sebesar Rp 75.130 CDI amounted to Rp 75,130 million consist of
juta terbagi atas 37.565 saham. Akta ini 37,565 shares. The deed was approved by
telah mendapat persetujuan oleh Menteri the Ministry of Law and Human Rights of
Hukum dan Hak Asasi Manusia dalam Surat Republic of Indonesia as stated in Decision
Keputusan No. AHU-AH.01.03-0103613. Letter No. AHU-AH.01.03-0103613. Year
Tahun 2023 tanggal 10 Agustus 2023. 2023 dated August 10, 2023.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan Akta Notaris No. 8 tanggal Based on Notarial Deed No. 8 dated
4 September 2023 oleh Jose Dima Satria, September 4, 2023, from Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, pemegang S.H., M.Kn., Notary in Jakarta, shareholders
saham CDI menyetujui pengalihan saham of CDI have approved the transfer of 1 share
CAP2 sebanyak 1 saham atau setara dengan of CAP2 equivalent to a nominal value of
nilai nominal sebesar Rp 2.000.000, yang Rp 2,000,000 representing 0.01% of the total
merupakan 0,01% dari seluruh saham yang issued and paid-up capital of CDI to BPN. The
dikeluarkan dan disetor dalam CDI kepada deed was approved by the Ministry of Law
BPN. Akta ini telah mendapat persetujuan and Human Rights of Republic of Indonesia as
oleh Menteri Hukum dan Hak Asasi Manusia stated in Decision Letter No. AHU-AH.01.09-
dalam Surat Keputusan No. AHU-AH.01.09- 0159298. Year 2023 dated September 5,
0159298. Tahun 2023 tanggal 5 September 2023.
2023.
Berdasarkan Akta Notaris No. 117 tanggal Based on Notarial Deed No. 117 dated
13 Desember 2023 oleh Jose Dima Satria, December 13, 2023, from Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, Perusahaan S.H., M.Kn., Notary in Jakarta, the Company
menyetujui tambahan setoran modal dasar increased its paid-up capital to CDI amounted
ke CDI sebesar Rp 6 trilliun dengan Rp 6 trillion issuing 3 million new shares and
menerbitkan 3 juta saham baru serta also increased its issued and fully paid shares
tambahan modal ditempatkan dan disetor to CDI amounted to Rp 5,070,950 million by
penuh ke CDI sebesar Rp 5.070.950 juta issuing 2,535,475 new shares. The deed was
dengan menerbitkan 2.535.475 saham baru. approved by the Ministry of Law and Human
Akta ini telah mendapat persetujuan oleh Rights of Republic of Indonesia as stated in
Menteri Hukum dan Hak Asasi Manusia dalam Decision Letter No. AHU-0077901.AH.01.02.
Surat Keputusan No. AHU-0077901.AH.01.02. Year 2023 dated December 13, 2023.
Tahun 2023 tanggal 13 Desember 2023.
Berdasarkan Akta Notaris No. 168 tanggal Based on Notarial Deed No. 168 dated
18 Desember 2023 oleh Jose Dima Satria, December 18, 2023, from Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, Perusahaan S.H., M.Kn., Notary in Jakarta, the Company
menyetujui pengambilan bagian saham dan has approved the transfers of shares and
penerbitan saham baru kepada Phoenix issuance of new shares to Phoenix Power B.V.
Power B.V. sejumlah 1.422.107 saham baru totalling 1,422,107 new shares with a total
dengan nilai nominal keseluruhan nominal value Rp 2,844,214 million, agreed
Rp 2.844.214 juta, menyetujui peningkatan to increase the issued and paid-up capital of
modal disetor dan ditempatkan CDI sebesar CDI by Rp 2,844,214 million through the
Rp 2.844.214 juta dengan menerbitkan issuance of new shares. The deed was
saham baru. Akta ini telah mendapat approved by the Ministry of Law and Human
persetujuan oleh Menteri Hukum dan Hak Rights of Republic of Indonesia as stated in
Asasi Manusia dalam Surat Keputusan Decision Letter No. AHU-AH.01.03-0158167.
No. AHU-AH.01.03-0158167. Tahun 2023 Year 2023 dated December 18, 2023.
tanggal 18 Desember 2023.
Berdasarkan Akta Pernyataan Keputusan Based on Deed of Shareholders’ Statement
Pemegang Saham Perubahan Anggaran Change of Article of Association No. 78 dated
Dasar No. 78 tanggal 14 Maret 2025 oleh March 14, 2025, from Jose Dima Satria, S.H.,
Jose Dima Satria, S.H., M.Kn., Notaris di M.Kn., Notary in Jakarta, the Company and
Jakarta, Perusahaan dan Phoenix Power B.V. Phoenix Power B.V. approved the increase of
menyetujui peningkatan modal dasar dari its paid-up capital from Rp 10 trillion to Rp 20
Rp 10 triliun menjadi Rp 20 triliun dan trillion and conducted stock split for the
pemecahan nilai nominal saham dari nominal value of shares from Rp 2,000
Rp 2.000 ribu per saham menjadi Rp 100 per thousand per share to Rp 100 per share or
saham atau dengan rasio 1: 20 ribu. Akta ini with ratio 1: 20 thousand. The deed was
telah mendapat persetujuan oleh Menteri approved by the Ministry of Law and Human
Hukum dan Hak Asasi Manusia dalam Surat Rights of Republic of Indonesia as stated in
Keputusan No. AHU-001986 Tahun 2025 Decision Letter No. AHU-001986 Year 2025
tanggal 17 Maret 2025. dated March 17, 2025.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan Akta Pernyataan Keputusan Based on Deed of Shareholders’ Statement
Pemegang Saham Perubahan Anggaran Change of Article of Association No. 25 dated
Dasar No. 25 tanggal 11 April 2025 oleh Jose April 11, 2025, from Jose Dima Satria, S.H.,
Dima Satria, S.H., M.Kn., Notaris di Jakarta, M.Kn., Notary in Jakarta, the Company and
Perusahaan dan Phoenix Power B.V. Phoenix Power B.V. approves increased its
menyetujui peningkatan modal ditempatkan issued and paid-up capital amounted to
dan disetor penuh sebesar Rp 1.753.931 juta Rp 1,753,931 million (or equivalent to
(atau setara dengan US$ 109.470 ribu) US$ 109,470 thousand) consisting of 17,539
terbagi atas 17.539 juta lembar saham baru million shares from Rp 9,480,712 million (or
dari Rp 9.480.712 juta (atau setara dengan equivalent to US$ 591,730 thousand)
US$ 591.730 ribu) terbagi atas 94.807 juta consisting of 94,807 million shares to become
lembar saham menjadi Rp 11.234.643 juta Rp 11,234,643 million (or equivalent to
(atau setara dengan US$ 701.201 ribu) US$ 701,201 thousand) consisting of
terbagi atas 112.346 juta lembar saham, 112,346 million shares, so the Company and
sehingga Perusahaan dan Phoenix Power Phoenix Power B.V. have 74,897 million and
B.V. masing-masing memiliki 74.897 juta 37,448 million shares, respectively. The deed
dan 37.448 juta saham. Akta ini telah was approved by the Ministry of Law and
mendapat persetujuan oleh Menteri Hukum Human Rights of Republic of Indonesia as
dan Hak Asasi Manusia dalam Surat stated in Decision Letter No. AHU-AH.01.03-
Keputusan No. AHU-AH.01.03-0099278 0099278 Year 2025 dated April 11, 2025
Tahun 2025 tanggal 11 April 2025.
Pada tanggal 30 Juni 2025, CDI memperoleh On June 30, 2025, CDI received notification
pemberitahuan efektif pernyataan on the effective registration statement from
pendaftaran dari Dewan Komisioner OJK the Board of Commissioners of the OJK
melalui surat No. S-73/D.04/2025 untuk through letter No. S-73/D.04/2025 to
melakukan Penawaran Umum Perdana conduct an Initial Public Offering (“IPO”) of
Saham CDI. Pada tanggal 9 Juli 2025, saham CDI’s shares. On July 9, 2025, these shares
tersebut telah dicatatkan pada Bursa Efek were listed on the Indonesia Stock Exchange.
Indonesia.
CDI menawarkan sebanyak 12.482.938 ribu CDI offered 12,482,938 thousand shares with
lembar saham dengan harga nominal par value of Rp 100 per share, hence it
sebesar Rp 100 per lembar saham sehingga increased its issued and fully paid capital by
menambah modal ditempatkan dan disetor US$ 77,036 thousand.
penuh sebesar US$ 77.036 ribu.
Tambahan modal disetor terdiri dari selisih The additional paid-in capital consists of the
antara harga nominal saham sebesar Rp 100 difference between the share’s par value of
per lembar saham dan nilai transaksi atas Rp 100 per share and the transaction value
Penawaran Umum Perdana Saham atau of the IPO or offering price of Rp 190 per
harga penawaran sebesar Rp 190 per lembar share totalling US$ 68,428 thousand, after
saham sebesar US$ 68.428 ribu, setelah deducting the share issuance costs.
dikurangi dengan biaya emisi saham.
Biaya emisi saham merupakan biaya Share issuance costs represent transaction
transaksi yang timbul dari aktivitas costs arising from the IPO, which includes
Penawaran Umum Saham Perdana, antara registration fees and other regulatory fees,
lain mencakup biaya pendaftaran dan biaya service fees paid to legal counsel,
wajib lain, jasa yang dibayarkan kepada accountants and others.
penasehat hukum, akuntan dan lain-lain.
Atas perubahan saham CDI menjadi saham Upon the change of CDI’s shares into shares
yang diperdagangkan di BEI, Perusahaan traded on the IDX, the Company paid founder
telah membayar pajak saham pendiri atas shareholder tax on the value of the
nilai kepemilikan Perusahaan di CDI sebesar Company’s shares in CDI amounting to
Rp 71.152.740 ribu (atau setara dengan Rp 71,152,740 thousand (or equivalent to
US$ 4.377 ribu) yang disajikan sebagai US$ 4,377 thousand) which was recorded as
“keuntungan lain-lain - bersih” dalam part of “other gains - net” in the consolidated
laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain konsolidasian untuk tahun comprehensive income for the year ended
yang berakhir pada tanggal 31 Desember December 31, 2025.
2025.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
CDW2 CDW2
Berdasarkan Akta Notaris No. 29 tanggal Based on Notarial Deed No. 29 dated
8 September 2025, oleh Jose Dima Satria, September 8, 2025, by Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, CIP dan CDI S.H., M.Kn., a Notary in Jakarta, CIP and CDI
mendirikan CDW2 dengan modal dasar established a company named CDW2 with
sejumlah Rp 30.000 ribu (atau setara dengan total authorized capital stock amounted to
US$ 2 ribu) terbagi atas 200 lembar saham, Rp 30,000 thousand (or equivalent to
dengan masing-masing saham bernilai US$ 2 thousand) consist of 200 shares with
nominal Rp 150 ribu. Dari modal dasar par value of Rp 150 thousand. From
tersebut yang telah ditempatkan dan disetor authorized capital stock, the issued and paid
penuh sebesar 100% atau sejumlah 200 in capital is approximately of 100% or
lembar saham dengan nilai nominal equivalent to 200 shares amounted to
seluruhnya sebesar Rp 30.000 ribu (atau Rp 30,000 thousand (or equivalent to
setara dengan US$ 2 ribu). Akta tersebut US$ 2 thousand). These deeds were
telah disahkan oleh Menteri Hukum dan Hak approved by the Minister of Law and
Asasi Manusia melalui Surat Keputusan Human Rights under Decision Letter
No. AHU-0079132.AH.01.01. Tahun 2025 No. AHU-0079132.AH.01.01. Year 2025,
tanggal 16 September 2025. dated September 16, 2025.
Berdasarkan Akta Notaris No. 109 tanggal Based on Notarial Deed No. 109 dated
22 Oktober 2025, oleh Jose Dima Satria, October 22, 2025, by Jose Dima Satria, S.H.,
S.H., M.Kn., Notaris di Jakarta, pemegang M.Kn., a Notary in Jakarta, the shareholders’
saham CDW2 menyetujui peningkatan modal of CDW2 agreed on increase of authorized
dasar sebesar Rp 285.005.100 ribu (atau capital stock amounted to Rp 285,005,100
setara dengan US$ 17.180 ribu) terbagi atas thousand (or equivalent to US$ 17,180
1.900.034 lembar saham serta thousand) consist of 1,900,034 shares and
meningkatkan modal ditempatkan dan increase in issued and paid in capital
disetor penuh sebesar Rp 285.005.100 ribu amounted to Rp 285,005,100 thousand (or
(atau setara dengan US$ 17.180 ribu) equivalent to US$ 17,180 thousand) consist
terbagi atas 1.900.034 lembar saham. Akta of 1,900,034 shares. These deeds were
tersebut telah disahkan oleh Menteri Hukum approved by the Minister of Law and Human
dan Hak Asasi Manusia melalui Surat Rights under Decision Letter No. AHU-
Keputusan No. 0071846.AH.01.02. Tahun 0071846.AH.01.02. Year 2025, dated
2025 tanggal 22 Oktober 2025. October 22, 2025.
CDW CDW
Berdasarkan Akta Notaris No. 58 tanggal Based on Notarial Deed No. 58 dated April 5,
5 April 2024, oleh Jose Dima Satria, S.H., 2024, by Jose Dima Satria, S.H., M.Kn., a
M.Kn., Notaris di Jakarta, CDI dan BPN Notary in Jakarta, CDI and BPN established a
mendirikan CDW dengan modal dasar company named CDW with total authorized
sejumlah Rp 348.000 juta (atau setara capital stock amounted to Rp 348,000 million
dengan US$ 21.877 ribu) terbagi atas 2.320 (or equivalent to US$ 21,877 thousand)
ribu lembar saham, dengan masing-masing consist of 2,320 thousand shares with par
saham bernilai nominal Rp 150 ribu. Dari value of Rp 150 thousand. From authorized
modal dasar tersebut yang telah capital stock, the issued and paid in capital is
ditempatkan dan disetor penuh sebesar approximately of 25% or equivalent to
kurang lebih 25% atau sejumlah 1.933.333 1,933,333 shares amounted to
lembar saham dengan nilai nominal Rp 289,999,950 thousand (or equivalent to
seluruhnya sebesar Rp 289.999.950 ribu US$ 18,231 thousand). These deeds
(atau setara dengan US$ 18.231 ribu). Akta were approved by the Minister of Law and
tersebut telah disahkan oleh Menteri Hukum Human Rights under Decision Letter
dan Hak Asasi Manusia melalui Surat No. AHU-0093987.AH.01.11. Year 2024,
Keputusan No. AHU-0093987.AH.01.11. dated May 15, 2024.
Tahun 2024 tanggal 15 Mei 2024.
Berdasarkan Akta Notaris No. 138 tanggal Based on Notarial Deed No. 138 dated August
21 Agustus 2025 dari Jose Dima Satria S.H., 21, 2025 from Jose Dima Satria S.H., M.Kn.,
M.Kn., Notaris di Jakarta, pemegang saham Notary in Jakarta, the shareholders of CDW
CDW menyetujui likuidasi CDW. Akta ini agreed on the liquidation of CDW. This deed
telah mendapat persetujuan oleh Menteri was approved by the Ministry of Law and
Hukum dan Hak Asasi Manusia dalam Surat Human Rights of Republic of Indonesia as
Keputusan No. AHU-AH.01-10-0028676 stated in Decision Letter No. AHU-AH.01-10-
tanggal 1 September 2025. 0028676 dated September 1, 2025.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
CES CES
Berdasarkan Akta Notaris No. 65 tanggal Based on Notarial Deed No. 65 dated
13 October 2025, oleh Jose Dima Satria, October 13, 2025, by Jose Dima Satria, S.H.,
S.H., M.Kn., Notaris di Jakarta, CDI M.Kn., Notary in Jakarta, CDI established a
mendirikan CES dengan modal dasar sebesar company named CES with total authorized
US$ 10 juta atau setara dengan Rp 150.000 capital stock amounted US$ 10 million or
juta, terbagi atas 1 juta saham, masing equivalent to Rp 150,000 million consist of
masing saham bernilai US$ 10 atau setara 1 million shares with par value of US$ 10 or
dengan Rp 150 ribu. Dari modal tersebut equivalent to Rp 150 thousand. From
telah ditempatkan dan disetor penuh sebesar authorized capital stock the issued and paid
40% atau sejumlah 40 ribu saham dengan in capital is 40% or a total of 40 thousand
nilai nominal seluruhnya US$ 4 juta, atau shares with a total nominal value of US$ 4
setara dengan Rp 60.000 juta. Akta tersebut million, or equivalent to Rp 60,000 million.
telah disahkan oleh Menteri Hukum dan Hak The deed has been approved by the Minister
Asasi Manusia melalui Surat Keputusan of Law and Human Rights under Decision
No. AHU-0089227.AH.01.01. Tahun 2025 Letter No. AHU-0089227. AH.01.01. Year
tanggal 16 Oktober 2025. 2025 dated October 16, 2025.
CGM CGM
Berdasarkan Akta Notaris No. 137 tanggal 27 Based on Notarial Deed No. 137 dated
Oktober 2025, oleh Jose Dima Satria, S.H., October 27, 2025, by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, CSI dan CSP M.Kn., Notary in Jakarta, CSI and CSP
mendirikan CGM dengan nilai modal dasar established CGM with total authorized capital
sejumlah Rp 60 juta (atau setara dengan stock amounted Rp 60 million (or equivalent
US$ 3.608) yang terbagi atas 400 saham, to US$ 3,608) consist of 400 shares with par
masing-masing saham bernilai nominal Rp value of Rp 150 thousand (or equivalent to
150 ribu (atau setara dengan US$ 9). Dari US$ 9). From authorized capital stock, the
modal dasar tersebut yang telah ditempatkan issued and paid in capital is approximately of
dan disetor penuh sebesar 50% atau 50% or equivalent to 200 shares amounted
sejumlah 200 lembar saham dengan nilai to Rp 30 million (or equivalent to US$ 1,804).
nominal seluruhnya Rp 30 juta (atau setara These deeds were approved by the Minister
dengan US$ 1.804). Akta tersebut telah of Law and Human Rights under Decision
disahkan oleh Menteri Hukum dan Hak Asasi Letter No. 0100545.AH.01.01. Year 2025,
Manusia melalui Surat Keputusan No. AHU- dated November 21, 2025.
0100545.AH.01.01. Tahun 2025 tanggal 21
November 2025.
CIP CIP
Pada 20 Maret 2025, CDI, PT Buana On March 20, 2025, CDI, PT Buana
Primatama Niaga (“BPN”), PT Barito Pacific Primatama Niaga (“BPN”), PT Barito Pacific
Tbk dan PT Griya Idola (“GI”) telah Tbk and PT Griya Idola (“GI”) has signed a
menandatangani Perjanjian Jual Beli Saham Conditional Shares Sale and Purchase
Bersyarat (“CSPA”) atas entitas anak yang Agreement (“CSPA”) for a subsidiary owned
dimiliki oleh PT Barito Pacific Tbk yaitu by PT Barito Pacific Tbk, namely PT Barito
PT Barito Investa Prima (“BIP”). Dalam Investa Prima (“BIP”). In the CSPA, it was
CSPA, disepakati bahwa CDI dan BPN akan agreed that CDI and BPN will purchase the
membeli saham yang dimiliki PT Barito shares in BIP held by PT Barito Pacific Tbk
Pacific Tbk (99,99%) dan GI (0,01%) di BIP. (99.99%) and GI (0.01%).
Berdasarkan Akta Pengambilalihan Saham Based on the Shares Transfer Deed No. 100
No. 100 tanggal 21 April 2025 antara dated April 21, 2025 between PT Barito
PT Barito Pacific Tbk dan CDI, PT Barito Pacific Tbk and CDI, PT Barito Pacific Tbk
Pacific Tbk mengalihkan kepemilikannya atas transferred its ownership of 20,390 shares of
20.390 lembar saham BIP senilai Rp 89.956 BIP amounted to Rp 89,956 million (or
juta (atau setara dengan US$ 5.350 ribu) equivalent to US$ 5,350 thousand) or equal
atau setara dengan 99,95% kepemilikan ke to 99.95% ownership to CDI.
CDI.
Berdasarkan Akta Jual Beli Saham No. 101 Based on the Shares Sales and Purchase Deed
tanggal 21 April 2025 antara GI dan CDI, CDI No. 101 dated April 21, 2025 between GI and
membeli 9 dari 10 lembar saham BIP milik GI CDI, CDI purchased 9 out of 10 BIP shares
senilai Rp 39.706 ribu (atau setara dengan owned by GI amounted to Rp 39,706
US$ 2 ribu). thousand (or equivalent to US$ 2 thousand).
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan Akta Notaris No. 48 tanggal Based on Notarial Deed No. 48 dated
8 Agustus 2025, oleh Jose Dima Satria, S.H., August 8, 2025, from Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, BIP, entitas anak, M.Kn., Notary in Jakarta, BIP, a subsidiary,
memutuskan untuk melakukan perubahan decided to change the name from “PT Barito
nama dari sebelumnya bernama “PT Barito Investa Prima” to “PT Chandra Investa
Investa Prima” menjadi “PT Chandra Investa Prima”. The deed was approved by the
Prima”. Akta ini telah memperoleh persetujuan Ministry of Law and Human Rights of Republic
dari Menteri Hukum dan Hak Asasi Manusia of Indonesia as stated in Decision Letter
Republik Indonesia dengan Surat Keputusannya No. AHU 0053483.AH.01.02. Year 2025
No. AHU-0053483.AH.01.02. Tahun 2025 dated August, 11, 2025.
tanggal 11 Agustus 2025.
Berdasarkan Akta Notaris No. 108 tanggal Based on Notarial Deed No. 108 dated
22 Oktober 2025, oleh Jose Dima Satria, October 22, 2025, from Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, CDI S.H., M.Kn., Notary in Jakarta, CDI increased
menyetujui tambahan setoran modal dasar its paid-up capital and issued and fully paid
serta modal disetor dan ditempatkan ke CIP shares to CIP amounted Rp 285,000 million
sebesar Rp 285.000 juta (atau setara dengan (or equivalent to US$ 170,180 thousand)
US$ 17.180 ribu) terbagi atas 285.000 divided into 285,000 shares. The deed was
lembar saham. Akta ini telah mendapat approved by the Ministry of Law and Human
persetujuan oleh Menteri Hukum dan Hak Rights of Republic of Indonesia as stated in
Asasi Manusia dalam Surat Keputusan Decision Letter No. AHU-0071835.AH.01.02.
No. AHU-0071835.AH.01.02. Tahun 2025 Year 2025 dated October 22, 2025.
tanggal 22 Oktober 2025.
CPN CPN
Berdasarkan Akta Notaris No. 268 tanggal Based on Notarial Deed No. 268 dated
28 Desember 2023, oleh Jose Dima Satria, December 28, 2023, by Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, Perusahaan S.H., M.Kn., a Notary in Jakarta, the
dan BPN mendirikan PT Chandra Pelabuhan Company and BPN established PT Chandra
Nusantara (“CPN”) dengan modal dasar Pelabuhan Nusantara (“CPN”) with total
sejumlah Rp 12.000 juta (atau setara dengan authorized capital stock amounted to
US$ 800 ribu) terbagi atas 80 ribu lembar Rp 12,000 million (or equivalent to
saham, dengan masing-masing saham US$ 800 thousand) consist of 80 thousand
bernilai sebesar Rp 150 ribu atau setara shares with par value of Rp 150 thousand or
dengan US$ 10. Dari modal dasar tersebut equivalent toUS$ 10. From authorized capital
yang telah ditempatkan dan disetor penuh stock, the issued and paid in capital is
sebesar kurang lebih 25% atau sejumlah approximately of 25% or equivalent to
20 ribu lembar saham dengan nilai nominal 20 thousand shares amounted to Rp 3,000
seluruhnya sebesar Rp 3.000 juta (atau million (or equivalent to US$ 200 thousand).
setara dengan US$ 200 ribu). The deed was approved by the Minister of
Akta tersebut telah disahkan oleh Menteri Law and Human Rights under Decision Letter
Hukum dan Hak Asasi Manusia melalui Surat No. AHU-0099050.AH.01.01. Year 2023
Keputusan No. AHU-0099050.AH.01.01 dated December 29, 2023.
Tahun 2023 tanggal 29 Desember 2023.
Berdasarkan Akta Notaris No. 247 tanggal Based on Notarial Deed No. 247 dated
28 Juni 2024 oleh Jose Dima Satria, S.H., June 28, 2024, by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, pemegang saham M.Kn., a Notary in Jakarta, the shareholders
CPN menyetujui peningkatan modal dasar ke of CPN agreed to increase the paid-up capital
CPN sebesar US$ 79.200 ribu dan tambahan to CPN amounted to US$ 79,200 thousand
modal ditempatkan dan disetor penuh ke and increased its issued and fully paid shares
CPN sebesar US$ 46.756 ribu yang to CPN amounted to US$ 46,756 thousand
seluruhnya diambil oleh Perusahaan, melalui which was entirely acquired by the Company
mekanisme spin-off. Akta ini telah mendapat through spin-off mechanism. The deed
persetujuan oleh Menteri Hukum dan Hak was approved by the Minister of Law and
Asasi Manusia dalam Surat Keputusan Human Rights under Decision Letter
No. AHU-0039796.AH.01.02. Tahun 2024 No. AHU-0039796.AH.01.02. Year 2024
tanggal 3 Juli 2024. dated July 3, 2024.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
CSP CSP
Berdasarkan Akta Notaris No. 15 tanggal Based on Notarial Deed No. 15 dated
7 September 2023, oleh Jose Dima Satria, September 7, 2023, by Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, CDI dan BPN S.H., M.Kn., a Notary in Jakarta, CDI and BPN
mendirikan CSP dengan modal dasar established a company named CSP with total
sejumlah Rp 52,5 juta (atau setara dengan authorized capital stock amounted to Rp 52.5
US$ 3,5 ribu) terbagi atas 3.500 lembar million (or equivalent to US$ 3.5 thousand)
saham, dengan masing-masing saham consist of 3,500 shares with par value of
bernilai sebesar Rp 15.000 atau setara Rp 15,000 or equivalent to US$ 1. From
dengan US$ 1. Dari modal dasar tersebut authorized capital stock, the issued and paid
yang telah ditempatkan dan disetor penuh in capital is approximately of 25% or
sebesar kurang lebih 25% atau sejumlah 875 equivalent to 875 shares amounted to
lembar saham dengan nilai nominal Rp 13,125 million (or equivalent to US$ 0.9
seluruhnya sebesar Rp 13.125 juta (atau thousand). The deed was approved by the
setara dengan US$ 0,9 ribu). Akta ini telah Minister of Law and Human Rights under
mendapat persetujuan oleh Menteri Hukum Decision Letter No. AHU-0067254.AH.01.01.
dan Hak Asasi Manusia melalui Surat Year 2023, dated September 7, 2023.
Keputusan No. AHU-0067254.AH.01.01.
Tahun 2023 tanggal 7 September 2023.
Berdasarkan Akta Notaris No. 96 tanggal Based on Notarial Deed No. 96 dated
17 November 2023 oleh Jose Dima Satria, November 17, 2023, from Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, CDI S.H., M.Kn., Notary in Jakarta, CDI increased
menyetujui tambahan setoran modal dasar its paid-up capital to CSP amounted
ke CSP sebesar US$ 19.997 ribu serta US$ 19,997 thousand also increased its
tambahan modal ditempatkan dan disetor issued and fully paid shares to CSP amounted
penuh ke CSP sebesar US$ 8.950 ribu. Akta to US$ 8,950 thousand. The deed was
ini telah mendapat persetujuan oleh Menteri approved by the Ministry of Law and Human
Hukum dan Hak Asasi Manusia dalam Surat Rights of Republic of Indonesia as stated in
Keputusan No. AHU-0077480.AH.01.02. Decision Letter No. AHU-0077480.AH.01.02.
Tahun 2023 tanggal 14 Desember 2023. Year 2023 dated December 14, 2023.
Berdasarkan Akta Notaris No. 199 tanggal Based on Notarial Deed No. 199 dated
21 Juni 2024 oleh Jose Dima Satria, S.H., June 21, 2024, from Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, CDI menyetujui M.Kn., Notary in Jakarta, CDI increased its
tambahan modal ditempatkan dan disetor issued and fully paid shares to CSP amounted
penuh ke CSP sebesar US$ 5.000 ribu. Akta to US$ 5,000 thousand. The deed was
ini telah mendapat persetujuan oleh Menteri approved by the Ministry of Law and Human
Hukum dan Hak Asasi Manusia dalam Surat Rights of Republic of Indonesia as stated in
Keputusan No. AHU-AH.01.03-0158117. Decision Letter No. AHU-AH.01.03-0158117.
Tahun 2024 tanggal 25 Juni 2024. Year 2024 dated June 25, 2024.
Berdasarkan Akta Notaris No. 75 tanggal Based on Notarial Deed No. 75 dated
20 Januari 2025 oleh Jose Dima Satria, S.H., January 20, 2025, from Jose Dima Satria,
M.Kn., Notaris di Jakarta, CDI menyetujui S.H., M.Kn., Notary in Jakarta, CDI increased
tambahan setoran modal dasar ke CSP its paid-up capital to CSP amounted
sebesar US$ 30.000 ribu serta tambahan US$ 30,000 thousand also increased its
modal ditempatkan dan disetor penuh ke issued and fully paid shares to CSP amounted
CSP sebesar US$ 18.000 ribu. Akta ini telah to US$ 18,000 thousand. The deed was
mendapat persetujuan oleh Menteri Hukum approved by the Ministry of Law and Human
dan Hak Asasi Manusia dalam Surat Rights of Republic of Indonesia as stated in
Keputusan No. AHU-AH.01.03-0031929. Decision Letter No. AHU-AH.01.03-
Tahun 2025 tanggal 4 Februari 2025. 0031929.Year 2025 dated February 4, 2025.
Berdasarkan Akta Notaris No. 133 tanggal Based on Notary Deed No. 133 dated
21 Agustus 2025 oleh Jose Dima Satria, S.H., August 21, 2025 by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, CDI menyetujui M.Kn., Notary in Jakarta, CDI approved an
tambahan setoran modal dasar ke CSP additional authorized capital deposit to CSP
sebesar US$ 50.000 ribu serta tambahan of US$ 50,000 thousand and an additional
modal ditempatkan dan disetor penuh ke issued and fully paid capital to CSP of
CSP sebesar US$ 74.197 ribu. Akta ini telah US$ 74,197 thousand. This deed has been
mendapat persetujuan oleh Menteri Hukum approved by the Minister of Law and Human
dan Hak Asasi Manusia dalam Surat Rights in Decree No. AHU-AH.01.03-
Keputusan No. AHU-AH.01.03-0225724. 0225724. Year 2025 is August 25, 2025.
Tahun 2025 tanggal 25 Agustus 2025.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
CSI CSI
Berdasarkan Akta Notaris No. 83 tanggal Based on Notarial Deed No. 83 dated
14 Maret 2024, oleh Jose Dima Satria, S.H., March 14, 2024, by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, BPN dan M.Kn., a Notary in Jakarta, BPN and
Fransiskus Ruly Aryawan mendirikan sebuah Fransiskus Ruly Aryawan established a
Perusahaan bernama CSI dengan modal company named CSI with total authorized
dasar sejumlah Rp 60 juta (atau setara capital stock amounted to Rp 60 million (or
dengan US$ 4 ribu) terbagi atas 400 lembar equivalent to US$ 4 thousand) consist of 400
saham, dengan masing-masing saham shares with par value of Rp 150 thousand.
bernilai sebesar Rp 150 ribu. Dari modal From authorized capital stock, the issued and
dasar tersebut yang telah ditempatkan dan paid in capital is approximately of 50% or
disetor penuh sebesar kurang lebih 50% atau equivalent to 200 shares amounted to Rp 30
sejumlah 200 lembar saham dengan nilai million (or equivalent to US$ 2 thousand).
nominal seluruhnya sebesar Rp 30 juta (atau
setara dengan US$ 2 ribu).
Akta tersebut telah disahkan oleh Menteri The deed was approved by the Minister of Law
Hukum dan Hak Asasi Manusia melalui Surat and Human Rights under Decision Letter
Keputusan No. AHU-0020372.AH.01.01. No. AHU-0020372.AH.01.01. Year 2024,
Tahun 2024 tanggal 15 Maret 2024. dated March 15, 2024.
Berdasarkan Akta Notaris No. 197 tanggal Based on Notarial Deed No. 197 dated
21 Juni 2024, oleh Jose Dima Satria, S.H., June 21, 2024, by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, pemegang saham M.Kn., a Notary in Jakarta, shareholders of
CSI menyetujui pengalihan saham CSI have approved the transfer of 1 share of
Fransiskus Ruly Aryawan sebanyak 1 lembar Fransiskus Ruly Aryawan to BPN.
saham kepada BPN.
Kepemilikan efektif langsung Perusahaan The Company’s effective direct ownership in
pada 31 Desember 2024 di CSI adalah CSI as of December 31, 2024 are 49%. The
sebesar 49%. Susunan Dewan Direksi CSI composition of the present Board of Directors
saat ini, yang memiliki wewenang atas of CSI, which has the decision-making
kebijakan perencanaan, operasi dan authority over the planning, operation and
keuangan CSI, memberikan Perusahaan hak financial policies of CSI, gives the Company
untuk mengatur kebijakan finansial dan the power to govern the financial and
operasional dari CSI. Selanjutnya, operating policies of CSI. Further, the
Perusahaan memiliki kendali karena Company has control due to its power to affect
kekuasaannya untuk mempengaruhi the relevant activities of CSI and its variable
kegiatan yang terkait dengan CSI dan tingkat return.
pengembalian variabelnya.
Berdasarkan Akta Notaris No. 1 tanggal Based on Notary Deed No. 1 dated October 1,
1 Oktober 2025, oleh Jose Dima Satria, S.H., 2025, by Jose Dima Satria, S.H., M.Kn.,
M.Kn., Notaris di Jakarta, pemegang saham Notary in Jakarta, the shareholders of CSI
CSI menyetujui penambahan modal dasar agreed on the increased of CSI’s paid-up
CSI sebesar Rp 2.872.320 million (atau capital amounted to Rp 2,872,320 million (or
setara dengan US$ 172.077 thousand) serta equivalent to US$ 172,077 thousand) and
penambahan modal ditempatkan dan disetor increased of issued and fully paid capital to
penuh ke CSI sebesar Rp 2.720.808 million CSI amounted to R p 2,872,320 million (or
(atau setara dengan US$ 172.077 ribu) yang equivalent to US$ 172,077 thousand) which
diambil sesuai persentase kepemilikan were taken up in proportion to each
masing-masing pemegang saham. shareholder’s ownership percentage.
Berdasarkan Akta Notaris No. 3 tanggal Based on Notary Deed No. 3 dated October 1,
1 Oktober 2025, oleh Jose Dima Satria, S.H., 2025, by Jose Dima Satria, S.H., M.Kn.,
M.Kn., Notaris di Jakarta, pemegang saham Notary in Jakarta, the shareholders of CSI
CSI menyetujui pengalihan saham BPN approved the transfer of BPN shares in CSI
sejumlah 9.684.758 lembar saham kepada amounted to 9,684,758 shares to CDI and
CDI dan 1 lembar saham kepada CSP. 1 share to CSP.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
CTN CTN
Berdasarkan Akta Notaris No. 25 tanggal Based on Notarial Deed No. 25 dated June 4,
4 Juni 2025, oleh Jose Dima Satria, S.H., 2025, by Jose Dima Satria, S.H., M.Kn., a
M.Kn., Notaris di Jakarta, CAP2 dan BPN Notary in Jakarta, CAP2 and BPN established
mendirikan CTN dengan modal dasar a company named CTN with total authorized
sejumlah US$ 1.000 ribu terbagi atas 100 capital stock amounted to US$ 1,000
ribu lembar saham, dengan masing-masing thousand consist of 100 thousand shares with
saham bernilai nominal US$ 10. Dari modal par value of US$ 10. From authorized capital
dasar tersebut yang telah ditempatkan dan stock, the issued and paid in capital is
disetor penuh sebesar kurang lebih 67% atau approximately of 67% or equivalent to 67
sejumlah 67 ribu lembar saham dengan nilai thousand shares amounted to US$ 670
nominal seluruhnya sebesar US$ 670 ribu. thousand. This deed was approved by the
Akta tersebut telah disahkan oleh Menteri Minister of Law and Human Rights under
Hukum dan Hak Asasi Manusia melalui Surat Decision Letter No. AHU-0045595.AH.01.01.
Keputusan No. AHU-0045595.AH.01.01. Year 2025, dated June 5, 2025.
Tahun 2025 tanggal 5 Juni 2025.
Berdasarkan Akta Notaris No. 62 tanggal Based on Notarial Deed No. 62 dated
11 Agustus 2025 oleh Jose Dima Satria, S.H., August 11, 2025, from Jose Dima Satria, S.H.,
M.Kn., notaris di Jakarta, CAP2 menyetujui M.Kn., notary in Jakarta, CAP2 increased its
tambahan setoran modal dasar ke CTN dari paid-up capital to CTN from US$ 670 thousand
yang sebelumnya US$ 670 ribu (atau setara (or equivalent to Rp 10,050 million) divided
dengan Rp 10.050 juta) terbagi atas 67 ribu into 67 thousand shares to US$ 55 million (or
lembar saham menjadi US$ 55 juta (atau equivalent to Rp 825,000 million) divided into
setara dengan Rp 825.000 juta) terbagi atas 55 million shares. The deed was approved by
55 juta lembar saham. Akta tersebut telah the Ministry of Law and Human Rights under
disahkan oleh Menteri Hukum dan Hak Asasi Decision Letter No. AHU-AH.01.03-0214863
Manusia melalui Surat Keputusan Year 2025 dated August 13, 2025.
No. AHU-AH.01.03-0214863 Tahun 2025
tanggal 13 Agustus 2025.
CTK CTK
Berdasarkan Akta Notaris No. 157 tanggal Based on Notarial Deed No. 157 dated
22 November 2024, oleh Jose Dima Satria, November 22, 2024, by Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, CDI dan S.H., M.Kn., a Notary in Jakarta, CDI and
PT Petrosea Infrastruktur Nusantara, pihak PT Petrosea Infrastruktur Nusantara, a third
ketiga, mendirikan CTK dengan modal dasar party, established a company named CTK
sejumlah US$ 4.000 ribu terbagi atas 400 with total authorized capital stock amounted
ribu lembar saham, dengan masing-masing to US$ 4.000 thousand consist of 400
saham bernilai nominal US$ 10. Dari modal thousand shares with par value of US$ 10.
dasar tersebut yang telah ditempatkan dan From authorized capital stock, the issued and
disetor penuh sebesar kurang lebih 25% atau paid in capital is approximately 25% or
sejumlah 100 ribu lembar saham dengan equivalent to 100 thousand shares amounted
nilai nominal seluruhnya sebesar US$ 1.000 to US$ 1,000 thousand. These deeds
ribu. Akta tersebut telah disahkan oleh were approved by the Minister of Law and
Menteri Hukum dan Hak Asasi Manusia melalui Human Rights under Decision Letter
Surat Keputusan No. AHU-0094692.AH.01.01. No. AHU-0094692.AH.01.01. Year 2024,
Tahun 2024 tanggal 28 November 2024. dated November 28, 2024.
Berdasarkan Akta Notaris No. 204 tanggal Based on Notarial Deed No. 204 dated
23 Desember 2025, CDI menyetujui December 23, 2025, CDI increased its paid-up
peningkatan modal dasar CTK sebesar capital to CTK amounted US$ 16,000
US$ 16.000 ribu (atau setara dengan thousand (or equivalent to Rp 240,000,000
Rp 240.000.000 ribu) terbagi atas 1.600 ribu thousand) consist of 1,600 thousand and also
lembar saham serta tambahan modal disetor increased its issued and
dan ditempatkan CTK sebesar US$ 14.400 fully paid shares to CTK amounted to
ribu (atau setara dengan Rp 216.000.000 US$ 14,400 thousand (or equivalent to
ribu) terbagi atas 1.440 ribu saham. Akta Rp 216,000,000 thousand) consist of 1,440
tersebut telah disahkan oleh Menteri Hukum thousand shares. These deeds
dan Hak Asasi Manusia melalui Surat were approved by the Minister of Law and
Keputusan No. AHU-0000267.AH.01.02. Human Rights under Decision Letter
Tahun 2026 tanggal 5 Januari 2026. No. AHU-0000267.AH.01.02. Year 2026, dated
January 5, 2026.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
CWC CWC
Berdasarkan Akta Notaris No. 134 tanggal Based on Notarial Deed No. 134 dated
24 September 2025, oleh Jose Dima Satria, September 24, 2025, by Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta. CDW2 dan S.H., M.Kn., a Notary in Jakarta. CDW2 and
CIP mendirikan CWC dengan modal CIP established CWC with the Company's
Perseroan berjumlah Rp 30.000 ribu (atau capital amounting to Rp 30,000 thousand (or
setara dengan US$ 2 ribu terbagi atas 200 equivalent to US$ 2 thousand) divided into
saham, masing-masing saham bernilai 200 shares, each share with a nominal value
nominal Rp 150 ribu. Dari modal tersebut of Rp 150 thousand. From authorized capital
telah ditempatkan dan disetor penuh 100% stock, the issued and paid in capital is 100%
atau sejumlah 200 saham. Akta tersebut or equivalent to 200 shares. These deeds
telah disahkan oleh Menteri Hukum dan Hak were approved by the Minister of Law and
Asasi Manusia melalui Surat Keputusan Human Rights under Decision Letter
No. AHU-0086136.AH.01.01. Tahun 2025 No. AHU-0086136.AH.01.01.Year 2025 dated
tanggal 7 Oktober 2025. October 7, 2025.
Berdasarkan Akta Notrais No. 110 tanggal Based on Notarial Deed No. 110 dated
22 Oktober 2025. CDW2 menyutujui October 22, 2025. CDW2 increased its paid-
peningkatan modal dasar CWC sebesar up capital to CWC amounted to Rp 285,000
Rp 285.000 juta (atau setara dengan million (equivalent to US$ 17,180 thousand)
US$ 17.180 ribu) terbagi atas 1.900 ribu divided into 1,900 thousand shares. These
saham. Akta tersebut telah disahkan oleh deeds were approved by the Minister of Law
Menteri Hukum dan Hak Asasi Manusia and Human Rights through Decree
melalui Surat Keputusan No. AHU- No. AHU-0071860. AH.01.02. Year 2025
0071860.AH.01.02. Tahun 2025 tanggal dated October 22, 2025.
22 Oktober 2025.
KCE KCE
Berdasarkan Akta Notaris No. 88 tanggal Based on Notarial Deed No. 88 dated
27 Februari 2023, oleh Jose Dima Satria, February 27, 2023, by Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, CAP membeli S.H., M.Kn., a Notary in Jakarta, CAP has
saham PT Krakatau Daya Listrik (“KDL”), acquired the shares of PT Krakatau Daya
seharga Rp 2.255.000 juta (atau setara Listrik (“KDL”), amounted to Rp 2,255,000
dengan US$ 143.348 ribu) yang mewakili million (or equivalent to US$ 143,348
70% dari jumlah modal saham yang thousand) which represents 70% of the total
ditempatkan dan disetor KDL (Catatan 40). issued and fully paid of KDL (Note 40).
Berdasarkan Akta Notaris No. 92 tanggal Based on Notarial Deed No. 92 dated
27 Februari 2023, oleh Jose Dima Satria, February 27, 2023, by Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, CAP S.H., M.Kn., a Notary in Jakarta, CAP
mengalihkan kepemilikan saham KDL transferred the investment in KDL shares to
tersebut kepada CDI. CDI.
Berdasarkan Akta Notaris No. 1 tanggal Based on Notarial Deed No. 1 dated
17 Oktober 2023 oleh Nurlaila, S.H., M.Kn., October 17, 2023, from Nurlaila, S.H., M.Kn.,
Notaris di Jakarta, pemegang saham KCE Notary in Jakarta, shareholders of KCE have
menyetujui perubahan nama KCE dari approved the changes of KCE’s name from its
sebelumnya KDL menjadi PT Krakatau previous name KDL to PT Krakatau Chandra
Chandra Energi (“KCE”). Akta ini telah Energy (“KCE”). The deed was approved by
mendapat persetujuan oleh Menteri Hukum the Ministry of Law and Human Rights of
dan Hak Asasi Manusia dalam Surat Republic of Indonesia as stated in Decision
Keputusan No. AHU-0063450.AH.01.02. Letter No. AHU-0063450.AH.01.02. Year
Tahun 2023 tanggal 19 Oktober 2023. 2023 dated October 19, 2023.
KSE KSE
Efektif pada tanggal 30 September 2022, Effective on September 30, 2022, according
sesuai dengan Akta No. 2 dari Notaris to Deed No. 2 of Notary Indrajati Tandjung,
Indrajati Tandjung, S.H. tanggal S.H. dated September 30, 2022, the
30 September 2022, KCE mengakuisisi Company acquired 116,125 ordinary shares
116.125 lembar saham biasa atau setara or equivalent to 68.07% of the ownership of
dengan 68,07% kepemilikan KSE dari KSE from PT Krakatau Jasa Industri
PT Krakatau Jasa Industri (“PT KJI”). Nilai (“PT KJI”). Purchase price amounted to
pengalihan sebesar Rp 10.505.829 ribu (atau Rp 10,505,829 thousand (or equivalent to
setara dengan US$ 689.042) dibayarkan US$ 689,042) was paid in full at the signing
penuh secara tunai saat penandatanganan of the Deed.
Akta.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Selama tahun 2024, KCE mengambil alih During 2024, KCE acquired 27,237 ordinary
27.237 lembar saham atas KSE dari Koperasi shares of KSE from Koperasi Konsumen
Konsumen Karyawan KIEC sebesar Karyawan KIEC amounted to Rp 1,266,520
Rp 1.266.520 ribu (atau setara dengan thousand (or equivalent to US$ 79.5
US$ 79,5 ribu), dan 27.238 lembar saham thousand) and 27,238 ordinary shares of KSE
atas KSE dari Koperasi Konsumen Karyawan from Koperasi Konsumen Karyawan
PT Latinusa sebesar Rp 1.266.567 ribu (atau PT Latinusa amounted to Rp 1,266,567
setara dengan US$ 79,5 ribu), masing- thousand (or equivalent to US$ 79.5
masing sesuai dengan Akta dari Notaris thousand) in accordance with Deed of Notary
Indrajati Tandjung, S.H. No. 20 tanggal Indrajati Tandjung, S.H. No. 20 dated
20 November 2024, dan Akta No. 21 tanggal November 20, 2024, and No. 21 dated
21 November 2024. Atas hal tersebut, November 21, 2024, respectively.
kepemilikan Perusahaan terhadap KSE Accordingly, KCE's ownership in KSE became
menjadi 170.599 lembar saham atau setara 170,599 shares or equivalent to 99.99%.
dengan 99,99%.
MIM MIM
Berdasarkan Akta Notaris No. 1 tanggal Based on Notarial Deed No. 1 dated
1 Agustus 2018, oleh Merry Eddy, S.H., August 1, 2018, by Merry Eddy, S.H., M.Kn.,
M.Kn., Notaris di Jakarta, Sumartono dan a Notary in Jakarta, Sumartono and
PT Arcadia Lane mendirikan MIM dengan PT Arcadia Lane established MIM with total
modal dasar sejumlah Rp 15.000 juta (atau authorized capital stock amounted to
setara dengan US$ 1.000 ribu) terbagi atas Rp 15,000 million (or equivalent to US$ 1,000
150 ribu lembar saham, dengan masing- thousand) consist of 150 thousand shares
masing saham bernilai sebesar Rp 100 ribu. with par value of Rp 100 thousand. From
Dari modal dasar tersebut, yang telah authorized capital stock, the issued and paid
ditempatkan dan disetor penuh sebesar in capital is approximately of 90% or
kurang lebih 90% atau sejumlah 135 ribu equivalent to 135 thousand shares amounted
lembar saham dengan nilai nominal to Rp 13,500 million (or equivalent to
seluruhnya sebesar Rp 13.500 juta (atau US$ 900 thousand). The deed was approved
setara dengan US$ 900 ribu). Akta tersebut by the Minister of Law and Human Rights under
telah disahkan oleh Menteri Hukum dan Hak Decision Letter No. AHU-0036877.AH.01.01.
Asasi Manusia melalui Surat Keputusan Year 2018, dated August 7, 2018.
No. AHU-0036877.AH.01.01. Tahun 2018
tanggal 7 Agustus 2018.
Anggaran Dasar MIM telah mengalami MIM’s Article of Association have been
beberapa kali perubahan, yang terakhir amended several times, most recently stated
menyatakan jumlah modal yang ditempatkan the issued and paid-up capital amounted to
dan disetor penuh sebesar Rp 41.500 juta Rp 41,500 million (or equivalent to
(atau setara dengan US$ 2.879 ribu). US$ 2,879 thousand).
Berdasarkan Akta Notaris No. 16 tanggal Based on Notarial Deed No. 16 dated
30 Agustus 2024, oleh Utari Wardhani, S.H., August 30, 2024, by Utari Wardhani, S.H.,
M.Kn., Notaris di Jakarta, BPN dan CDI M.Kn., a Notary in Jakarta, BPN and CDI have
membeli saham MIM dengan kepemilikan acquired the shares of MIM with ownership of
masing-masing 51% dan 49%. 51% and 49%, respectively.
Akuisisi ini diperhitungkan sebagai akuisisi The acquisition was accounted for as an asset
aset daripada kombinasi bisnis karena secara acquisition rather than a business
substansial semua nilai wajar dari aset bruto combination as substantially all of the fair
yang diperoleh terkonsentrasi pada nilai value of the gross assets acquired is
kapal, menjadi aset yang dapat diidentifikasi. concentrated in the value of the vessel, being
Akibatnya, pendekatan nilai wajar relatif the identifiable assets. Consequently, a
diambil untuk mengalokasikan pertimbangan relative fair value approach was taken for
pada aset dan kewajiban yang diperoleh allocating the consideration to the acquired
tanpa adanya goodwill yang diakui. assets and liabilities with no goodwill
recognized.
Kepemilikan efektif langsung Perusahaan The Company’s effective direct ownership in
pada 31 Desember 2024 di MIM adalah MIM as of December 31, 2024 are 49%. The
sebesar 49%. Susunan Dewan Direksi MIM composition of the present Board of Directors
saat ini, yang memiliki wewenang atas of MIM, which has the decision-making
kebijakan perencanaan, operasi dan authority over the planning, operation and
keuangan MIM, memberikan Perusahaan hak financial policies of MIM, gives the Company
untuk mengatur kebijakan finansial dan the power to govern the financial and
operasional dari MIM. Selanjutnya, operating policies of MIM. Further, the
Perusahaan memiliki kendali karena Company has control due to its power to
kekuasaannya untuk mempengaruhi kegiatan affect the relevant activities of MIM and its
yang terkait dengan MIM dan tingkat variable return.
pengembalian variabelnya.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan Akta Notaris No. 2 tanggal Based on Notary Deed No. 2 dated October 1,
1 Oktober 2025, oleh Jose Dima Satria, S.H., 2025, by Jose Dima Satria, S.H., M.Kn.,
M.Kn., Notaris di Jakarta, pemegang saham Notary in Jakarta, the shareholders of MIM
MIM menyetujui penambahan modal dasar agreed on the increased of MIM’s paid-up
MIM sebesar Rp 2.476.320 juta (atau setara capital amounted to Rp 2,476,320 million (or
dengan US$ 148.353 ribu) serta penambahan equivalent to US$ 148,353 thousand) and
modal ditempatkan dan disetor penuh ke MIM increased of issued and fully paid capital to
sebesar Rp 1.802.779 juta (atau setara CSI amounted to Rp 1,802,779 million (or
dengan US$ 108.002 thousand) yang diambil equivalent to US$ 108,002 thousand) which
sesuai persentase kepemilikan masing- were taken up in proportion to each
masing pemegang saham. shareholder’s ownership percentage.
Berdasarkan Akta Notaris No. 6 tanggal Based on Notary Deed No. 6 dated October 1,
1 Oktober 2025, oleh Jose Dima Satria, S.H., 2025, by Jose Dima Satria, S.H., M.Kn.,
M.Kn., Notaris di Jakarta, pemegang saham Notary in Jakarta, the shareholders of MIM
MIM menyetujui pengalihan saham BPN approved the transfer of BPN shares in MIM
sejumlah 11.864 ribu lembar saham kepada amounted to 11,864 thousand shares to CDI
CDI dan 1 lembar saham kepada CSP. and 1 share to CSP.
RPU RPU
Berdasarkan Akta Notaris No. 113 tanggal Based on Notarial Deed No. 113 dated
23 Mei 2023 oleh Jose Dima Satria, S.H., May 23, 2023, of Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, Perusahaan M.Kn., Notary in Jakarta, the Company
mengalihkan kepemilikan saham RPU kepada transferred the investment in RPU shares to
CDI. CDI.
Berdasarkan Akta Notaris No. 16 tanggal 3 Juli Based on Notarial Deed No. 16 dated July 3,
2025, oleh Jose Dima Satria, S.H., M.Kn., 2025, from Jose Dima Satria, S.H., M.Kn.,
Notaris di Jakarta, RPU melakukan Notary in Jakarta, RPU increased its issued
peningkatan modal ditempatkan dan disetor and fully paid shares to Rp 9,266 million. The
penuh menjadi sebesar Rp 9.266 juta. Akta ini deed was approved by the Ministry of Law and
telah mendapat persetujuan oleh Menteri Human Rights of Republic of Indonesia as
Hukum dan Hak Asasi Manusia melalui Surat stated in Decision Letter No. AHU-AH.01.09-
Keputusan No. AHU-AH.01.09-0308954. 0308954. Tahun 2025 dated July 9, 2025.
Tahun 2025 tanggal 9 Juli 2025.
WSI WSI
Berdasarkan Akta Notaris No. 72 tanggal Based on Notary Deed No. 72 dated
13 Agustus 2025, oleh Jose Dima Satria, S.H., August 13, 2025, by Jose Dima Satria, S.H.,
M.Kn., Notaris di Jakarta, CIP dan CTK M.Kn., Notary in Jakarta, CIP and CTK
mendirikan WSI dengan modal dasar sebesar established WSI with total authorized capital
US$ 2.000 ribu (atau setara dengan stock amounted to US$ 2,000 thousand (or
Rp 30.000 juta) terbagi atas 2.000 ribu equivalent to Rp 30,000 million) consist of
lembar saham dengan masing-masing saham 2,000 thousand shares with par value of
bernilai US$ 1 (atau setara dengan US$ 1 (or equivalent to Rp 150 thousand).
Rp 150 ribu). Dari modal dasar tersebut telah From authorized capital stock, the issued and
ditempatkan dan disetor penuh sejumlah paid in capital is 1,000 thousand shares
1.000 ribu lembar saham dengan nilai nominal amounted to US$ 1,000 thousand (or
seluruhnya sebesar US$ 1.000 ribu (atau equivalent to Rp 15,000 million). The deed
setara dengan Rp 15.000 juta). Akta tersebut was approved by the Minister of Law and
telah disahkan oleh Menteri Hukum dan Hak Human Rights of Republic ofthrough Decree
Asasi Manusia Republik Indonesia melalui No. AHU-0069133.AH.01.01.Year 2025 dated
Surat Keputusan No. AHU-0069133.AH.01.01. August 15, 2025.
Tahun 2025 tanggal 15 Agustus 2025.
Berdasrkan Akta Notaris No. 205 tanggal Based on Notarial Deed No. 205 dated
23 Desember 2025, oleh Jose Dima Satria, December 23, 2025, from Jose Dima Satria,
S.H., M.Kn., Notaris di Jakarta, CTK S.H., M.Kn., Notary in Jakarta, CTK increased
menyetujui penambahan modal dasar WSI its paid-up capital to WSI amounting
sebesar US$ 8.000 ribu (atau setara dengan US$ 8,000 thousand (or equivalent to
Rp 120.000 juta) serta penambahan modal Rp 120,000 million) also increased its issued
ditempatkan dan disetor penuh ke WSI and fully paid shares to WSI amounted to
sebesar US$ 5.666 ribu (atau setara dengan US$ 5,666 thousand (or equivalent to
Rp 85.000 juta). Akta ini telah mendapat Rp 85,000 million). The deed was approved
persetujuan Menteri Hukum dan Hak Asasi by the Ministry of Law and Human Rights of
Manusia Republik Indonesia dalam Surat Republic of Indonesia as stated in Decision
Keputusan No. AHU-0000269.AH.01.02. Letter No. AHU-0000269.AH.01.02. Tahun
Tahun 2026 tanggal 5 Januari 2026. 2026 dated January 5, 2026.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
2. PENERAPAN STANDAR AKUNTANSI 2. ADOPTION OF NEW AND REVISED
KEUANGAN BARU DAN REVISI (”PSAK”) STATEMENTS OF FINANCIAL ACCOUNTING
DAN INTERPRETASI STANDAR AKUNTANSI STANDARDS (“PSAK”) AND
KEUANGAN (”ISAK”) INTERPRETATIONS OF PSAK (“ISAK”)
a. Standar dan Amendemen/Penyesuaian a. Standards and Amendments/
Standar yang Berlaku Efektif pada Improvements to Standards Effective in
Tahun Berjalan the Current Year
Dalam tahun berjalan, Grup telah menerapkan In the current year, the Group has applied a
sejumlah amendemen/ penyesuaian PSAK number of amendments/improvements to
yang relevan dengan operasinya dan efektif PSAK that are relevant to its operations and
untuk periode akuntansi yang dimulai pada effective for accounting period beginning on
atau setelah 1 Januari 2025. Penerapan atas or after January 1, 2025. The adoption of
PSAK baru/revisi tidak mengakibatkan these new/revised PSAKs does not result in
perubahan atas kebijakan akuntansi Grup dan changes to the Group’s accounting policies
tidak memiliki dampak material terhadap and has no material effect on the amounts
jumlah yang dilaporkan dalam laporan reported in these consolidated financial
keuangan konsolidasian. statements.
b. Standar dan Amendemen/Penyesuaian b. Standards and Amendments/
Standar Telah Diterbitkan tapi Belum Improvements to Standards Issued not
Diterapkan yet Adopted
Pada tanggal persetujuan laporan keuangan At the date of authorization of these
konsolidasian, standar dan amendemen- consolidated financial statements, the
amendemen atas PSAK yang relevan bagi following standard and amendments to PSAK
Grup, yang telah diterbitkan namun belum relevant to the Group were issued but not
berlaku efektif, dengan penerapan dini effective, with early application permitted:
diijinkan, adalah sebagai berikut:
Efektif untuk tahun yang dimulai pada atau • Effective for year beginning on or after
setelah tanggal 1 Januari 2026 January 1, 2026
• Amandemen PSAK 109 Instrumen • • Amendment to PSAK 109 Financial
Keuangan dan Amandemen PSAK 107 Instruments and amendment to PSAK
Instrumen Keuangan: Pengungkapan 107 Financial Instruments: Disclosure on
tentang Klasifikasi dan Pengukuran the Classification and Measurement of
Instrumen Keuangan Financial Instruments
•
• PSAK 338 (amendemen) Kombinasi • • PSAK 338 (amendment) Business
Bisnis Entitas Sepengendali Combination Under Common Control
•
• Penyesuaian Tahunan 2024 SAK • • Annual Improvement for 2024
Indonesia Indonesian SAK
Efektif untuk tahun yang dimulai pada atau • Effective for year beginning on or after
setelah tanggal 1 Januari 2027 January 1, 2027
• PSAK 118 Penyajian dan Pengungkapan • • PSAK 118 Presentation and Disclosure in
dalam Laporan Keuangan Financial Statements
•
Sampai dengan tanggal penerbitan laporan • As of the issuance date of the consolidated
keuangan konsolidasian, manajemen tidak financial statements, management does not
memperkirakan bahwa penerapan expect that the adoption of the amendments
amandemen dan standar baru yang and new standards listed above will have a
tercantum di atas akan berdampak material material impact on the consolidated financial
pada laporan keuangan konsolidasian Grup statements of the Group in future periods,
pada periode mendatang, kecuali seperti except indicated below.
yang dijelaskan di bawah ini.
•
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
PSAK 118 Penyajian dan Pengungkapan • PSAK 118 Presentation and Disclosures
dalam Laporan Keuangan in Financial Statements
•
PSAK 118 menggantikan PSAK 201, dengan • PSAK 118 replaces PSAK 201, carrying
banyak persyaratan dalam PSAK 201 yang forward many of the requirements in PSAK
tidak berubah dan dilanjutkan serta 201 unchanged and complementing them
melengkapinya dengan persyaratan- with new requirements. In addition, some
persyaratan baru. Selain itu, beberapa paragraphs from PSAK 201 have been moved
paragraf dari PSAK 201 telah dipindahkan ke to PSAK 208 and PSAK 107. Furthermore,
PSAK 208 dan PSAK 107. Serta, there are minor amendments to PSAK 207
terdapatperubahan minor pada PSAK 207 and PSAK 233 Earnings per Share.
dan PSAK 233 Laba per Saham.
•
PSAK 118 memperkenalkan persyaratan baru • PSAK 118 introduces new requirements to:
untuk:
• menyajikan kategori-kategori tertentu • • present specified categories and defined
dan subtotal yang ditentukan dalam subtotals in the statement of profit or loss
laporan laba rugi
• memberikan pengungkapan tentang • • provide disclosures on management-
ukuran kinerja tetapan manajemen defined performance measures (MPMs) in
(UKTM) dalam catatan laporan the notes to the financial statements
keuangan
• perbaikan agregasi and disagregasi. • • improve aggregation and disaggregation.
•
Entitas diwajibkan untuk menerapkan • An entity is required to apply PSAK 118 for
PSAK 118 untuk periode pelaporan tahunan annual reporting periods beginning on or after
yang dimulai pada atau setelah 1 Januari January 1, 2027, with earlier application
2027, dengan penerapan dini diizinkan permitted. The amendments to PSAK 207 and
Amandemen PSAK 207 dan PSAK 233, serta PSAK 233, as well as the revised PSAK 208
amandemen PSAK 208 dan PSAK 107, and PSAK 107, become effective when an
berlaku ketika entitas menerapkan entity applies PSAK 118. PSAK 118 requires
PSAK 118. PSAK 118 memerlukan penerapan retrospective application with specific
retrospektif dengan ketentuan transisi. transition provisions
•
Manajemen mengantisipasi bahwa • Management anticipates that the application
penerapan amandemen ini dapat berdampak of these amendments may have an impact on
pada laporan keuangan konsolidasian Grup the Group's consolidated financial statements
pada periode mendatang. Sampai dengan in future periods. As of the issuance date of
tanggal penerbitan laporan keuangan the consolidated financial statements, the
konsolidasian, dampak dari penerapan effects of adopting this standard on
standar tersebut terhadap laporan keuangan the consolidated financial statements are not
konsolidasian tidak dapat diestimasi oleh reasonably estimable by management.
manajemen.
•
•
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL INFORMATION
a. Pernyataan Kepatuhan a. Statement of Compliance
Laporan keuangan konsolidasian Grup The consolidated financial statements of the
disusun sesuai dengan Standar Akuntansi Group have been prepared in accordance with
Keuangan Indonesia. Indonesian Financial Accounting Standards.
b. Dasar Penyusunan b. Basis of Preparation
Dasar penyusunan laporan keuangan The consolidated financial statements have
konsolidasian adalah biaya historis, kecuali been prepared on the historical cost basis,
instrumen keuangan tertentu yang diukur except for certain financial instruments that
pada jumlah revaluasian atau nilai wajar pada are measured at revalued amounts or fair
setiap akhir periode pelaporan, yang values at the end of each reporting period, as
dijelaskan dalam kebijakan akuntansi di explained in the accounting policies below.
bawah ini.
Biaya historis umumnya didasarkan pada nilai Historical cost is generally based on the fair
wajar dari imbalan yang diberikan dalam value of the consideration given in exchange
pertukaran barang dan jasa. for goods and services.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received
untuk menjual suatu aset atau harga yang to sell an asset or paid to transfer a liability in
akan dibayar untuk mengalihkan suatu an orderly transaction between market
liabilitas dalam suatu transaksi teratur antara participants at the measurement date,
pelaku pasar pada tanggal pengukuran, regardless of whether that price is directly
terlepas dari apakah harga tersebut dapat observable or estimated using another
diamati secara langsung atau diestimasi valuation technique. In estimating the fair
menggunakan teknik penilaian lain. Dalam value of an asset or a liability, the Group takes
mengestimasi nilai wajar dari suatu aset atau into account the characteristics of the asset or
liabilitias, Grup memperhitungkan liability if market participants would take those
karakteristik aset atau liabilitas jika pelaku characteristics into account when pricing the
pasar akan memperhitungkan karakteristik asset or liability at the measurement date. Fair
tersebut ketika menentukan harga aset atau value for measurement and/or disclosure
liabilitas pada tanggal pengukuran. Nilai wajar purposes in these consolidated financial
untuk tujuan pengukuran dan/atau statements is determined on such a basis,
pengungkapan pada laporan keuangan except for share-based payment transactions
konsolidasian ditentukan atas dasar tersebut, that are within the scope of PSAK 102 Share-
kecuali untuk transaksi pembayaran berbasis based Payment, leasing transactions that are
saham yang merupakan ruang lingkup PSAK within the scope of PSAK 116, and
102 Pembayaran Berbasis Saham, transaksi measurements that have some similarities to
sewa yang merupakan ruang lingkup PSAK fair value but are not fair value, such as net
116, dan pengukuran yang memiliki realizable value in PSAK 202 Inventories or
kemiripan dengan nilai wajar namun bukan value in use in PSAK 236 Impairment of
merupakan nilai wajar, seperti nilai realisasi Assets.
bersih dalam PSAK 202 Persediaan atau nilai
pakai dalam PSAK 236 Penurunan Nilai Aset.
Laporan arus kas konsolidasian disusun The consolidated statements of cash flows are
dengan menggunakan metode langsung prepared using the direct method with
dengan mengelompokkan arus kas dalam classifications of cash flows into operating,
aktivitas operasi, investasi dan pendanaan. investing and financing activities.
Direksi memiliki, pada saat persetujuan The directors have, at the time of approving
laporan keuangan konsolidasian, suatu the consolidated financial statements, a
ekspektasi yang memadai bahwa Grup reasonable expectation that the Group has
memiliki sumber daya yang cukup untuk adequate resources to continue in operational
melanjutkan keberadaan operasinya untuk di existence for the foreseeable future. Thus,
masa yang akan datang. Sehingga, mereka they continue to adopt the going concern basis
melanjutkan penerapan dasar akuntansi of accounting in preparing the consolidated
kelangsungan usaha dalam penyusunan financial statements.
laporan keuangan konsolidasian.
c. Dasar Konsolidasian c. Basis of Consolidation
Laporan keuangan konsolidasian The consolidated financial statements
menggabungkan laporan keuangan incorporate the financial statements of the
Perusahaan dan entitas yang dikendalikan Company and entities controlled by the
oleh Perusahaan dan entitas anak. Company and its subsidiaries. Control is
Pengendalian tercapai jika Perusahaan achieved where the Company has the power
memiliki kekuasaan atas investee; eksposur over the investee; is exposed, or has rights, to
atau hak atas imbal hasil variabel dari variable returns from its involvement with the
keterlibatannya dengan investee; dan investee; and has the ability to use its power
kemampuan untuk menggunakan to affect its returns.
kekuasaannya atas investee untuk
mempengaruhi jumlah imbal hasil investor.
Perusahaan menilai kembali apakah The Company reassesses whether or not it
Perusahaan mengendalikan investee jika controls an investee if facts and circumstances
fakta dan keadaan mengindikasikan adanya indicate that there are changes to one or more
perubahan terhadap satu atau lebih dari tiga of the three elements of control listed above.
elemen pengendalian yang disebutkan di atas.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Ketika Perusahaan memiliki hak suara kurang When the Company has less than a majority of
dari mayoritas di investee, ia memiliki the voting rights of an investee, it has power
kekuasaan atas investee ketika hak suara over the investee when the voting rights are
cukup untuk memberinya kemampuan praktis sufficient to give it the practical ability to direct
untuk mengarahkan aktivitas relevan secara the relevant activities of the investee
sepihak. Perusahaan mempertimbangkan unilaterally. The Company considers all
seluruh fakta dan keadaan yang relevan relevant facts and circumstances in assessing
dalam menilai apakah hak suara Perusahaan whether or not the Company’s voting rights in
cukup untuk memberikan Perusahaan an investee are sufficient to give it power,
kekuasaan, termasuk (i) ukuran kepemilikan including (i) the size of the Company’s holding
hak suara Perusahaan relatif terhadap ukuran of voting rights relative to the size and
dan penyebaran kepemilikan pemilik hak dispersion of holding of the other vote holders;
suara lain; (ii) hak suara potensial yang (ii) potential voting rights held by the
dimiliki oleh Perusahaan, pemegang suara Company, other vote holders or other parties;
lain atau pihak lain; (iii) hak yang timbul dari (iii) rights arising from other contractual
pengaturan kontraktual lain; dan (iv) setiap arrangements; and (iv) any additional facts
fakta dan keadaan tambahan apapun yang and circumstances that indicate that the
mengindikasikan bahwa Perusahaan memiliki, Company has, or does not have, the current
atau tidak memiliki, kemampuan kini untuk ability to direct the relevant activities at the
mengarahkan aktivitas yang relevan pada time that decisions need to be made, including
saat keputusan perlu dibuat, termasuk pola voting patterns at previous shareholders’
pemilikan suara dalam RUPS sebelumnya. meetings.
Konsolidasi entitas anak dimulai ketika Consolidation of a subsidiary begins when the
Perusahaan memperoleh pengendalian atas Company obtains control over the subsidiary
entitas anak dan akan dihentikan ketika and ceases when the Company loses control of
Perusahaan kehilangan pengendalian pada the subsidiary. Specifically, income and
entitas anak. Secara khusus, pendapatan dan expense of a subsidiary acquired or disposed
beban entitas anak yang diakuisisi atau dijual of during the period are included in the
selama periode berjalan termasuk dalam consolidated statement of profit or loss and
laporan laba rugi dan penghasilan other comprehensive income from the date the
komprehensif lain konsolidasian dari tanggal Company gains control until the date when the
diperolehnya pengendalian Perusahaan sampai Company ceases to control the subsidiary.
tanggal ketika Perusahaan berhenti untuk
mengendalikan entitas anak.
Jika diperlukan, penyesuaian dapat dilakukan When necessary, adjustments are made to the
terhadap laporan keuangan entitas anak agar financial statements of subsidiaries to bring
kebijakan akuntansi sesuai dengan kebijakan their accounting policies in line with the
akuntansi Grup. Group’s accounting policies.
Seluruh aset dan liabilitas dalam intra Grup, All intragroup assets and liabilities, equity,
ekuitas, pendapatan, beban dan arus kas income, expenses and cash flows relating to
yang berkaitan dengan transaksi dalam Grup transactions between members of the Group
dieliminasi secara penuh pada saat are eliminated in full on consolidation.
konsolidasian.
Kepentingan nonpengendali di entitas anak Non-controlling interests in subsidiaries are
diidentifikasi secara terpisah dari ekuitas Grup identified separately from the Group’s equity
yang ada. Kepentingan pemegang saham therein. Those interests of non-controlling
nonpengendali yang merupakan kepentingan stockholders that are present ownership
kepemilikan yang memberikan pemiliknya interests entitling their holders to a
hak terhadap bagian proporsional aset bersih proportionate share of net assets upon
pada saat likuidasi pada awalnya dapat diukur liquidation may initially be measured at fair
sebesar nilai wajar atau bagian proporsional value or at the non-controlling interests’
kepentingan nonpengendali atas nilai wajar proportionate share of the fair value of the
aset bersih teridentifikasi pihak yang acquiree’s identifiable net assets. The choice of
diakuisisi. Pilihan pengukuran dibuat untuk measurement is made on an acquisition-by-
masing-masing akuisisi. Kepentingan acquisition basis. Other non-controlling
nonpengendali lain awalnya diukur sebesar interests are initially measured at fair value.
nilai wajar. Setelah akuisisi, jumlah tercatat Subsequent to acquisition, the carrying
kepentingan nonpengendali adalah jumlah amount of non-controlling interests is the
kepentingan tersebut pada pengakuan awal amount of those interests at initial recognition
ditambah bagian kepentingan nonpengendali plus the non-controlling interests’ share of
dari perubahan selanjutnya di ekuitas. subsequent changes in equity.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Laba atau rugi dan setiap komponen Profit or loss and each component of other
penghasilan komprehensif lain diatribusikan comprehensive income are attributed to the
kepada pemilik entitas induk dan kepada owners of the Company and to the non-
kepentingan nonpengendali. Jumlah controlling interests. Total comprehensive
penghasilan komprehensif entitas anak income of subsidiaries is attributed to the
diatribusikan kepada pemilik entitas induk owners of the Company and the non-
dan kepentingan nonpengendali meskipun hal controlling interests even if this results in the
tersebut mengakibatkan kepentingan non-controlling interests having a deficit
nonpengendali memiliki saldo defisit. balance.
Perubahan kepemilikan Grup pada entitas Changes in the Group’s ownership interest in
anak yang tidak mengakibatkan kehilangan existing subsidiaries that do not result in the
pengendalian Grup atas entitas anak dicatat Group losing control over the subsidiaries are
sebagai transaksi ekuitas. Jumlah tercatat accounted for as equity transactions. The
dari kepemilikan Grup dan kepentingan carrying amounts of the Group’s interest and
nonpengendali disesuaikan untuk the non-controlling interests are adjusted to
mencerminkan perubahan kepentingan reflect the changes in their relative interests in
relatifnya dalam entitas anak. Selisih antara the subsidiaries. Any difference between the
jumlah tercatat kepentingan nonpengendali amount by which the non-controlling interests
yang disesuaikan dan nilai wajar imbalan are adjusted and the fair value of the
yang dibayar atau diterima diakui secara consideration paid or received is recognized
langsung dalam ekuitas dan diatribusikan directly in equity and attributed to the owners
kepada pemilik entitas induk. of the Company.
d. Kombinasi Bisnis d. Business Combinations
Akuisisi bisnis dicatat dengan menggunakan Acquisitions of businesses are accounted for
metode akuisisi. Imbalan yang dialihkan using the acquisition method. The
dalam suatu kombinasi bisnis diukur pada nilai consideration transferred in a business
wajar, yang dihitung sebagai hasil combination is measured at fair value, which is
penjumlahan dari nilai wajar tanggal akuisisi calculated as the sum of the acquisition-date
atas seluruh aset yang dialihkan oleh Grup, fair values of the assets transferred by the
liabilitas yang diakui oleh Grup kepada pemilik Group, liabilities incurred by the Group to the
sebelumnya dari pihak yang diakuisisi dan former owners of the acquiree, and the equity
kepentingan ekuitas yang diterbitkan oleh interests issued by the Group in exchange for
Grup dalam pertukaran pengendalian dari control of the acquiree. Acquisition-related
pihak yang diakuisisi. Biaya-biaya terkait costs are recognized in profit or loss as
akuisisi diakui di dalam laba rugi pada saat incurred.
terjadinya.
Pada tanggal akuisisi, aset teridentifikasi yang At the acquisition date, the identifiable assets
diperoleh dan liabilitas yang diambilalih diakui acquired and the liabilities assumed are
pada nilai wajar, kecuali untuk aset atau recognized at their fair value, except for
liabilitas pajak tangguhan yang berkaitan deferred tax assets or liabilities and assets or
dengan pengaturan imbalan kerja diakui dan liabilities related to employee benefit
diukur masing-masing berdasarkan PSAK 212 arrangements are recognized and measured in
Pajak Penghasilan (PSAK 212) dan PSAK 219 accordance with PSAK 212 Income Taxes
Imbalan Kerja (PSAK 219). (PSAK 212) and PSAK 219 Employee Benefits
(PSAK 219), respectively.
Goodwill diukur sebagai selisih lebih dari nilai Goodwill is measured as the excess of the sum
gabungan dari imbalan yang dialihkan, jumlah of the consideration transferred, the amount of
setiap kepentingan nonpengendali pada pihak any non-controlling interests in the acquiree,
diakuisisi dan nilai wajar pada tanggal akuisisi and the fair value of the acquirer’s previously
kepentingan ekuitas yang sebelumnya dimiliki held equity interest in the acquire (if any) over
oleh pihak pengakuisisi pada pihak diakuisisi the net of the acquisition-date amounts of the
(jika ada) atas jumlah neto dari aset identifiable assets acquired and the liabilities
teridentifikasi yang diperoleh dan liabilitas assumed. If, after the reassessment, the net
yang diambilalih pada tanggal akuisisi. Jika, of the acquisition-date amounts of the
setelah penilaian kembali, jumlah neto dari identifiable assets acquired and liabilities
aset teridentifikasi yang diperoleh dan assumed exceeds the sum of the consideration
liabilitas yang diambilalih pada tanggal transferred, the amount of any non-controlling
akuisisi melebihi jumlah imbalan yang interests in the acquiree and the fair value of
dialihkan, jumlah dari setiap kepentingan the acquirer’s previously held interest in the
nonpengendali pada pihak diakuisisi dan nilai acquiree (if any), the excess is recognized
wajar pada tanggal akuisisi kepentingan immediately in profit or loss as a gain from
ekuitas yang sebelumnya dimiliki oleh pihak bargain purchase.
pengakuisisi pada pihak diakuisisi (jika ada),
selisih lebih tersebut diakui segera dalam laba
rugi sebagai keuntungan pembelian dengan
diskon.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Bila imbalan yang dialihkan oleh Grup dalam When the consideration transferred by the
suatu kombinasi bisnis termasuk aset atau Group in a business combination includes
liabilitas yang berasal dari pengaturan assets or liabilities resulting from a contingent
imbalan kontinjen (contingent consideration consideration arrangement, the contingent
arrangement), imbalan kontinjen tersebut consideration is measured at its acquisition
diukur pada nilai wajar pada tanggal date fair value and included as part of the
akuisisi dan termasuk sebagai bagian dari consideration transferred in a business
imbalan yang dialihkan dalam suatu combination.
kombinasi bisnis.
Perubahan dalam nilai wajar atas imbalan Changes in the fair value of the contingent
kontinjen yang memenuhi syarat sebagai consideration that qualify as measurement
penyesuaian periode pengukuran disesuaikan period adjustments are adjusted retrospectively,
secara retrospektif, dengan penyesuaian with corresponding adjustments against
terkait terhadap goodwill. Penyesuaian goodwill. Measurement period adjustments
periode pengukuran adalah penyesuaian yang are adjustments that arise from additional
berasal dari informasi tambahan yang information obtained during the measurement
diperoleh selama periode pengukuran (yang period (which cannot exceed one year from
tidak melebihi satu tahun sejak tanggal the acquisition date) about facts and
akuisisi) tentang fakta-fakta dan kondisi yang circumstances that existed at the acquisition
ada pada tanggal akuisisi. date.
Perlakuan akuntansi selanjutnya untuk The subsequent accounting for changes in the
perubahan nilai wajar dari imbalan kontinjensi fair value of the contingent consideration that
yang tidak memenuhi syarat sebagai do not qualify as measurement period
penyesuaian periode pengukuran tergantung adjustments depends on how the contingent
pada bagaimana imbalan kontinjensi consideration is classified. Contingent
diklasifikasikan. Imbalan kontinjensi yang consideration that is classified as equity is not
diklasifikasikan sebagai ekuitas tidak diukur remeasured at subsequent reporting dates and
kembali pada setiap tanggal pelaporan dan its subsequent settlement is accounted for
penyelesaian selanjutnya diperhitungkan within equity. Other contingent consideration
dalam ekuitas. Imbalan kontinjensi lain diukur is remeasured to fair value at subsequent
ulang ke nilai wajar pada tanggal pelaporan reporting dates with changes in fair value
selanjutnya dengan perubahan nilai wajar recognized in profit or loss.
diakui di laba rugi.
Bila suatu kombinasi bisnis dilakukan secara When a business combination is achieved in
bertahap, kepemilikan terdahulu Grup atas stages, the Group’s previously held equity
pihak diakuisisi diukur kembali ke nilai wajar interest in the acquiree is remeasured to fair
pada tanggal akuisisi dan keuntungan atau value at the acquisition date and the resulting
kerugian dihasilkan, jika ada, diakui dalam gain or loss, if any, is recognized in profit or
laba rugi. Jumlah yang berasal dari loss. Amounts arising from interests in the
kepemilikan sebelum tanggal akuisisi yang acquiree prior to the acquisition date that have
sebelumnya telah diakui dalam penghasilan previously been recognized in other
komprehensif lain direklasifikasi ke laba rugi comprehensive income are reclassified to
dimana perlakuan tersebut seperti jika profit or loss where such treatment would be
kepemilikan tersebut dilepas/dijual. appropriate if that interests were disposed of.
Jika akuntansi awal untuk kombinasi bisnis If the initial accounting for a business
belum selesai pada akhir periode pelaporan combination is incomplete by the end of the
saat kombinasi terjadi, Grup melaporkan reporting period in which the combination
jumlah sementara untuk pos-pos yang proses occurs, the Group reports provisional amounts
akuntansinya belum selesai dalam laporan for the items for which the accounting is
keuangannya. Selama periode pengukuran incomplete. Those provisional amounts are
(lihat di atas), pihak pengakuisisi adjusted during the measurement period (see
menyesuaikan, aset atau liabilitas tambahan above), or additional assets or liabilities are
yang diakui, untuk mencerminkan informasi recognized, to reflect new information
baru yang diperoleh tentang fakta dan obtained about facts and circumstances that
keadaan yang ada pada tanggal akuisisi dan, existed as of the acquisition date that, if
jika diketahui, akan berdampak pada jumlah known, would have affected the amount
yang diakui pada tanggal tersebut. recognized as of that date.
Grup secara opsional dapat memilih The Group may elect on a transaction-by-
berdasarkan transaksi demi transaksi untuk transaction basis to apply the optional
menerapkan uji konsentrasi untuk menilai concentration test to assess whether a
apakah suatu transaksi memenuhi syarat transaction qualifies as a business. Under the
sebagai bisnis. Berdasarkan pengujian, ketika test, when substantially all of the fair value of
secara substansial semua nilai wajar dari aset the gross assets acquired is concentrated in a
bruto yang diperoleh terkonsentrasi dalam single identifiable asset or a group of similar
satu aset yang dapat diidentifikasi atau identifiable assets, the Group will account for
sekelompok aset yang dapat diidentifikasi the transaction as an asset acquisition and not
serupa, Grup akan memperhitungkan a business combination.
transaksi tersebut sebagai akuisisi aset dan
bukan kombinasi bisnis.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Goodwill Goodwill
Goodwill timbul atas akuisisi dari suatu bisnis Goodwill arising on an acquisition of a business
yang dicatat pada biaya perolehan yang is carried at cost as established at the date of
ditetapkan pada tanggal akuisisi dari bisnis acquisition of the business less accumulated
tersebut dikurangi akumulasi penurunan nilai, impairment losses, if any.
jika ada.
Goodwill tidak diamortisasi tetapi direviu Goodwill is not amortized but is reviewed for
untuk penurunan nilai setidaknya setiap impairment at least annually. For the purpose
tahun. Untuk tujuan uji penurunan nilai, of impairment testing, goodwill is allocated to
goodwill dialokasikan pada setiap unit each of the Group’s cash-generating units (or
penghasil kas dari Grup (atau kelompok unit group of cash-generating units) expected to
penghasil kas) yang diperkirakan memberikan benefit from the synergies of the combination.
manfaat dari sinergi kombinasi bisnis A cash-generating unit to which goodwill has
tersebut. Unit penghasil kas yang telah been allocated is tested for impairment
memperoleh alokasi goodwill diuji penurunan annually, or more frequently when there is an
nilainya setiap tahun, atau lebih sering jika indication that the unit may be impaired. If the
terdapat indikasi bahwa unit penghasil kas recoverable amount of the cash-generating
tersebut mungkin mengalami penurunan nilai. unit is less than its carrying amount, the
Jika jumlah terpulihkan dari unit penghasil kas impairment loss is allocated first to reduce the
kurang dari jumlah tercatatnya, rugi carrying amount of any goodwill allocated to
penurunan nilai dialokasikan pertama kali the unit and then to the other assets of the
untuk mengurangi jumlah tercatat atas setiap unit pro-rata on the basis of the carrying
goodwill yang dialokasikan pada unit amount of each asset in the unit. Any
penghasil kas dan kemudian ke aset lain dari impairment loss for goodwill is recognized
unit penghasil kas secara prorata berdasarkan directly in profit or loss in the consolidated
jumlah tercatat dari setiap aset dalam unit statement of profit or loss and other
penghasil kas tersebut. Setiap kerugian comprehensive income. An impairment loss
penurunan nilai goodwill diakui secara recognized for goodwill is not reversed in
langsung dalam laba rugi pada laporan laba subsequent periods.
rugi dan penghasilan komprehensif lain
konsolidasian. Rugi penurunan nilai yang
diakui atas goodwill tidak dapat dibalik pada
periode berikutnya
Kebijakan Grup atas goodwill yang timbul dari The Group’s policy for goodwill arising on the
akuisisi entitas asosiasi dan ventura bersama acquisition of an associate and joint venture is
dijelaskan pada Catatan 3j. described in Note 3j.
e. Kombinasi Bisnis Entitas Sepengendali e. Business Combination under Common
Control
Kombinasi bisnis entitas sepengendali dicatat Business combination of entities under
dengan menggunakan metode penyatuan common control that qualifies as a business is
kepemilikan dimana aset dan liabilitas yang accounted for under pooling-of-interest
diperoleh dari kombinasi bisnis dicatat oleh method where assets and liabilities acquired in
pengakuisisi pada jumlah tercatatnya. the business combination are recorded by the
acquirer at their book values.
Selisih antara jumlah imbalan yang dialihkan The difference between the transfer price and
dan jumlah tercatat disajikan sebagai bagian the book value is presented as an item of
dari “tambahan modal disetor” dan tidak “additional paid-in capital” and is not recycled
direklasifikasi ke laba rugi ketika hilang to profit or loss when control is lost.
sepengendalian.
Metode penyatuan kepemilikan diterapkan The pooling-of-interest method is applied as if
seolah-olah entitas telah bergabung sejak the entities had been combined from the
periode dimana entitas yang bergabung period when the merging entities were placed
berada dalam sepengendalian. under common control.
f. Transaksi dan Penjabaran Laporan f. Foreign Currency Transactions and
Keuangan Dalam Mata Uang Asing Translation
Laporan keuangan individu masing-masing The individual financial statements of each
entitas Grup diukur dan disajikan dalam mata Group entity are measured and presented in
uang dari lingkungan ekonomi utama dimana the currency of the primary economic
entitas beroperasi (mata uang fungsional). environment in which the entity operates (its
Laporan keuangan konsolidasian dari Grup functional currency). The consolidated
disajikan dalam mata uang Dolar Amerika financial statements of the Group are
Serikat (US$) yang merupakan mata uang presented in United States Dollar (US$), which
fungsional dan mata uang penyajian untuk is the functional currency of the Company and
laporan keuangan konsolidasian. the presentation currency for the consolidated
financial statements.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Dalam penyusunan laporan keuangan entitas In preparing the financial statements of each
Grup, transaksi dalam mata uang selain mata Group entities, transactions in currencies other
uang fungsional entitas (mata uang asing) than the entity’s functional currency (foreign
diakui pada kurs yang berlaku pada tanggal currencies) are recognized at the rates of
transaksi. Pada setiap akhir periode exchange prevailing at the dates of the
pelaporan, pos moneter dalam valuta asing transactions. At the end of each reporting
dijabarkan kembali pada kurs yang berlaku period, monetary items denominated in
pada tanggal tersebut. Pos nonmoneter yang foreign currencies are retranslated at the rates
diukur dalam biaya historis dalam valuta asing prevailing at that date. Non-monetary items
tidak dijabarkan kembali. that are measured in terms of historical cost in
a foreign currency are not retranslated.
Selisih kurs diakui dalam laba rugi pada Exchange differences are recognized in profit
periode saat terjadinya kecuali untuk: or loss in the period in which they arise except
for:
• Selisih kurs atas transaksi yang • Exchange differences on transaction
ditetapkan untuk tujuan lindung nilai entered into in order to hedge certain
risiko valuta asing tertentu (lihat Catatan foreign currency risks (see Note 3v for
3v untuk kebijakan akuntansi lindung hedge accounting policies); and
nilai); dan
• Selisih kurs atas pos moneter piutang • Exchange differences on monetary items
atau utang dari kegiatan usaha luar receivable from or payable to a foreign
negeri yang penyelesaiannya tidak operation for which settlement is neither
direncanakan atau tidak mungkin terjadi planned nor likely to occur (therefore
(karenanya membentuk bagian dari forming part of the net investment in the
investasi bersih dalam kegiatan usaha foreign operation), which are recognized
luar negeri), yang pada awalnya diakui initially in other comprehensive income
pada penghasilan komprehensif lain dan and reclassified from equity to profit or
direklasifikasi dari ekuitas ke laba rugi loss on disposal or partial disposal of the
pada pelepasan atau pelepasan sebagian net investment.
investasi neto.
Pembukuan RPU, KSE dan CIP The books of accounts of RPU, KSE dan CIP are
diselenggarakan dalam Rupiah, ANZ dalam maintained in Indonesian Rupiah, ANZ in
Dolar Austraiia dan ACESH diselenggarakan Australian Dollar and ACESH is maintained in
dalam Chinese Yuan mata uang Chinese Yuan, its functional currency. For the
fungsionalnya. Untuk tujuan penyajian purposes of presenting these consolidated
laporan keuangan konsolidasian, aset dan financial statements, the assets and liabilities
liabilitas RPU, KSE, CIP, ANZ dan ACESH of RPU, KSE, CIP, ANZ and ACESH are
dijabarkan ke dalam Dolar Amerika Serikat translated into United States Dollar using
dengan menggunakan kurs yang berlaku pada exchange rates prevailing at the end of each
akhir tahun pelaporan. Pos penghasilan dan reporting period. Income and expense items
beban dijabarkan menggunakan kurs rata- are translated at the average exchange rates
rata untuk periode tersebut, kecuali kurs for the period, unless exchange rates fluctuate
berfluktuasi secara signifikan selama periode significantly during that period, in which case
tersebut, dalam hal ini kurs yang berlaku pada the exchange rates at the dates of the
tanggal transaksi yang digunakan. Selisih transactions are used. Exchange differences
kurs yang timbul diakui dalam penghasilan arising, if any, are recognized in other
komprehensif lain dan diakumulasi dalam comprehensive income and accumulated in
ekuitas (dan diatribusikan pada kepentingan equity (and attributed to non-controlling
nonpengendali). interests as appropriate).
Pada konsolidasi, selisih kurs yang berasal On consolidation, exchange differences arising
dari penjabaran atas investasi bersih entitas from the translation of the net investment in
luar negeri (termasuk pos-pos moneter yang foreign entities (including monetary items
secara substansi membentuk bagian investasi that, in substance, form part of the net
bersih entitas luar negeri), dan atas pinjaman investment in foreign entities), and of
dan instrumen mata uang lainnya yang borrowings and other currency instruments
ditetapkan sebagai lindung nilai atas investasi designated as hedges of such investments, are
tersebut, diakui dalam penghasilan recognized in other comprehensive income
komprehensif lain dan diakumulasikan dalam and accumulated in a separate component of
komponen ekuitas yang terpisah di bawah equity under the header of “foreign currency
judul “cadangan selisih kurs penjabaran translation reserve”.
laporan keuangan”.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
g. Transaksi Pihak-Pihak Berelasi g. Transactions with Related Parties
Pihak-pihak berelasi adalah orang atau entitas A related party is a person or entity that is
yang terkait dengan Grup (entitas pelapor): related to the Group (the reporting entity):
a. Orang atau anggota keluarga dekatnya a. A person or a close member of that
mempunyai relasi dengan entitas pelapor person's family is related to the reporting
jika orang tersebut: entity if that person:
i. memiliki pengendalian atau i. has control or joint control over the
pengendalian bersama atas entitas reporting entity;
pelapor;
ii. memiliki pengaruh signifikan atas ii. has significant influence over the
entitas pelapor; atau reporting entity; or
iii. merupakan personil manajemen iii. is a member of the key management
kunci entitas pelapor atau entitas personnel of the reporting entity or of
induk dari entitas pelapor. a parent of the reporting entity.
b. Suatu entitas berelasi dengan entitas b. An entity is related to the reporting entity
pelapor jika memenuhi salah satu hal if any of the following conditions applies:
berikut:
i. Entitas dan entitas pelapor adalah i. The entity, and the reporting entity
anggota dari kelompok usaha yang are members of the same group
sama (artinya entitas induk, entitas (which means that each parent,
anak, dan sesama entitas anak saling subsidiary and fellow subsidiary is
berelasi dengan entitas lainnya). related to the others).
ii. Satu entitas adalah entitas asosiasi ii. One entity is an associate or joint
atau ventura bersama dari entitas venture of the other entity (or an
lain (atau entitas asosiasi atau associate or joint venture of a
ventura bersama yang merupakan member of a group of which the other
anggota suatu kelompok usaha, yang entity is a member).
mana entitas lain tersebut adalah
anggotanya).
iii. Kedua entitas tersebut adalah iii. Both entities are joint ventures of the
ventura bersama dari pihak ketiga same third party.
yang sama.
iv. Satu entitas adalah ventura bersama iv. One entity is a joint venture of a third
dari entitas ketiga dan entitas yang entity and the other entity is an
lain adalah entitas asosiasi dari associate of the third entity.
entitas ketiga.
v. Entitas tersebut adalah suatu v. The entity is a post-employment
program imbalan pasca kerja untuk benefit plan for the benefit of
imbalan kerja dari salah satu entitas employees of either the reporting
pelapor atau entitas yang terkait entity, or an entity related to the
dengan entitas pelapor. Jika entitas reporting entity. If the reporting
pelapor adalah entitas yang entity is itself such a plan, the
menyelenggarakan program tersebut, sponsoring employers are also
maka entitas sponsor juga berelasi related to the reporting entity.
dengan entitas pelapor.
vi. Entitas yang dikendalikan atau vi. The entity is controlled or jointly
dikendalikan bersama oleh orang controlled by a person identified in
yang diidentifikasi dalam huruf (a). (a).
vii. Orang yang diidentifikasi dalam huruf vii. A person identified in (a) (i) has
(a) (i) memiliki pengaruh signifikan significant influence over the entity
atas entitas atau merupakan personil or is a member of the key
manajemen kunci entitas (atau management personnel of the entity
entitas induk dari entitas). (or a parent of the entity).
viii. Entitas, atau anggota dari kelompok viii. The entity, or any member of a group
yang mana entitas merupakan bagian of which it is a part, provides key
dari kelompok tersebut, menyediakan management personnel services to
jasa personil manajemen kunci the reporting entity or to the parent
kepada entitas pelapor atau kepada of the reporting entity.
entitas induk dari entitas pelapor.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Transaksi signifikan yang dilakukan dengan Significant transactions with related parties
pihak-pihak berelasi diungkapkan pada are disclosed in the consolidated financial
laporan keuangan konsolidasian. statements.
h. Instrumen Keuangan h. Financial Instruments
Aset keuangan dan liabilitas keuangan diakui Financial assets and financial liabilities are
pada laporan posisi keuangan konsolidasian recognized on the consolidated statement of
pada saat Grup menjadi salah satu pihak financial position when the Group becomes a
dalam ketentuan kontraktual instrumen party to the contractual provisions of the
tersebut. instrument.
Aset keuangan dan liabilitas keuangan pada Financial assets and financial liabilities are
awalnya diukur pada nilai wajar. Biaya initially measured at fair value. Transaction
transaksi yang dapat diatribusikan secara costs that are directly attributable to the
langsung dengan perolehan atau penerbitan acquisition or issue of financial assets and
aset keuangan dan liabilitas keuangan financial liabilities are added to or deducted
ditambahkan atau dikurangkan dari nilai wajar from the fair value of the financial assets and
aset keuangan dan liabilitas keuangan, jika financial liabilities, as appropriate, on initial
diperlukan, pada pengakuan awal. Biaya recognition. Transaction costs directly
transaksi yang dapat diatribusikan secara attributable to the acquisition of financial
langsung dengan perolehan aset keuangan assets or financial liabilities at fair value
dan liabilitas keuangan pada nilai wajar through profit or loss are recognized
melalui laba rugi diakui langsung pada laba immediately in profit or loss.
rugi.
Semua pembelian atau penjualan reguler aset All regular way purchases or sales of financial
keuangan diakui dan dihentikan pengakuannya assets are recognized and derecognized on a
berdasarkan tanggal perdagangan. Pembelian trade date basis. Regular way purchases or
atau penjualan reguler adalah pembelian atau sales are purchases or sales of financial assets
penjualan aset keuangan yang memerlukan that require delivery of assets within the time
penyerahan aset dalam jangka waktu yang frame established by regulation or convention
ditetapkan oleh peraturan atau konvensi di in the marketplace.
pasar.
Semua aset keuangan yang diakui selanjutnya All recognized financial assets are measured
diukur secara keseluruhan pada biaya subsequently in their entirety at either
perolehan yang diamortisasi atau nilai wajar, amortized cost or fair value, depending on the
tergantung pada klasifikasi aset keuangan classification of the financial assets.
tersebut.
Klasifikasi aset keuangan Classification of financial assets
Instrumen utang yang memenuhi persyaratan Debt instruments that meet the following
berikut selanjutnya diukur pada biaya conditions are subsequently measured at
perolehan diamortisasi: amortized cost:
• aset keuangan dikelola dalam model • the financial asset is held within a
bisnis yang bertujuan untuk memiliki aset business model whose objective is to hold
keuangan dalam rangka mendapatkan financial assets in order to collect
arus kas kontraktual; dan contractual cash flows; and
• persyaratan kontraktual dari aset • The contractual terms of the financial
keuangan menghasilkan arus kas pada asset give rise on specified dates to cash
tanggal tertentu yang semata dari flows that are solely payments of principal
pembayaran pokok dan bunga (“SPPI”) and interest (“SPPI”) on the principal
dari jumlah pokok terutang. amount outstanding.
Instrumen utang selanjutnya diukur pada nilai Debt instruments that meet the following
wajar melalui penghasilan komprehensif lain conditions are subsequently measured at fair
(“FVTOCI”), jika memenuhi kedua kondisi value through other comprehensive income
berikut ini: (“FVTOCI”):
• aset keuangan dikelola dalam model • the financial asset is held within a
bisnis yang tujuannya akan tercapai business model whose objective is
dengan mendapatkan arus kas achieved by both collecting contractual
kontraktual dan menjual aset keuangan; cash flows and selling the financial assets;
dan and
• persyaratan kontraktual dari aset • the contractual terms of the financial
keuangan menghasilkan arus kas pada asset give rise on specified dates to cash
tanggal tertentu yang semata-mata dari flows that are solely payments of principal
pembayaran pokok dan bunga dari and interest on the principal amount
jumlah pokok terutang. outstanding.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Seluruh aset keuangan lain selanjutnya diukur By default, all other financial assets are
pada nilai wajar melalui laba rugi (“FVTPL”). subsequently measured at fair value through
profit or loss (“FVTPL”).
Meskipun telah disebutkan sebelumnya, Grup Despite the foregoing, the Group may make
dapat menetapkan pilihan tak terbatalkan the following irrevocable election/designation
pada saat pengakuan awal aset keuangan at initial recognition of a financial asset:
sebagai berikut:
• menyajikan perubahan selanjutnya nilai • irrevocably elect to present subsequent
wajar investasi pada instrumen ekuitas changes in fair value of an equity
dalam penghasilan komprehensif lain jika investment in other comprehensive
kriteria tertentu dipenuhi (lihat di income if certain criteria are met (see
bawah); dan below); and
• menetapkan aset keuangan yang • irrevocably designate a debt investment
memenuhi kriteria biaya perolehan that meets the amortized cost or FVTOCI
diamortisasi atau FVTOCI sebagai diukur criteria as measured at FVTPL if doing so
pada FVTPL, jika penetapan itu eliminates or significantly reduces an
mengeliminasi atau mengurangi secara accounting mismatch (see below).
signifikan inkonsistensi pengukuran dan
pengakuan (inkonsistensi akutansi) (lihat
di bawah).
Biaya perolehan diamortisasi dan metode Amortized cost and effective interest method
suku bunga efektif
Metode suku bunga efektif adalah metode The effective interest method is a method of
menghitung biaya perolehan diamortisasi dari calculating the amortized cost of a debt
instrumen utang dan mengalokasikan instrument and of allocating interest income
pendapatan bunga selama periode yang over the relevant period.
relevan.
Untuk instrumen keuangan selain yang dibeli For financial instruments other than purchased
atau berasal dari aset keuangan memburuk, or originated credit-impaired financial assets,
suku bunga efektif adalah tingkat suku bunga the effective interest rate is the rate that
yang secara tepat mendiskontokan exactly discounts estimated future cash
penerimaan kas masa depan (termasuk receipts (including all fees and points paid or
semua biaya dan poin yang dibayarkan atau received that form an integral part of the
diterima yang merupakan bagian yang tidak effective interest rate, transaction costs and
terpisahkan dari suku bunga efektif, biaya other premiums or discounts) excluding
transaksi dan premi atau diskon lainnya) tidak expected credit losses, through the expected
termasuk kerugian kredit ekspektasian, life of the debt instrument, or, where
melalui umur ekspektasian dari instrumen appropriate, a shorter period, to the gross
utang, atau, jika tepat, periode yang lebih carrying amount of the debt instrument on
pendek, ke jumlah tercatat bruto instrumen initial recognition. For purchased or originated
utang pada saat pengakuan awal. Untuk aset credit-impaired financial assets, a credit
keuangan yang dibeli atau yang berasal dari adjusted effective interest rate is calculated by
aset keuangan memburuk, suku bunga efektif discounting the estimated future cash flows,
yang disesuaikan dengan risiko kredit dihitung including expected credit losses, to the
dengan mendiskontokan estimasi arus kas amortized cost of the debt instrument on initial
masa depan, termasuk estimasi kerugian recognition.
kredit, ke biaya perolehan diamortisasi
instrumen utang pada pengakuan awal.
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset is the
keuangan adalah nilai aset keuangan yang amount at which the financial asset is
diukur pada saat pengakuan awal dikurangi measured at initial recognition minus the
pembayaran pokok, ditambah amortisasi principal repayments, plus the cumulative
kumulatif menggunakan metode suku bunga amortization using the effective interest
efektif dari selisih antara nilai awal dan nilai method of any difference between that initial
jatuh temponya, disesuaikan dengan amount and the maturity amount, adjusted for
penyisihan kerugiannya. Di sisi lain, jumlah any loss allowance. On the other hand, the
tercatat bruto aset keuangan adalah biaya gross carrying amount of a financial asset is
perolehan diamortisasi dari aset keuangan, the amortized cost of a financial asset before
sebelum disesuaikan dengan penyisihan adjusting for any loss allowance.
kerugian.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Bunga diakui dengan menggunakan metode Interest income is recognized using the
suku bunga efektif untuk instrumen utang effective interest method for debt instruments
yang diukur selanjutnya pada biaya perolehan measured subsequently at amortized cost and
diamortisasi dan pada FVTOCI. Untuk at FVTOCI. For financial instruments other
instrumen keuangan lain, kecuali aset than purchased or originated credit-impaired
keuangan yang dibeli atau berasal dari aset financial assets, interest income is calculated
keuangan memburuk, pendapatan bunga by applying the effective interest rate to the
dihitung dengan menerapkan suku bunga gross carrying amount of a financial asset,
efektif terhadap jumlah tercatat bruto aset except for financial assets that have
keuangan, kecuali aset keuangan yang subsequently become credit-impaired. For
kemudian mengalami penurunan nilai kredit. financial assets that have subsequently
Untuk aset keuangan yang berasal dari aset become credit-impaired, interest income is
keuangan memburuk, pendapatan bunga recognized by applying the effective interest
diakui dengan menerapkan suku bunga efektif rate to the amortized cost of the financial
terhadap biaya perolehan diamortisasi dari asset. If, in subsequent reporting periods, the
aset keuangan tersebut. Jika pada tahun credit risk on the credit-impaired financial
pelaporan keuangan selanjutnya, risiko kredit instrument improves so that the financial asset
aset keuangan tersebut membaik sehingga is no longer credit-impaired, interest income is
aset keuangan tidak lagi mengalami recognized by applying the effective interest
penurunan nilai kredit, maka pendapatan rate to the gross carrying amount of the
bunga diakui dengan menerapkan suku bunga financial asset.
efektif terhadap jumlah tercatat bruto aset
keuangan.
Untuk aset keuangan yang dibeli atau berasal For purchased or originated credit-impaired
dari aset keuangan memburuk, Grup mengakui financial assets, the Group recognizes interest
pendapatan bunga dengan menerapkan suku income by applying the credit-adjusted
bunga efektif yang disesuaikan dengan risiko effective interest rate to the amortized cost of
kredit atas biaya perolehan diamortisasi dari the financial asset from initial recognition. The
aset keuangan sejak pengakuan awal. calculation does not revert to the gross basis
Perhitungan tidak kembali ke basis bruto even if the credit risk of the financial asset
bahkan jika risiko kredit dari aset keuangan subsequently improves so that the financial
selanjutnya membaik sehingga aset keuangan asset is no longer credit-impaired.
tidak lagi mengalami penurunan kredit.
Pendapatan bunga diakui dalam laba rugi dan Interest income is recognized in profit or loss
dimasukkan dalam pos “pendapatan and is included in the "finance income" line
keuangan”. item.
Instrumen utang diklasifikasikan pada FVTOCI Debt instruments classified as at FVTOCI
Efek utang yang tercatat di bursa yang dimiliki Listed debt securities held by the Group are
oleh Grup diklasifikasikan sebagai FVTOCI. classified as at FVTOCI. Fair value is
Nilai wajar ditentukan dengan cara yang determined in the manner described in
dijelaskan dalam Catatan 47. Efek utang yang Note 47. The listed debt securities are initially
tercatat di bursa pada awalnya diukur pada measured at fair value plus transaction costs.
nilai wajar ditambah dengan biaya transaksi. Subsequently, changes in the carrying amount
Selanjutnya, perubahan nilai tercatat pada of these listed debt securities as a result of
efek utang yang tercatat di bursa tersebut foreign exchange gains and losses,
sebagai akibat dari keuntungan dan kerugian impairment gains or losses, and interest
selisih kurs, keuntungan atau kerugian income calculated using the effective interest
penurunan nilai, dan pendapatan bunga yang method are recognized in profit or loss. The
dihitung dengan menggunakan metode suku amounts that are recognized in profit or loss
bunga efektif, diakui dalam laba rugi. Jumlah are the same as the amounts that would have
yang diakui dalam laba rugi akan sama been recognized in profit or loss if these listed
dengan jika efek utang yang tercatat di bursa debt securitires had been measured at
ini diukur pada biaya perolehan diamortisasi. amortized cost. All other changes in the
Semua perubahan lain dalam nilai tercatat carrying amount of these listed debt securities
dari efek utang yang tercatat di bursa diakui are recognized in other comprehensive income
dalam penghasilan komprehensif lain dan and accumulated under the heading of
diakumulasikan dalam cadangan revaluasi investments revaluation reserve. When these
investasi. Jika efek utang yang tercatat yang listed debt securities are derecognized, the
terdaftar ini dihentikan pengakuannya, cumulative gains or losses previously
keuntungan atau kerugian kumulatif yang recognized in other comprehensive income are
sebelumnya diakui dalam penghasilan reclassified to profit or loss.
komprehensif lain akan direklasifikasi ke laba
rugi.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Aset keuangan pada FVTPL Financial assets at FVTPL
Aset keuangan yang tidak memenuhi kriteria Financial assets that do not meet the criteria
yang diukur pada biaya perolehan for being measured at amortized cost or
diamortisasi atau FVTOCI (di atas) diukur FVTOCI (above) are measured at FVTPL,
pada FVTPL, khususnya: specifically:
• Investasi dalam instrumen ekuitas • • Investments in equity instruments are
diklasifikasi sebagai FVTPL, kecuali Grup classified as at FVTPL, unless the Group
menetapkan investasi ekuitas yang designate an equity investment that is
dimiliki tidak untuk diperdagangkan dan neither held for trading nor a contingent
bukan merupakan imbalan kontinjen dari consideration arising from a business
kombinasi bisnis, sebagai FVTOCI pada combination as at FVTOCI on initial
pengakuan awal. recognition.
•
• Instrumen utang yang tidak memenuhi • • Debt instruments that do not meet the
kriteria biaya perolehan diamortisasi atau amortized cost criteria or the FVTOCI
FVTOCI, diklasifikasi sebagai FVTPL. criteria are classified as at FVTPL. In
Sebagai tambahan, aset keuangan yang addition, financial assets that meet either
memenuhi kriteria biaya perolehan the amortized cost criteria or the FVTOCI
diamortisasi dan FVTOCI dapat criteria may be designated as at FVTPL
ditetapkan sebagai FVTPL pada saat upon initial recognition if such designation
pengakuan awal apabila penetapan eliminates or significantly reduces a
tersebut mengeliminasi atau mengurangi measurement or recognition
secara signifikan inkonsistensi inconsistency (so called ‘accounting
pengukuran dan pengakuan (yang mismatch’) that would arise from
disebut “inkonsistensi akuntansi”) yang measuring assets or liabilities or
timbul dari pengukuran aset atau recognising the gains and losses on them
liabilitas atau pengakuan keuntungan dan on different bases.
kerugian dengan basis berbeda.
Aset keuangan pada FVTPL diukur pada nilai Financial assets at FVTPL are measured at fair
wajar pada setiap tanggal pelaporan, dengan value as at each reporting date, with any fair
keuntungan atau kerugian nilai wajar diakui value gains or losses recognized in profit or
dalam laba rugi sepanjang bukan merupakan loss to the extent they are not part of a
bagian dari hubungan lindung nilai yang designated hedging relationship (see hedge
ditetapkan. Keuntungan atau kerugian bersih accounting policy). The net gain or loss
yang diakui dalam laba rugi termasuk dividen recognized in profit or loss includes any
atau bunga yang diperoleh atas aset dividend or interest earned on the financial
keuangan dan dimasukkan dalam pos asset and is included in the “finance income”
“pendapatan keuangan”. Nilai wajar line item. Fair value is determined in the
ditentukan dengan cara yang dijelaskan manner described in Note 47.
dalam Catatan 47.
Reklasifikasi atas aset keuangan dan liabilitias Reclassification of financial assets and
liabilities
Grup tidak mereklasifikasi aset keuangan The Group does not reclassify its financial
setelah pengakuan awal, selain dari kejadian assets subsequent to their initial recognition,
luar biasa dimana terdapat perubahan model apart from the exceptional circumstances in
bisnis. Liabilitas keuangan tidak pernah which there is a change in business model.
diklasifikasi. Financial liabilities are never classified.
Keuntungan dan kerugian kurs mata uang Foreign exchange gains and losses
asing
Jumlah tercatat aset keuangan dalam mata The carrying amount of financial assets that
uang asing ditentukan dalam mata uang are denominated in a foreign currency is
tersebut dan dijabarkan dengan menggunakan determined in that foreign currency and
kurs spot pada setiap tanggal pelaporan. translated at the spot rate as at each reporting
Secara spesifik: date. Specifically:
• Untuk aset keuangan diukur pada biaya • For financial assets measured at
perolehan diamortisasi yang bukan amortized cost that are not part of a
merupakan bagian dari hubungan lindung designated hedging relationship,
nilai ditetapkan, selisih kurs diakui dalam exchange differences are recognized in
laba rugi pada pos “Keuntungan profit or loss in the “Gain (loss) on foreign
(kerugian) kurs mata uang asing - exchange - net” line item;
bersih”;
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
• Untuk instrumen utang diukur pada • For debt instruments measured at FVTOCI
FVTOCI yang bukan merupakan bagian that are not part of a designated hedging
dari hubungan lindung nilai ditetapkan, relationship, exchange differences on the
selisih kurs atas biaya perolehan amortized cost of the debt instrument are
diamortisasi dari instrumen hutang diakui recognized in profit or loss in the “Gain
dalam laba rugi pada pos (loss) on foreign exchange - net” line
“Keuntungan (kerugian) kurs mata uang item. Other exchange differences are
asing - bersih”. Perbedaan nilai tukar recognized in other comprehensive
lainnya diakui pada keuntungan income in net fair value gain (loss) on
(kerugian) nilai wajar bersih atas aset financial assets at FVTOCI in other
keuangan yang diukur pada FVTOCI comprehensive income.
dalam penghasilan komprehensif lainnya.
Lihat kebijakan akuntansi lindung nilai See hedge accounting policy regarding the
mengenai pengakuan perbedaan nilai tukar recognition of exchange differences where the
dimana komponen risiko mata uang asing dari foreign currency risk component of a financial
aset keuangan ditetapkan sebagai instrumen asset is designated as a hedging instrument
lindung nilai untuk lindung nilai atas risiko for a hedge of foreign currency risk.
mata uang asing.
Penurunan nilai aset keuangan Impairment of financial assets
Grup mengakui penyisihan kerugian untuk The Group recognizes a loss allowance for
kerugian kredit ekspektasian (“ECL”) atas expected credit losses (“ECL”) on trade and
piutang usaha dan piutang lain-lain. Nilai other accounts receivable. The amount of
kerugian kredit ekspektasian diperbarui pada expected credit losses is updated at each
tanggal pelaporan untuk mencerminkan reporting date to reflect changes in credit risk
perubahan risiko kredit sejak pengakuan awal since initial recognition of the respective
masing-masing instrumen keuangan. financial instrument.
Grup selalu mengakui ECL sepanjang The Group always recognizes lifetime ECL for
umurnya untuk piutang usaha dan aset trade accounts receivable and contract assets.
kontrak. Kerugian kredit ekspektasian atas The expected credit losses on these financial
aset keuangan diestimasi menggunakan assets are estimated using a provision matrix
matriks provisi berdasarkan pengalaman based on the Group’s historical credit loss
kerugian kredit historis Grup, disesuaikan experience, adjusted for factors that are
untuk faktor spesifik debitur, kondisi ekonomi specific to the debtors, general economic
umum serta penilaian atas arah kondisi kini conditions and an assessment of both the
dan perkiraan masa depan pada tanggal current as well as the forecast direction of
pelaporan, termasuk nilai waktu atas uang conditions at the reporting date, including time
jika tepat. value of money where appropriate.
Untuk semua instrumen keuangan lainnya, For all other financial instruments, the Group
Grup mengakui ECL sepanjang umur ketika recognizes lifetime ECL when there has been a
telah ada peningkatan risiko kredit yang significant increase in credit risk since initial
signifikan sejak pengakuan awal. Jika, recognition. If, on the other hand, the credit
sebaliknya, risiko kredit pada instrumen risk on the financial instrument has not
keuangan tidak meningkat secara signifikan increased significantly since initial recognition,
sejak pengakuan awal, Grup mengukur the Group measures the loss allowance for
penyisihan kerugian untuk instrumen that financial instrument at an amount equal
keuangan tersebut sejumlah ECL 12 bulan. to 12-month ECL. The assessment of whether
Penilaian apakah ECL sepanjang umur harus lifetime ECL should be recognized is based on
diakui didasarkan pada peningkatan signifikan significant increases in the likelihood or risk of
dalam kemungkinan terjadinya atau pada a default occurring since initial recognition
risiko gagal bayar sejak pengakuan awal dan instead of on evidence of a financial asset
bukan didasarkan pada bukti aset keuangan being credit impaired at the reporting date or
yang mengalami kerugian kredit pada tanggal an actual default occurring.
pelaporan atau kejadian gagal bayar
sebenarnya.
Kerugian kredit ekspektasian sepanjang umur Lifetime ECL represents the expected credit
merupakan kerugian kredit ekspektasian yang losses that will result from all possible default
timbul dari seluruh kemungkinan peristiwa events over the expected life of a financial
gagal bayar selama perkiraan umur instrumen instrument. In contrast, 12-month ECL
keuangan. Sebaliknya, ECL 12 bulan mewakili represents the portion of lifetime ECL that is
porsi ECL sepanjang umur yang timbul dari expected to result from default events on a
peristiwa gagal bayar pada instrumen financial instrument that are possible within
keuangan yang mungkin terjadi dalam 12 months after the reporting date.
12 bulan setelah tanggal pelaporan.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Peningkatan risiko credit secara signifikan Significant increase in credit risk
Dalam menilai apakah risiko kredit pada In assessing whether the credit risk on a
instrumen keuangan telah meningkat secara financial instrument has increased
signifikan sejak pengakuan awal, Grup significantly since initial recognition, the Group
membandingkan risiko gagal bayar yang compares the risk of a default occurring on the
terjadi pada instrumen keuangan pada financial instrument as at the reporting date
tanggal pelaporan dengan risiko gagal bayar with the risk of a default occurring on the
yang terjadi pada instrumen keuangan pada financial instrument as at the date of initial
tanggal pengakuan awal. Dalam melakukan recognition. In making this assessment, the
penilaian, Grup mempertimbangkan baik Group considers both quantitative and
informasi kuantitatif maupun kualitatif yang qualitative information that is reasonable and
wajar dan mendukung, termasuk pengalaman supportable, including historical experience
historis dan informasi bersifat perkiraan masa and forward-looking information that is
depan, yang tersedia tanpa biaya atau upaya available without undue cost or effort.
berlebihan. Informasi masa depan yang Forward-looking information considered
dipertimbangkan mencakup prospek masa includes the future prospects of the industries
depan industri di mana debitur Grup in which the Group’s debtors operate, obtained
beroperasi, yang diperoleh dari laporan ahli from economic expert reports, financial
ekonomi, analis keuangan, badan analysts, governmental bodies, relevant
pemerintah, lembaga terkait, dan organisasi think-tanks and other similar organizations, as
serupa lainnya, serta pertimbangan berbagai well as consideration of various external
sumber eksternal aktual dan prakiraan sources of actual and forecast economic
informasi ekonomi yang terkait dengan information that relate to the Group’s core
operasi inti Grup. operations.
Secara khusus, informasi berikut In particular, the following information is
diperhitungkan ketika menilai apakah risiko taken into account when assessing whether
kredit telah meningkat secara signifikan sejak credit risk has increased significantly since
pengakuan awal: initial recognition:
• penurunan yang signifikan pada indikator • significant deterioration in external
pasar eksternal atas risiko kredit untuk market indicators of credit risk for a
instrumen keuangan tertentu, contohnya particular financial instrument, e.g. a
penurunan signifikan pada spread kredit, significant increase in the credit spread,
harga swap gagal bayar kredit bagi the credit default swap prices for the
peminjam, atau rentang waktu atau debtor, or the length of time or the extent
tingkat nilai wajar aset keuangan to which the fair value of a financial asset
lebih rendah dari biaya perolehan has been less than its amortized cost;
diamortisasinya;
• memburuknya kondisi usaha, keuangan • existing or forecast adverse changes in
atau ekonomi yang terjadi saat ini atau business, financial or economic conditions
prakiraan yang akan menyebabkan that are expected to cause a significant
penurunan signifikan atas kemampuan decrease in the debtor’s ability to meet its
peminjam untuk menyelesaikan debt obligations;
kewajiban utangnya;
• terdapat penurunan yang signifikan • an actual or expected significant
terhadap hasil operasi peminjam, baik deterioration in the operating results of
secara aktual atau yang diperkirakan the debtor;
akan terjadi;
• peningkatan risiko kredit secara • significant increases in credit risk on other
signifikan pada instrumen keuangan financial instruments of the same debtor;
lainnya dari peminjam yang sama;
• perubahan signifikan yang tidak • an actual or expected significant adverse
menguntungkan baik secara aktual atau change in the regulatory, economic, or
yang diperkirakan dalam lingkungan technological environment of the debtor
peraturan, ekonomik, atau lingkungan that results in a significant decrease in the
teknologi peminjam yang mengakibatkan debtor’s ability to meet its debt
perubahan signifikan atas kemampuan obligations.
peminjam dalam memenuhi kewajiban
utangnya.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Terlepas dari hasil penilaian di atas, Grup Irrespective of the outcome of the above
membuat praduga risiko kredit aset keuangan assessment, the Group presumes that the
telah meningkat signifikan sejak pengakuan credit risk on a financial asset has increased
awal ketika pembayaran kontraktual significantly since initial recognition when
tertunggak lebih dari 30 hari, kecuali jika Grup contractual payments are more than 30 days
memiliki informasi yang wajar dan terdukung past due, unless the Group has reasonable and
yang menunjukkan hal sebaliknya. supportable information that demonstrates
otherwise.
Meskipun demikian, Grup mengasumsikan Despite the foregoing, the Group assumes that
bahwa risiko kredit pada instrumen keuangan the credit risk on a financial instrument has
tidak meningkat secara signifikan sejak not increased significantly since initial
pengakuan awal jika instrumen keuangan recognition if the financial instrument is
tersebut ditetapkan memiliki risiko kredit determined to have low credit risk at the
yang rendah pada tanggal pelaporan. reporting date. A financial instrument is
Instrumen keuangan bertekad memiliki risiko determined to have low credit risk if:
kredit rendah jika:
a. instrumen keuangan memiliki risiko gagal c. a. the financial instrument has a low risk of
bayar yang rendah; default;
b. debitur memiliki kapasitas yang kuat b. the debtor has a strong capacity to meet
untuk memenuhi kewajiban arus kas its contractual cash flow obligations in the
kontraktualnya dalam waktu dekat; dan near term; and
c. memburuknya kondisi ekonomi dan c. adverse changes in economic and
bisnis dalam jangka panjang dapat, tetapi business conditions in the longer term
tidak selalu, menurunkan kemampuan may, but will not necessarily, reduce the
peminjam untuk memenuhi kewajiban ability of the borrower to fulfil its
arus kas kontraktualnya. contractual cash flow obligations.
Grup menganggap aset keuangan memiliki The Group considers a financial asset to have
risiko kredit rendah ketika aset memiliki low credit risk when the asset has external
peringkat kredit eksternal 'investment grade' credit rating of ‘investment grade’ in
sesuai dengan definisi yang dipahami secara accordance with the globally understood
global atau jika peringkat eksternal tidak definition or if an external rating is not
tersedia, aset tersebut memiliki peringkat available, the asset has an internal rating of
internal 'performing'. Performing berarti ‘performing’. Performing means that the
bahwa rekanan memiliki posisi keuangan yang counterparty has a strong financial position
kuat dan tidak ada jumlah yang tertunggak. and there is no past due amounts.
Grup secara teratur memantau efektivitas The Group regularly monitors the
kriteria yang digunakan untuk mengidentifikasi effectiveness of the criteria used to identify
apakah telah terjadi peningkatan risiko kredit whether there has been a significant increase
yang signifikan dan merevisinya jika perlu in credit risk and revises them as appropriate
untuk memastikan bahwa kriteria tersebut to ensure that the criteria are capable of
mampu mengidentifikasi peningkatan risiko identifying significant increase in credit risk
kredit yang signifikan sebelum jumlahnya before the amount becomes past due.
jatuh tempo.
Definisi gagal bayar Definition of default
Grup menganggap hal-hal berikut ini The Group considers the following as
merupakan peristiwa gagal bayar untuk constituting an event of default for internal
tujuan manajemen risiko kredit internal credit risk management purposes as historical
karena pengalaman historis menunjukkan experience indicates that financial assets that
bahwa aset keuangan yang memenuhi salah meet either of the following criteria are
satu kriteria berikut umumnya tidak dapat generally not recoverable:
dipulihkan:
• ketika terdapat pelanggaran persyaratan • when there is a breach of financial
keuangan oleh debitur; atau covenants by the debtor; or
• informasi yang dikembangkan secara • information developed internally or
internal atau diperoleh dari sumber obtained from external sources indicates
eksternal menunjukkan bahwa debitur that the debtor is unlikely to pay its
kemungkinan tidak akan membayar creditors, including the Group, in full
kreditornya, termasuk Grup, secara (without taking into account any collateral
penuh (tanpa memperhitungkan jaminan held by the Group).
yang dimiliki oleh Grup).
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Terlepas dari analisis di atas, Grup Irrespective of the above analysis, the Group
menganggap bahwa gagal bayar telah terjadi considers that default has occurred when a
ketika aset keuangan tertunggak lebih dari 60 financial asset is more than 60 days past due
hari kecuali jika Grup memiliki informasi yang unless the Group has reasonable and
wajar dan terdukung untuk menunjukkan supportable information to demonstrate that a
bahwa kriteria yang lebih panjang lebih tepat. more lagging default criterion is more
appropriate.
Aset keuangan memburuk Credit-impaired financial assets
Aset keuangan mengalami penurunan nilai A financial asset is credit-impaired when one
kredit ketika satu atau lebih peristiwa yang or more events that have a detrimental impact
memiliki dampak buruk pada estimasi arus on the estimated future cash flows of that
kas masa depan dari aset keuangan tersebut financial asset have occurred. Evidence that a
telah terjadi. Bukti bahwa aset keuangan financial asset is credit-impaired includes
mengalami penurunan nilai termasuk data observable data about the following events:
yang dapat diobservasi tentang peristiwa
berikut:
• kesulitan keuangan yang signifikan dari • significant financial difficulty of the issuer
penerbit atau peminjam; or the borrower;
• pelanggaran kontrak, seperti kejadian • a breach of contract, such as a default or
gagal bayar atau tunggakan; past due event;
• pihak pemberi pinjaman, untuk alasan • • the lender(s) of the borrower, for
ekonomik atau kontraktual sehubungan economic or contractual reasons relating
dengan kesulitan keuangan yang dialami to the borrower’s financial difficulty,
pihak peminjam, telah memberikan having granted to the borrower a
konsesi pada pihak peminjam yang tidak concession(s) that the lender(s) would
mungkin diberikan jika pihak peminjam not otherwise consider;
tidak mengalami kesulitan tersebut;
• terjadi kemungkinan bahwa pihak • it is becoming probable that the borrower
peminjam akan dinyatakan pailit atau will enter bankruptcy or other financial
melakukan reorganisasi keuangan reorganization;
lainnya;
• hilangnya pasar aktif untuk aset • the disappearance of an active market for
keuangan itu akibat kesulitan keuangan; that financial asset because of financial
atau difficulties; or
• pembelian atau penerbitan aset • the purchase or origination of a financial
keuangan dengan diskon sangat besar asset at a deep discount that reflects the
yang mencerminkan kerugian kredit yang incurred credit losses.
terjadi.
Kebijakan penghapusan Write-off policy
Grup menghapuskan aset keuangan ketika The Group writes off a financial asset when
ada informasi yang menunjukkan bahwa there is information indicating that the
pihak lawan berada dalam kesulitan keuangan counterparty is in severe financial difficulty
yang buruk dan tidak ada prospek pemulihan and there is no realistic prospect of recovery,
yang realistis, contoh ketika pihak lawan e.g. when the counterparty has been placed
dalam proses likuidasi atau telah memasuki under liquidation or has entered into
proses kebangkrutan. Aset keuangan yang bankruptcy proceedings. Financial assets
dihapuskan dapat menjadi subjek aktivitas written off may still be subject to enforcement
paksaan dalam prosedur pemulihan Grup, activities under the Group’s recovery
dengan mempertimbangkan nasihat hukum procedures, taking into account legal advice
yang sesuai. Setiap pemulihan yang terjadi where appropriate. Any recoveries made are
diakui dalam laba rugi. recognized in profit or loss.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Pengukuran dan pengakuan atas kerugian Measurement and recognition of expected
kredit ekspektasian credit losses
Pengukuran kerugian kredit ekspektasian The measurement of expected credit losses is
merupakan fungsi dari probability of default, a function of the probability of default, loss
loss given default (yaitu besarnya kerugian given default (i.e. the magnitude of the loss if
jika terjadi gagal bayar) dan eksposur pada there is a default) and the exposure at default.
gagal bayar. Penilaian probability of default The assessment of the probability of default
dan loss given default berdasarkan data and loss given default is based on historical
historis yang disesuaikan dengan informasi data adjusted by forward-looking information
masa depan seperti dijelaskan di atas. Adapun as described above. As for the exposure at
eksposur atas gagal bayar, untuk aset default, for financial assets, this is represented
keuangan, diwakili oleh nilai tercatat bruto by the assets’ gross carrying amount at the
aset pada tanggal pelaporan; untuk kontrak reporting date; for financial guarantee
jaminan keuangan, eksposur mencakup contracts, the exposure includes the amount
jumlah yang ditarik pada tanggal pelaporan, drawn down as at the reporting date, together
ditambah dengan jumlah yang diperkirakan with any additional amounts expected to be
akan ditarik di masa depan sebelum tanggal drawn down in the future by default date
gagal bayar yang ditentukan berdasarkan tren determined based on historical trend, the
historis, pemahaman Grup mengenai Group’s understanding of the specific future
kebutuhan pembiayaan masa depan yang financing needs of the debtors, and other
spesifik dari debiturnya, dan informasi relevant forward-looking information.
perkiraan masa depan lainnya yang relevan.
Untuk aset keuangan, kerugian kredit For financial assets, the expected credit loss is
ekspektasian diestimasi sebagai selisih antara estimated as the difference between all
seluruh arus kas kontraktual yang jatuh contractual cash flows that are due to the
tempo kepada Grup sesuai dengan kontrak Group in accordance with the contract and all
dan seluruh arus kas yang diekspektasi akan the cash flows that the Group expects to
diterima oleh Grup, didiskontokan pada suku receive, discounted at the original effective
bunga efektif awal. Untuk piutang sewa, arus interest rate. For a lease receivable, the cash
kas yang digunakan untuk menentukan flows used for determining the expected credit
kerugian kredit ekspektasian konsisten losses is consistent with the cash flows used in
dengan arus kas yang digunakan dalam measuring the lease receivable in accordance
mengukur piutang sewa berdasarkan with PSAK 116.
PSAK 116.
Apabila kerugian kredit ekspektasian Where lifetime ECL is measured on a collective
sepanjang umur diukur secara kolektif untuk basis to cater for cases where evidence of
kasus dimana bukti kenaikan signifikan risiko significant increases in credit risk at the
kredit pada level instrumen invidual tidak individual instrument level may not yet be
tersedia, instrumen keuangan dikelompokkan available, the financial instruments are
dengan dasar sebagai berikut: grouped on the following basis:
• Sifat instrumen keuangan (yaitu piutang • Nature of financial instruments (i.e. The
usaha dan lain-lain dan jumlah tagihan Group’s trade and other accounts
kepada pelanggan Grup masing-masing receivables and amounts due from
dinilai sebagai grup terpisah); customers are each assessed as a
separate group);
• Status jatuh tempo; • Past-due status;
• Sifat, besaran dan jenis industri debitur; • Nature, size and industry of debtors;
• Sifat jaminan untuk piutang sewa • Nature of collaterals for finance lease
pembiayaan; dan receivables; and
• Peringkat risiko kredit jika tersedia. • External credit ratings where available.
Pengelompokan ditelaah secara teratur oleh The grouping is regularly reviewed by
manajemen untuk memastikan setiap management to ensure the constituents of
kelompok mempunyai karakteristik risiko each group continue to share similar credit risk
yang sama. characteristics.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Jika Grup telah mengukur cadangan kerugian If the Group has measured the loss allowance
untuk instrumen keuangan sebesar ECL for a financial instrument at an amount equal
sepanjang umurnya pada tahun pelaporan to lifetime ECL in the previous reporting
sebelumnya, tetapi menentukan pada tanggal period, but determines at the current
pelaporan kini bahwa kondisi untuk ECL reporting date that the conditions for lifetime
sepanjang umurnya tidak lagi terpenuhi, Grup ECL are no longer met, the Group measures
mengukur cadangan kerugian sejumlah ECL the loss allowance at an amount equal to
12 bulan pada tanggal pelaporan kini, kecuali 12-month ECL at the current reporting date,
untuk aset yang menggunakan pendekatan except for assets for which the simplified
yang disederhanakan. approach was used.
Grup mengakui keuntungan atau kerugian The Group recognizes an impairment gain or
penurunan nilai dalam laba rugi untuk semua loss in profit or loss for all financial
instrumen keuangan dengan penyesuaian instruments with a corresponding adjustment
terkait ke jumlah tercatat melalui akun to their carrying amount through a loss
cadangan kerugian, kecuali untuk investasi allowance account, except for investments in
pada instrumen hutang yang diukur pada debt instruments that are measured at
FVTOCI, dimana penyisihan kerugian diakui FVTOCI, for which the loss allowance is
dalam penghasilan komprehensif lain dan recognized in other comprehensive income
diakumulasi dalam cadangan revaluasi and accumulated in the investment
investasi, dan tidak mengurangi nilai tercatat revaluation reserve, and does not reduce the
aset keuangan pada laporan posisi keuangan carrying amount of the financial asset in the
konsolidasian. consolidated statement of financial position.
Penghentian pengakuan aset keuangan Derecognition of financial assets
Grup menghentikan pengakuan aset The Group derecognizes a financial asset only
keuangan jika dan hanya jika hak kontraktual when the contractual rights to the cash flows
atas arus kas yang berasal dari aset keuangan from the asset expire, or it transfers the
berakhir, atau Grup mentransfer aset financial asset and substantially all the risks
keuangan dan secara substansial mentransfer and rewards of ownership of the asset to
seluruh risiko dan manfaat atas kepemilikan another entity. If the Group neither transfers
aset kepada entitas lain. Jika Grup tidak nor retains substantially all the risks and
mentransfer serta tidak memiliki secara rewards of ownership and continues to control
substansial seluruh risiko dan manfaat the transferred asset, the Group recognizes its
kepemilikan serta masih mengendalikan asset retained interest in the asset and an
yang ditransfer, maka Grup mengakui associated liability for amounts it may have to
keterlibatan berkelanjutan atas aset yang pay. If the Group retains substantially all the
ditransfer dan liabilitas terkait sebesar jumlah risks and rewards of ownership of a
yang mungkin harus dibayar. Jika Grup transferred financial asset, the Group
memiliki secara substansial seluruh risiko dan continues to recognize the financial asset and
manfaat kepemilikan aset keuangan yang also recognizes a collateralized borrowing for
ditransfer, Grup masih mengakui asset the proceeds received.
keuangan dan juga mengakui pinjaman yang
dijamin sebesar pinjaman yang diterima.
Pada penghentian pengakuan aset keuangan On derecognition of a financial asset measured
yang diukur pada biaya perolehan at amortized cost, the difference between the
diamortisasi, perbedaan antara nilai tercatat asset’s carrying amount and the sum of the
aset dan jumlah imbalan yang diterima dan consideration received and receivable is
piutang diakui dalam laba rugi. Selain itu, recognized in profit or loss. In addition, on
pada penghentian pengakuan investasi dalam derecognition of an investment in a debt
instrumen utang yang diklasifikasikan sebagai instrument classified as at FVTOCI, the
FVTOCI, keuntungan atau kerugian kumulatif cumulative gain or loss previously
yang sebelumnya diakumulasi dalam accumulated in the investment revaluation
cadangan revaluasi investasi, direklasifikasi reserve is reclassified to profit or loss. In
ke laba rugi. Sebaliknya, pada penghentian contrast, on derecognition of an investment in
pengakuan investasi dalam instrumen ekuitas an equity instrument which the Group has
yang telah dipilih Grup pada pengakuan awal elected on initial recognition to measure at
untuk diukur di FVTOCI, keuntungan atau FVTOCI, the cumulative gain or loss previously
kerugian kumulatif yang sebelumnya accumulated in the net fair value gain (loss)
diakumulasi dalam keuntungan (kerugian) on financial assets at FVTOCI in other
nilai wajar bersih atas aset keuangan yang comprehensive income is not reclassified to
diukur pada FVTOCI dalam penghasilan profit or loss, but is transferred to retained
komprehensif lainnya tidak direklasifikasi ke earnings.
laba rugi, tetapi dipindahkan ke saldo laba.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Liabilitas Keuangan dan Instrumen Financial Liabilities and Equity
Ekuitas Instruments
Klasifikasi sebagai liabilitas atau ekuitas Classification as debt or equity
Instrumen utang dan ekuitas yang diterbitkan Debt and equity instruments issued by the
oleh Grup diklasifikasikan sebagai liabilitas Group are classified as either financial
keuangan atau ekuitas sesuai dengan liabilities or as equity in accordance with the
substansi perjanjian kontraktual dan definisi substance of the contractual arrangements
liabilitas keuangan dan instrumen ekuitas. entered into and the definitions of a financial
liability and an equity instrument.
Instrumen ekuitas Equity instruments
Instrumen ekuitas adalah setiap kontrak yang An equity instrument is any contract that
memberikan hak residual atas aset Grup evidences a residual interest in the assets of
setelah dikurangi dengan seluruh liabilitasnya. an entity after deducting all of its liabilities.
Instrumen ekuitas yang diterbitkan oleh Grup Equity instruments issued by the Group are
dicatat sebesar hasil penerimaan bersih recorded at the proceeds received, net of
setelah dikurangi biaya penerbitan langsung. direct issue costs.
Pembelian kembali instrumen ekuitas Repurchase of the Company’s own equity
Perusahaan (saham treasuri) diakui dan instruments (treasury shares) is recognized
dikurangkan secara langsung dari ekuitas. and deducted directly in equity. No gain or loss
Keuntungan dan kerugian yang timbul dari is recognized in profit or loss on the purchase,
pembelian, penjualan, penerbitan atau sale, issue or cancellation of the Company’s
pembatalan instrumen ekuitas Perusahaan own equity instruments.
tersebut tidak diakui dalam laba rugi.
Liabilitas Keuangan Financial Liabilities
Liabilitas keuangan diklasifikasikan sebagai Financial liabilities are classified as either
”FVTPL” atau ”pada biaya perolehan financial liabilities “at FVTPL” or “at amortized
diamortisasi” menggunakan metode suku cost” using the effective interest method.
bunga efektif.
Liabilitas keuangan yang diukur pada FVTPL Financial liabilities at FVTPL
Liabilitas keuangan diklasifikasi FVTPL ketika Financial liabilities are classified as at FVTPL
liabilitas keuangan merupakan 1) imbalan when the financial liability is 1) contingent
kontinjen yang diakui oleh pihak pengakuisisi consideration of an acquirer in a business
dalam kombinasi bisnis ketika PSAK 103 combination to which PSAK 103 applies, 2)
diterapkan, 2) dimiliki untuk diperdagangkan, held for trading, or 3) it is designated as at
atau 3) ditetapkan sebagai FVTPL. FVTPL.
Liabilitas keuangan dimiliki untuk A financial liability is classified as held for
diperdagangkan jika: trading if:
• diperoleh terutama untuk tujuan dibeli • it has been acquired principally for the
kembali dalam waktu dekat; atau purpose of repurchasing in the near term;
or
• pada pengakuan awal merupakan bagian • on initial recognition it is part of an
dari portofolio instrumen keuangan identified portfolio of financial instruments
tertentu yang dikelola Grup secara that the Group manages together and has
bersama dan terdapat bukti mengenai a recent actual pattern of short-term
pola ambil untung dalam jangka pendek profit-taking; or
aktual saat ini; atau
• merupakan derivatif yang tidak • it is a derivative that is not designated and
ditetapkan dan tidak efektif sebagai effective as a hedging instrument.
instrumen lindung nilai.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Liabilitas keuangan selain liabilitas keuangan A financial liability other than a financial
yang diperdagangkan dapat ditetapkan liability held for trading may be designated as
sebagai FVTPL pada saat pengakuan awal at FVTPL upon initial recognition if:
jika:
• mengeliminasi atau mengurangi secara • • such designation eliminates or
signifikan inkonsistensi pengukuran dan significantly reduces a measurement or
pengakuan yang dapat timbul; atau recognition inconsistency that would
otherwise arise; or
• liabilitas keuangan membentuk bagian • the financial liability forms part of a group
dari kelompok aset keuangan, liabilitas of financial assets or financial liabilities or
keuangan atau keduanya dikelola dan both which is managed and its
kinerjanya dievaluasi berdasarkan nilai performance is evaluated on a fair value
wajar, sesuai dengan manajemen risiko basis in accordance with a documented
atau strategi investasi yang risk management or investment strategy,
didokumentasikan dan informasi tentang and information about the grouping is
kelompok tersebut disediakan secara provided internally on that basis.
internal.
• Merupakan bagian kontrak yang • • It forms part of a contract containing one
mengandung satu atau lebih derivatif or more embedded derivatives, and
melekat, dan PSAK 239 atau PSAK 109 PSAK 239 or PSAK 109 permits the entire
mengizinkan seluruh kontrak gabungan combined contract (asset or liability) to be
(aset atau liabilitas) ditetapkan sebagai designated as at FVTPL.
FVTPL.
Pengukuran selanjutnya liabilitas keuangan Subsequent measurement of financial
pada FVTPL liabilities at FVTPL
Liabilitas keuangan pada FVTPL diukur pada Financial liabilities at FVTPL are measured at
nilai wajar, dengan keuntungan atau kerugian fair value, with any gains or losses arising on
yang timbul atas perubahan nilai wajar diakui changes in fair value recognized in profit or
dalam laporan laba rugi sepanjang hal loss to the extent that they are not part of a
tersebut tidak menjadi bagian dari hubungan designated hedging relationship (see hedge
lindung nilai yang ditentukan (lihat kebijakan accounting policy). The net gain or loss
akuntansi lindung nilai). Keuntungan atau recognized in profit or loss incorporates any
kerugian bersih yang diakui dalam laba rugi interest paid on the financial liability and is
menggabungkan setiap bunga yang included in the “other gains - net” line item in
dibayarkan atas liabilitas keuangan dan the consolidated statements of profit or loss.
termasuk dalam bagian “keuntungan lain-lain
- bersih” dalam laporan laba rugi
konsolidasian.
Namun, untuk liabilitas keuangan yang However, for financial liabilities that are
ditetapkan pada FVTPL, jumlah perubahan designated as at FVTPL, the amount of change
nilai wajar liabilitas keuangan yang dapat in the fair value of the financial liability that is
diatribusikan pada perubahan risiko kredit attributable to changes in the credit risk of
liabilitas diakui dalam penghasilan that liability is recognized in other
komprehensif lain, kecuali jika pengakuan comprehensive income, unless the recognition
dampak risiko kredit di penghasilan of the effects of changes in the liability’s credit
komprehensif lain akan menciptakan atau risk in other comprehensive income would
memperbesar inkonsistensi akuntansi dalam create or enlarge an accounting mismatch in
laba rugi. Sisa perubahan dari nilai wajar atas profit or loss. The remaining amount of change
liabilitas diakui dalam laba rugi. Perubahan in the fair value of liability is recognized in
nilai wajar yang dapat diatribusikan pada profit or loss. Changes in fair value
risiko kredit liabilitas keuangan yang diakui attributable to a financial liability’s credit risk
dalam penghasilan komprehensif lain tidak that are recognized in other comprehensive
akan direklasifikasi ke laba rugi; sebaliknya, income are not subsequently reclassified to
perubahan tersebut dipindahkan ke saldo laba profit or loss; instead, they are transferred to
pada saat penghentian pengakuan liabilitas retained earnings upon derecognition of the
keuangan. financial liability.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Liabilitas keuangan pada biaya perolehan Financial liabilities at amortized cost
diamortisasi
Liabilitas keuangan yang bukan merupakan Financial liabilities that are not 1) contingent
1) imbalan kontinjen dari pihak pengakuisisi consideration of an acquirer in a business
dalam kombinasi bisnis, 2) dimiliki untuk combination, 2) held-for-trading, or
diperdagangkan, atau 3) ditetapkan sebagai 3) designated as at FVTPL, are subsequently
FVTPL, selanjutnya diukur pada biaya measured at amortized cost using the effective
perolehan diamortisasi dengan menggunakan interest method.
metode suku bunga efektif.
Metode suku bunga efektif Effective interest method
Metode suku bunga efektif adalah metode The effective interest method is a method of
yang digunakan untuk menghitung biaya calculating the amortized cost of a financial
perolehan diamortisasi dari liabilitas liability and of allocating interest expense over
keuangan dan metode untuk mengalokasikan the relevant period. The effective interest rate
biaya bunga selama tahun yang relevan. Suku is the rate that exactly discounts estimated
bunga efektif adalah suku bunga yang secara future cash payments (including all fees and
tepat mendiskontokan estimasi pembayaran points paid or received that form an integral
kas masa depan (mencakup seluruh komisi part of the effective interest rate, transaction
dan bentuk lain yang dibayarkan dan diterima costs and other premiums or discounts)
yang merupakan bagian yang tak terpisahkan through the expected life of the financial
dari suku bunga efektif, biaya transaksi dan liability, or (where appropriate) a shorter
premium dan diskonto lainnya) selama period to the net carrying amount on initial
perkiraan umur liabilitas keuangan, atau (jika recognition.
lebih tepat) digunakan periode yang lebih
singkat untuk memperoleh nilai tercatat
bersih pada saat pengakuan awal.
Keuntungan dan kerugian kurs mata uang Foreign exchange gains and losses
asing
Untuk liabilitas keuangan dalam mata uang For financial liabilities that are denominated in
asing dan diukur pada biaya perolehan a foreign currency and are measured at
diamortisasi pada setiap tanggal pelaporan, amortized cost as at each reporting date, the
keuntungan atau kerugian kurs mata uang foreign exchange gains and losses are
asing ditentukan berdasarkan biaya perolehan determined based on the amortized cost of the
diamortisasi dari instrumen. Keuntungan atau instruments. These foreign exchange gains
kerugian kurs mata uang asing diakui dalam and losses are recognized in profit or loss for
laba rugi untuk liabilitas keuangan yang tidak financial liabilities that are not part of a
merupakan bagian dari hubungan lindung nilai designated hedging relationship. For those
ditetapkan. Untuk yang ditetapkan sebagai which are designated as a hedging instrument
instrumen lindung nilai untuk lindung nilai for a hedge of foreign currency risk, foreign
atas risiko mata uang asing, keuntungan dan exchange gains and losses are recognized in
kerugian selisih kurs diakui dalam penghasilan other comprehensive income and accumulated
komprehensif lain dan diakumulasikan dalam in a separate component of equity.
komponen ekuitas yang terpisah.
Nilai wajar liabilitas keuangan dalam mata The fair value of financial liabilities
uang asing ditentukan dalam mata uang asing denominated in a foreign currency is
tersebut dan dijabarkan pada kurs yang determined in that foreign currency and
berlaku pada akhir periode pelaporan. Untuk translated at the spot rate at the end of the
liabilitas keuangan yang diukur pada FVTPL, reporting period. For financial liabilities that
komponen nilai tukar mata uang asing are measured as at FVTPL, the foreign
merupakan bagian dari keuntungan atau exchange component forms part of the fair
kerugian nilai wajar dan diakui dalam laba rugi value gains or losses and is recognized in profit
untuk liabilitas keuangan yang tidak or loss for financial liabilities that are not part
merupakan bagian dari hubungan lindung nilai of a designated hedging relationship.
ditetapkan.
Penghentian pengakuan liabilitas keuangan Derecognition of financial liabilities
Grup menghentikan pengakuan liabilitas The Group derecognizes financial liabilities
keuangan, jika dan hanya jika, liabilitas Grup when, and only when, the Group’s obligations
telah dilepaskan, dibatalkan atau kadaluarsa. are discharged, cancelled or have expired. The
Selisih antara jumlah tercatat liabilitas difference between the carrying amount of the
keuangan yang dihentikan pengakuannya dan financial liability derecognized and the
imbalan yang dibayarkan dan utang diakui consideration paid and payable is recognized
dalam laba rugi. in profit or loss.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Ketika Grup bertukar dengan pemberi When the Group exchanges with the existing
pinjaman, satu instrumen utang menjadi lender one debt instrument into another one
instrumen lain dengan persyaratan yang with the substantially different terms, such
berbeda secara substansial, pertukaran exchange is accounted for as an
tersebut dicatat sebagai penghapusan extinguishment of the original financial liability
liabilitas keuangan orisinal dan pengakuan and the recognition of a new financial liability.
liabilitas keuangan baru. Demikian pula, Grup Similarly, the Group accounts for substantial
memperhitungkan modifikasi substansial dari modification of terms of an existing liability or
ketentuan liabilitas yang ada atau bagian dari part of it as an extinguishment of the original
liabilitas tersebut sebagai pelepasan liabilitas financial liability and the recognition of a new
keuangan orisinal dan pengakuan liabilitas liability. It is assumed that the terms are
baru. Diasumsikan bahwa persyaratannya substantially different if the discounted
berbeda secara substansial jika nilai kini arus present value of the cash flows under the new
kas yang didiskonto berdasarkan persyaratan terms, including any fees paid net of any fees
yang baru, termasuk setiap fee (imbalan) received and discounted using the original
yang dibayarkan setelah dikurangi setiap fee effective rate is at least 10% different from the
(imbalan) yang diterima dan didiskonto discounted present value of the remaining
menggunakan suku bunga efektif orisinal, cash flows of the original financial liability. If
berbeda sedikitnya 10% dari nilai kini sisa the modification is not substantial, the
arus kas yang didiskonto yang berasal dari difference between: (1) the carrying amount
liabilitas keuangan orisinal. Jika modifikasi of the liability before the modification; and (2)
tidak substansial, maka perbedaan antara: the present value of the cash flows after
(1) jumlah tercatat liabilitas sebelum modification is recognized in profit or loss as
modifikasi; dan (2) nilai kini dari arus kas the modification gain or loss within other gains
setelah modifikasi, diakui dalam laba rugi and losses.
sebagai keuntungan atau kerugian modifikasi
dalam keuntungan dan kerugian lainnya.
i. Kas dan Setara Kas i. Cash and Cash Equivalents
Untuk tujuan penyajian arus kas, kas dan For cash flow presentation purposes, cash and
setara kas terdiri dari kas, bank dan semua cash equivalents consist of cash on hand and
investasi yang jatuh tempo dalam waktu tiga in banks and all unrestricted investments with
bulan atau kurang dari tanggal perolehannya maturities of three months or less from the
dan yang tidak dijaminkan serta tidak dibatasi date of placement.
penggunaannya.
j. Investasi pada Entitas Asosiasi j. Investments in an Associate
Entitas asosiasi adalah suatu entitas yang An associate is an entity over which the Group
mana Grup mempunyai pengaruh yang has significant influence. Significant influence
signifikan. Pengaruh signifikan adalah kekuasaan is the power to participate in the financial and
untuk berpartisipasi dalam keputusan kebijakan operating policy decisions of the investee but
keuangan dan operasional investee tetapi is not control or joint control over those
tidak mengendalikan atau mengendalikan policies.
bersama atas kebijakan tersebut.
Penghasilan dan aset dan liabilitas dari entitas The results of operations and assets and
asosiasi dicatat dalam laporan keuangan liabilities of associate are incorporated in these
konsolidasian dengan menggunakan metode consolidated financial statements using the
ekuitas, kecuali ketika investasi equity method of accounting, except when the
diklasifikasikan sebagai dimiliki untuk dijual, investment is classified as held for sale, in
sesuai dengan PSAK 105. which case, it is accounted for in accordance
with PSAK 105.
Dengan metode ekuitas, investasi pada Under the equity method, an investment in an
entitas asosiasi diakui di laporan posisi associate is initially recognized in the
keuangan konsolidasian sebesar biaya consolidated statements of financial position
perolehan dan selanjutnya disesuaikan untuk at cost and adjusted thereafter to recognize
perubahan dalam bagian kepemilikan Grup the Group’s share of the profit or loss and
atas laba rugi dan penghasilan komprehensif other comprehensive income of the associate.
lain dari entitas asosiasi yang terjadi setelah When the Group’s share of losses of an
perolehan. Ketika bagian Grup atas kerugian associate exceeds the Group’s interest in that
entitas asosiasi melebihi kepentingan Grup associate (which includes any long-term
pada entitas asosiasi (yang mencakup semua interests that, in substance, form part of the
kepentingan jangka panjang, yang secara Group’s net investment in the associate), the
substansi, membentuk bagian dari investasi Group discontinues recognizing its share of
bersih Grup dalam entitas asosiasi), Grup further losses. Additional losses are
menghentikan pengakuan bagiannya atas recognized only to the extent that the Group
kerugian selanjutnya. Kerugian selanjutnya has incurred legal or constructive obligations
diakui hanya apabila Grup mempunyai or made payments on behalf of the associate.
kewajiban bersifat hukum atau konstruktif
atau melakukan pembayaran atas nama
entitas asosiasi.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Investasi pada entitas asosiasi dicatat dengan An investment in an associate is accounted for
menggunakan metode ekuitas sejak tanggal using the equity method from the date on
pada saat investee menjadi entitas asosiasi. which the investee becomes an associate. Any
Setiap kelebihan biaya perolehan investasi excess of the cost of acquisition over the
atas bagian Grup atas nilai wajar bersih dari Group’s share of the net fair value of
aset yang teridentifikasi dan liabilitas dari identifiable assets and liabilities of the
entitas asosiasi yang diakui pada tanggal associate recognized at the date of
akuisisi, diakui sebagai goodwill. Goodwill acquisition, is recognized as goodwill, which is
termasuk dalam jumlah tercatat investasi, included within the carrying amount of the
dan diuji penurunan nilainya sebagai bagian investment. Any excess of the Group’s share
dari investasi. Setiap kelebihan kepemilikan of the net fair value of the identifiable assets
Grup dari nilai wajar bersih aset yang and liabilities over the cost of acquisition, after
teridentifikasi dan liabilitas atas biaya reassessment, is recognized immediately in
perolehan investasi, sesudah pengujian profit or loss in the period in which the
kembali, segera diakui di dalam laba rugi pada investment is acquired.
tahun diperolehnya investasinya.
Persyaratan dalam PSAK 236, diterapkan The requirements of PSAK 236, are applied to
untuk menentukan apakah perlu untuk determine whether it is necessary to recognize
mengakui setiap penurunan nilai sehubungan any impairment loss with respect to the
dengan investasi pada entitas asosiasi. Bila Group’s investment in an associate. When
diperlukan, jumlah tercatat investasi necessary, the entire carrying amount of the
(termasuk goodwill) diuji penurunan nilai investment (including goodwill) is tested for
sesuai dengan PSAK 236, sebagai suatu aset impairment in accordance with PSAK 236, as
tunggal dengan membandingkan antara a single asset by comparing its recoverable
jumlah terpulihkan (mana yang lebih tinggi amount (higher of value in use and fair value
antara nilai pakai dan nilai wajar dikurangi less costs to sell) with its carrying amount.
biaya pelepasan) dengan jumlah tercatatnya. Any impairment loss recognized forms part of
Rugi penurunan nilai diakui langsung pada the carrying amount of the investment. Any
nilai tercatat investasi. Setiap pembalikan dari reversal of that impairment loss is recognized
penurunan nilai diakui sesuai dengan PSAK in accordance with PSAK 236 to the extent
236 sepanjang jumlah terpulihkan dari that the recoverable amount of the investment
investasi tersebut kemudian meningkat. subsequently increases.
Grup menghentikan penggunaan metode The Group discontinues the use of the equity
ekuitas sejak tanggal saat investasinya method from the date when the investment
berhenti menjadi investasi pada entitas ceases to be an associate or a joint venture,
asosiasi atau ventura bersama atau ketika or when the investment is classified as held for
investasi diklasifikasi sebagai dimiliki untuk sale. When the Group retains an interest in the
dijual. Ketika Grup mempertahankan former associate or joint venture and the
kepemilikan dalam entitas yang sebelumnya retained interest is a financial asset, the Group
merupakan entitas asosiasi atau ventura measures any retained investment at fair
bersama dan sisa investasi tersebut value at that date and the fair value is
merupakan aset keuangan, Grup mengukur regarded as its fair value on initial recognition
setiap sisa investasi pada nilai wajar pada in accordance with PSAK 109. The difference
tanggal tersebut dan nilai wajar tersebut between the carrying amount of the associate
dianggap sebagai nilai wajar pada saat at the date the equity method was
pengakuan awal sesuai dengan PSAK 109. discontinued, and the fair value of any
Selisih antara jumlah tercatat pada asosiasi retained interest and any proceeds from
pada tanggal metode ekuitas dihentikan, dan disposing of a part of interest in the associate
nilai wajar dari setiap bunga yang ditahan dan is included in the determination of the gain or
hasilkan dari pelepasan sebagian kepentingan loss on disposal of the associate. In addition,
dalam asosiasi termasuk dalam penentuan the Group accounts for all amounts previously
keuntungan atau kerugian pada pelepasan recognized in other comprehensive income in
asosiasi. Selanjutnya, Grup mencatat seluruh relation to that associate on the same basis as
jumlah yang sebelumnya telah diakui dalam would be required if that associate had directly
penghasilan komprehensif lain yang terkait disposed of the related assets or liabilities.
dengan entitas asosiasi tersebut dengan Therefore, if a gain or loss previously
menggunakan dasar perlakuan yang sama recognized in other comprehensive income by
dengan yang disyaratkan jika entitas asosiasi that associate would be reclassified to profit or
telah melepaskan secara langsung aset dan loss on the disposal of the related assets or
liabilitas yang terkait. Seluruh jumlah yang liabilities, the Group reclassifies the gain or
diakui dalam penghasilan komprehensif lain loss from equity to profit or loss (as a
yang terkait dengan entitas asosiasi reclassification adjustment) when the equity
direklasifikasi ke laba rugi (sebagai method is discontinued.
penyesuaian reklasifikasi) pada saat
penghentian metode ekuitas.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Ketika Grup menambah bagian kepemilikan Where the Group increases its interest in its
pada entitas asosiasi yang sudah dimiliki existing associate and it remains as an
sebelumnya dan entitas tersebut tetap associate, the consideration transferred of the
sebagai entitas asosiasi, imbalan yang additional interest is added to the existing
dialihkan atas penambahan kepemilikan carrying amount without considering the fair
tersebut ditambahkan ke nilai tercatat value of the associate’s identifiable assets and
sebelumnya tanpa mempertimbangkan nilai liabilities.
wajar bersih aset yang teridentifikasi dan
liabilitas atas entitas asosiasi tersebut.
Ketika Grup melakukan transaksi dengan When a Group entity transacts with an
entitas asosiasi, keuntungan dan kerugian associate, profits and losses resulting from the
yang timbul dari transaksi dengan entitas transactions with the associate are recognized
asosiasi diakui dalam laporan keuangan in the Group’s consolidated financial
konsolidasian Grup hanya sebesar statements only to the extent of its interest in
kepemilikan dalam entitas asosiasi yang tidak the associate that are not related to the
terkait dengan Grup. Group.
Grup menerapkan PSAK 109, termasuk The Group applies PSAK 109, including the
persyaratan penurunan nilai, untuk impairment requirements, to long-term
kepentingan jangka panjang dalam entitas interests in an associate or joint venture to
asosiasi atau ventura bersama ketika metode which the equity method is not applied and
ekuitas tidak diterapkan dan yang merupakan which form part of the net investment in the
bagian dari investasi neto pada investee. investee. Furthermore, in applying PSAK 109
Selanjutnya, dalam menerapkan PSAK 109 to long-term interests, the Group does not
untuk kepentingan jangka panjang, Grup take into account adjustments to their
tidak memperhitungkan penyesuaian nilai carrying amount required by PSAK 228 (i.e.
tercatat yang disyaratkan oleh PSAK 228 adjustments to the carrying amount of long-
(misalnya, penyesuaian nilai tercatat term interests arising from the allocation of
kepentingan jangka panjang yang timbul dari losses of the investee or assessment of
alokasi kerugian investee atau penilaian impairment in accordance with PSAK 228).
penurunan nilai berdasarkan PSAK 228).
k. Persediaan k. Inventories
Persediaan dinyatakan berdasarkan biaya Inventories are stated at cost or net realizable
perolehan atau nilai realisasi bersih, mana value, whichever is lower. Cost comprises
yang lebih rendah. Biaya terdiri atas bahan direct materials and, where applicable, direct
langsung dan, jika berlaku, biaya tenaga kerja labor costs and those overheads that have
langsung dan biaya overhead yang been incurred in bringing the inventories to
dikeluarkan untuk membawa persediaan ke their present location and condition. Cost is
lokasi dan kondisinya saat ini. Biaya perolehan determined using the weighted average
ditentukan dengan metode rata-rata method. Net realizable value represents the
tertimbang. Nilai realisasi bersih merupakan estimated selling price for inventories less all
estimasi harga jual dari persediaan dikurangi estimated costs of completion and costs
seluruh biaya penyelesaian dan estimasi biaya necessary to make the sale.
yang diperlukan untuk penjualan.
l. Aset Tetap – Pemilikan Langsung l. Property, Plant and Equipment – Direct
Acquisitions
Aset tetap yang dimiliki untuk digunakan Property, plant and equipment held for use in
dalam produksi atau penyediaan barang atau the production or supply of goods or services,
jasa atau untuk tujuan administratif dicatat or for administrative purposes, are stated at
berdasarkan biaya perolehan setelah cost, less accumulated depreciation and any
dikurangi akumulasi penyusutan dan accumulated impairment losses.
akumulasi kerugian penurunan nilai.
Penyusutan diakui dengan menggunakan Depreciation is recognized using the straight-
metode garis lurus setelah memperhitungkan line method after calculating the residual
nilai residu berdasarkan taksiran masa values based on the estimated useful lives of
manfaat ekonomis aset tetap sebagai berikut: the assets as follows:
Tahun/Years
Bangunan dan prasarana 3-40 Buildings and infrastructures
Mesin 4-37 Machineries
Kapal 9-27 Vessels
Kendaraan bermotor 4-10 Motor vehicles
Peralatan dan perlengkapan 4-8 Furniture and fixtures
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Masa manfaat ekonomis, nilai residu dan The estimated useful lives, residual values and
metode penyusutan direviu setiap akhir tahun depreciation method are reviewed at each year
dan pengaruh dari setiap perubahan estimasi end, with the effect of any changes in estimate
tersebut berlaku prospektif. accounted for on a prospective basis.
Tanah dinyatakan berdasarkan biaya Land is stated at cost and is not depreciated.
perolehan dan tidak disusutkan.
Biaya berkala untuk overhaul mesin yang Capitalized cost of major periodical overhauls
dikapitalisasi disusutkan dengan of machinery is depreciated using the straight
menggunakan garis lurus selama periode line method over the period to the next
sampai overhaul berikutnya. overhaul.
Beban pemeliharaan dan perbaikan The cost of maintenance and repairs is
dibebankan pada laba rugi pada saat charged to profit or loss as incurred. Other
terjadinya. Biaya-biaya lain yang terjadi costs incurred subsequently to add to, replace
selanjutnya yang timbul untuk menambah, part of, or service an item of property, plant
mengganti atau memperbaiki aset tetap and equipment, are recognized as asset if, and
dicatat sebagai biaya perolehan aset jika dan only if it is probable that future economic
hanya jika besar kemungkinan manfaat benefits associated with the item will flow to
ekonomis di masa depan berkenaan dengan the entity and the cost of the item can be
aset tersebut akan mengalir ke entitas dan measured reliably.
biaya perolehan aset dapat diukur secara
andal.
Aset tetap dihentikan pengakuannya pada An item of property, plant and equipment is
saat pelepasan atau ketika tidak ada manfaat derecognized upon disposal or when no future
ekonomik masa depan yang diharapkan economic benefits are expected to arise from
timbul dari penggunaan aset secara the continued use of the asset. Any gain or loss
berkelanjutan. Keuntungan atau kerugian arising on the disposal or retirement of an item
yang timbul dari pelepasan atau penghentian of property, plant and equipment is
pengakuan suatu aset tetap ditentukan determined as the difference between the
sebagai selisih antara hasil penjualan dan nilai sales proceeds and the carrying amount of the
tercatat aset dan diakui dalam laba rugi. asset and is recognized in profit or loss.
Aset yang telah disusutkan sepenuhnya yang Fully depreciated assets still in use are
masih digunakan tetap termasuk dalam retained in the consolidated financial
laporan keuangan konsolidasian. statements.
Properti dalam proses kontruksi (“aset dalam Properties in the course of construction
penyelesaian”) untuk tujuan produksi, (“construction in progress”) for production,
persediaan atau administrasi, atau tujuan supply or administrative purposes, or for
yang belum ditentukan, dicatat sebesar harga purposes not yet determined, are carried at
perolehan, dikurangi kerugian penurunan nilai cost, less any recognized impairment loss.
yang diakui. Biaya perolehan termasuk biaya Cost includes professional fees. Depreciation
profesional. Penyusutan aset ini, dengan of these assets, on the same basis as other
dasar yang sama seperti aset properti lainnya, property assets, commences when the assets
dimulai saat aset tersebut siap untuk are ready for their intended use.
digunakan sesuai dengan tujuannya.
m. Properti Investasi m. Investment Property
Properti investasi adalah tanah untuk Investment property is land held to earn
menghasilkan rental atau untuk kenaikan nilai rentals or for capital appreciation or both.
atau keduanya. Properti investasi diukur Investment property are measured at cost less
sebesar biaya perolehan setelah dikurangi accumulated depreciation and any
akumulasi penyusutan dan akumulasi accumulated impairment losses.
kerugian penurunan nilai.
Tanah dinyatakan berdasarkan biaya Land is stated at cost and is not depreciated.
perolehan dan tidak disusutkan.
Properti investasi dihentikan pengakuannya An investment property is derecognized upon
pada saat dilepaskan atau ketika properti disposal or when the investment property is
investasi tidak digunakan lagi secara permanently withdrawn from use and no
permanen dan tidak memiliki manfaat future economic benefits are expected from
ekonomi masa depan yang diharapkan dari the disposal. Any gain or loss arising on
pelepasannya. Keuntungan atau kerugian derecognition of the property (calculated as
yang timbul dari penghentian atau pelepasan the difference between the net disposal
properti investasi ditentukan dari selisih proceeds and the carrying amount of the
antara hasil neto pelepasan dan jumlah asset) is included in profit or loss in the period
tercatat aset dan diakui dalam laba rugi pada in which the property is derecognized.
periode terjadinya penghentian atau pelepasan.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
n. Sewa n. Leases
Grup sebagai penyewa The Group as lessee
Grup menilai apakah sebuah kontrak The Group assesses whether a contract is or
mengandung sewa, pada tanggal insepsi contains a lease, at the inception of the
kontrak. Grup mengakui aset hak-guna dan contract. The Group recognizes a right-of-use
liabilitas sewa terkait sehubungan dengan asset and a corresponding lease liability with
seluruh kesepakatan sewa di mana respect to all lease arrangements in which it is
Perusahaan merupakan penyewa, kecuali the lessee, except for short-term leases
untuk sewa jangka-pendek (yang didefinisikan (defined as leases with a lease term of
sebagai sewa yang memiliki masa sewa 12 months or less) and leases of low value
12 bulan atau kurang) dan sewa yang aset assets. For these leases, the Group recognizes
pendasarnya bernilai-rendah. Untuk sewa- the lease payments as an operating expense
sewa tersebut, Grup mengakui pembayaran on a straight-line basis over the term of the
sewa sebagai beban operasi secara garis lurus lease unless another systematic basis is more
selama masa sewa kecuali dasar sistematis representative of the time pattern in which
lainnya lebih merepresentasikan pola economic benefits from the leased assets are
konsumsi manfaat penyewa dari aset sewa. consumed.
Liabilitas sewa awalnya diukur pada nilai kini The lease liability is initially measured at the
pembayaran sewa masa depan yang belum present value of the lease payments that are
dibayarkan pada tanggal permulaan, yang not paid at the commencement date,
didiskontokan menggunakan suku bunga discounted by using the rate implicit in the
implisit dalam sewa. Jika suku bunga ini tidak lease. If this rate cannot be readily
dapat ditentukan, Grup menggunakan suku determined, the Group uses the incremental
bunga pinjaman inkremental khusus untuk borrowing rate specific to the lessee.
penyewa.
Pembayaran sewa yang diperhitungkan dalam Lease payments included in the measurement
pengukuran liabilitas sewa terdiri atas: of the lease liability comprise:
• pembayaran tetap (termasuk • fixed lease payments (including in-
pembayaran tetap secara-substansi), substance fixed payments), less any lease
dikurangai insentif sewa; incentives;
• pembayaran sewa variabel yang • variable lease payments that depend on
bergantung pada indeks atau suku bunga an index or rate, initially measured using
yang pada awalnya diukur dengan the index or rate at the commencement
menggunakan indeks atau suku bunga date;
pada tanggal permulaan;
• jumlah yang diperkirakan akan • the amount expected to be payable by the
dibayarkan oleh penyewa dalam jaminan lessee under residual value guarantees;
nilai residual;
• harga eksekusi opsi beli jika penyewa • the exercise price of purchase options, if
cukup pasti untuk mengeksekusi opsi the lessee is reasonably certain to
tersebut; dan exercise the options; and
• pembayaran penalti karena penghentian • payments of penalties for terminating the
sewa, jika masa sewa merefleksikan lease, if the lease term reflects the
penyewa mengeksekusi opsi untuk exercise of an option to terminate the
menghentikan sewa. lease.
Liabilitas sewa disajikan sebagai pos terpisah The lease liability is presented as a separate
dalam laporan posisi keuangan konsolidasian. line in the consolidated statement of financial
position.
Liabilitas sewa selanjutnya diukur dengan The lease liability is subsequently measured by
meningkatkan jumlah tercatat untuk increasing the carrying amount to reflect the
merefleksikan bunga atas liabilitas sewa interest on the lease liability (using the
(menggunakan metode suku bunga efektif) effective interest method) and by reducing the
dan dengan mengurangi jumlah tercatat carrying amount to reflect the lease payments
untuk merefleksikan sewa yang telah dibayar. made.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Grup mengukur kembali liabilitas sewa (dan The Group remeasures the lease liability (and
melakukan penyesuaian terkait terhadap aset makes a corresponding adjustment to the
hak-guna) jika: related right-of-use assets) whenever:
• terdapat perubahan dalam masa sewa • the lease term has changed or there is a
atau perubahan dalam penilaian atas change in the assessment of the exercise
eksekusi opsi pembelian, di mana of a purchase option, in which case the
liabilitas sewa diukur dengan lease liability is remeasured by
mendiskontokan pembayaran sewa discounting the revised lease payments
revisian menggunakan tingkat diskonto using a revised discount rate;
revisian;
• terdapat perubahan sewa masa depan • the lease payments change due to
sebagai akibat dari perubahan indeks changes in an index or rate or a change in
atau perubahan perkiraan pembayaran expected payment under a guaranteed
berdasarkan nilai residual jaminan di residual value, in which cases the lease
mana liabilitas sewa diukur kembali liability is remeasured by discounting the
dengan mendiskontokan pembayaran revised lease payments using the initial
sewa revisian menggunakan tingkat discount rate (unless the lease payments
diskonto awal (kecuali jika pembayaran change is due to a change in a floating
sewa berubah karena perubahan suku interest rate, in which case a revised
bunga mengambang, di mana tingkat discount rate is used); or
diskonto revisian digunakan); atau
• kontrak sewa dimodifikasi dan modifikasi • a lease contract is modified and the lease
sewa tidak dicatat sebagai sewa terpisah, modification is not accounted for as a
di mana liabilitas sewa diukur dengan separate lease, in which case the lease
mendiskontokan pembayaran sewa liability is remeasured by discounting the
revisian menggunakan tingkat diskonto revised lease payments using a revised
revisian. discount rate.
Aset hak-guna terdiri dari pengukuran awal The right-of-use assets comprise the initial
atas liabilitas sewa, pembayaran sewa yang measurements of the corresponding lease
dilakukan pada saat atau sebelum permulaan liability, lease payments made at or before the
sewa dan biaya langsung awal. Aset hak-guna commencement day and any initial direct
selanjutnya diukur sebesar biaya dikurangi costs. They are subsequently measured at cost
akumulasi penyusutan dan kerugian less accumulated depreciation and impairment
penurunan nilai. losses.
Jika Grup dibebankan kewajiban atas biaya Whenever the Group incurs an obligation for
membongkar dan memindahkan aset sewa, costs to dismantle and remove a leased asset,
merestorasi tempat di mana aset berada atau restore the site on which it is located or restore
merestorasi aset pendasar ke kondisi yang the underlying assets to the conditions
disyaratkan oleh syarat dan ketentuan sewa, required by the terms and conditions of the
provisi diakui dan diukur sesuai PSAK 237. lease, a provision is recognized and measured
Biaya tersebut diperhitungkan dalam aset under PSAK 237. The costs are included in the
hak-guna terkait, kecuali jika biaya tersebut related right-of-use asset, unless those costs
terjadi untuk memproduksi persediaan. are incurred to produce inventories.
Aset hak-guna disusutkan selama tahun yang Right-of-use assets are depreciated over the
lebih singkat antara masa sewa dan masa shorter period of lease term and useful life of
manfaat aset pendasar. Jika sewa the underlying assets. If a lease transfers
mengalihkan kepemilikan aset pendasar atau ownership of the underlying assets or the cost
jika biaya perolehan aset hak-guna of the right-of-use assets reflects that of the
merefleksikan Grup akan mengeksekusi opsi Group expects to exercise a purchase option,
beli, aset hak-guna disusutkan selama masa the related right-of-use asset is depreciated
manfaat aset pendasar. Penyusutan dimulai over the useful life of the underlying assets.
pada tanggal permulaan sewa. The depreciation starts at the commencement
date of the lease.
Aset hak-guna disajikan sebagai pos terpisah The right-of-use assets are presented as a
di laporan posisi keuangan konsolidasian. separate line in the consolidated statement of
financial position.
Grup menerapkan PSAK 236 untuk The Group applies PSAK 236 to determine
menentukan apakah aset hak-guna whether a right-of-use asset is impaired and
mengalami penurunan nilai dan mencatat accounts for any identified impairment loss as
kerugian penurunan nilai yang teridentifikasi described in the impairment of assets policy.
sebagaimana dijelaskan dalam kebijakan aset
penurunan nilai.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Sewa variabel yang tidak bergantung pada Variable rents that do not depend on an index
indeks atau suku bunga tidak diperhitungkan or rate are not included in the measurements
dalam pengukuran liabilitas sewa dan aset of the lease liability and the right-of-use asset.
hak-guna. Pembayaran terkait diakui sebagai The related payments are recognized as an
beban dalam tahun di mana peristiwa atau expense in the period in which the event or
kondisi yang memicu pembayaran tersebut condition that triggers those payments occur
terjadi dan dicatat dalam pos "Beban umum and are included in the line "General and
dan administrasi" dalam laporan laba rugi dan administrative expenses" in the consolidated
penghasilan komprehensif lain konsolidasian. statement of profit or loss and other
comprehensive income.
Grup sebagai pesewa The Group as lessor
Grup melakukan perjanjian sewa sebagai The Group enters into lease agreements as a
pesewa sehubungan dengan tangki dan lessor with respect to tanks and jetty.
dermaga.
Sewa di mana Grup sebagai pesewa Leases for which the Group is a lessor are
diklasifikasikan sebagai sewa pembiayaan classified as finance or operating leases.
atau sewa operasi. Ketika persyaratan sewa Whenever the terms of the lease transfer
secara substansial mengalihkan seluruh risiko substantially all the risks and rewards of
dan manfaat yang terkait dengan kepemilikan ownership to the lessee, the contract is
ke penyewa, kontrak tersebut diklasifikasikan classified as a finance lease. All other leases
sebagai sewa pembiayaan. Seluruh sewa are classified as operating leases.
lainnya diklasifikasikan sebagai sewa operasi.
Penghasilan sewa dari sewa operasi diakui Rental income from operating leases is
secara garis lurus selama masa sewa yang recognized on a straight-line basis over the
relevan. Biaya langsung awal yang terjadi terms of the relevant lease. Initial direct costs
dalam menegosiasikan dan mengatur sewa incurred in negotiating and arranging an
operasi ditambahkan ke jumlah tercatat aset operating lease are added to the carrying
sewa dan diakui secara garis lurus selama amount of the leased assets and recognized on
masa sewa. a straight-line basis over the lease term.
o. Penurunan Nilai Aset Non-Keuangan o. Impairment of Non-Financial Assets
Pada akhir setiap tahun pelaporan, Grup At the end of each reporting period, the Group
menelaah nilai tercatat aset non-keuangan reviews the carrying amount of non-financial
untuk menentukan apakah terdapat indikasi assets to determine whether there is any
bahwa aset tersebut telah mengalami indication that those assets have suffered an
penurunan nilai. Jika terdapat indikasi impairment loss. If any such indication exists,
tersebut, jumlah terpulihkan dari aset the recoverable amount of the asset is
diestimasi untuk menentukan tingkat estimated in order to determine the extent of
kerugian penurunan nilai (jika ada). Bila tidak the impairment loss (if any). Where it is not
memungkinkan untuk mengestimasi jumlah possible to estimate the recoverable amount
terpulihkan atas suatu aset individual, Grup of an individual asset, the Group estimates the
mengestimasi jumlah terpulihkan dari unit recoverable amount of the cash generating
penghasil kas atas aset. Ketika dasar alokasi unit to which the asset belongs. When a
yang wajar dan konsisten dapat diidentifikasi, reasonable and consistent basis of allocation
aset perusahaan juga dialokasikan ke masing- can be identified, corporate assets are also
masing kelompok unit penghasil kas, atau allocated to individual cash-generating units,
sebaliknya mereka dialokasikan ke kelompok or otherwise they are allocated to the smallest
terkecil dari kelompok unit penghasil kas di group of cash-generating units for which a
mana dasar alokasi yang wajar dan konsisten reasonable and consistent allocation basis can
dapat diidentifikasi. be identified.
Jumlah terpulihkan adalah nilai tertinggi Recoverable amount is the higher of fair value
antara nilai wajar dikurangi biaya pelepasan less cost to sell and value in use. In assessing
dan nilai pakai. Dalam menilai nilai pakainya, value in use, the estimated future cash flows
estimasi arus kas masa depan didiskontokan are discounted to their present value using a
ke nilai kini menggunakan tingkat diskonto pre-tax discount rate that reflects current
sebelum pajak yang menggambarkan market assessments of the time value of
penilaian pasar kini dari nilai waktu uang dan money and the risks specific to the asset for
risiko spesifik atas aset dengan estimasi arus which the estimates of future cash flows have
kas masa depan belum disesuaikan. not been adjusted.
Jika jumlah terpulihkan dari aset non- If the recoverable amount of the non-financial
keuangan (unit penghasil kas) lebih kecil dari asset (cash generating unit) is less than its
nilai tercatatnya, nilai tercatat aset (unit carrying amount, the carrying amount of the
penghasil kas) diturunkan menjadi sebesar asset (cash generating unit) is reduced to its
jumlah terpulihkan dan rugi penurunan nilai recoverable amount and an impairment loss is
segera diakui dalam laba rugi. recognized immediately in profit or loss.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Ketika penurunan nilai selanjutnya dibalik, When an impairment loss subsequently
jumlah tercatat aset (atau unit penghasil kas) reverses, the carrying amount of the asset (or
ditingkatkan ke estimasi yang direvisi dari a cash-generating unit) is increased to the
jumlah terpulihkannya, namun kenaikan revised estimate of its recoverable amount,
jumlah tercatat tidak boleh melebihi jumlah but so that the increased carrying amount
tercatat ketika kerugian penurunan nilai tidak does not exceed the carrying amount that
diakui untuk aset (atau unit penghasil kas) would have been determined had no
pada tahun-tahun sebelumnya. Pembalikan impairment loss been recognized for the asset
rugi penurunan nilai diakui segera dalam laba (or cash-generating unit) in prior years. A
rugi. reversal of an impairment loss is recognized
immediately in profit or loss.
Kebijakan akuntansi untuk penurunan nilai Accounting policy for impairment of financial
aset keuangan dijelaskan dalam Catatan 3h. assets is discussed in Note 3h.
p. Provisi p. Provisions
Provisi Provisions
Provisi diakui ketika Grup memiliki kewajiban Provisions are recognized when the Group has
kini (baik bersifat hukum maupun bersifat a present obligation (legal or constructive) as
konstruktif) sebagai akibat peristiwa masa a result of a past event, it is probable that the
lalu, kemungkinan besar Grup diharuskan Group will be required to settle the obligation,
menyelesaikan kewajiban dan estimasi yang and a reliable estimate can be made of the
andal mengenai jumlah kewajiban tersebut amount of the obligation.
dapat dibuat.
Jumlah yang diakui sebagai provisi adalah The amount recognized as a provision is the
hasil estimasi terbaik pengeluaran yang best estimate of the consideration required to
diperlukan untuk menyelesaikan kewajiban settle the present obligation at the end of the
kini pada akhir tahun pelaporan, dengan reporting period, taking into account the risks
mempertimbangkan risiko dan ketidakpastian and uncertainties surrounding the obligation.
yang meliputi kewajibannya. Apabila suatu Where a provision is measured using the cash
provisi diukur menggunakan arus kas yang flows estimated to settle the present
diperkirakan untuk menyelesaikan kewajiban obligation, its carrying amount is the present
kini, maka nilai tercatatnya adalah nilai kini value of those cash flows (when the effect of
dari arus kas (ketika pengaruh nilai waktu time value of money is material).
uang bersifat material).
Ketika beberapa atau seluruh manfaat When some or all of the economic benefits
ekonomi untuk penyelesaian provisi yang required to settle a provision are expected to
diharapkan dapat dipulihkan dari pihak ketiga, be recovered from a third party, a receivable
piutang diakui sebagai aset apabila terdapat is recognized as an asset if it is virtually certain
kepastian bahwa penggantian akan diterima that reimbursement will be received and the
dan jumlah piutang dapat diukur secara andal. amount of the receivable can be measured
reliably.
Pembongkaran Decommissioning
Liabilitas atas biaya pembongkaran diakui Liabilities for decommissioning costs are
ketika Grup memiliki kewajiban untuk recognised when the Group has an obligation
membongkar suatu fasilitas atau aset pabrik to remove a facility or an item of plant and to
serta memulihkan lokasi tempat aset tersebut restore the site on which it is located, and
berada, dan apabila estimasi yang andal atas when a reliable estimate of that liability can be
liabilitas tersebut dapat dilakukan. Kewajiban made. An obligation for decommissioning may
pembongkaran juga dapat timbul selama also crystallize during the period of operation
masa operasi suatu fasilitas atau aset pabrik, of a facility or item of plant through a change
antara lain akibat perubahan peraturan in legislation or through a decision to
perundang-undangan atau keputusan untuk terminate operations. The amount recognised
menghentikan operasi. Jumlah yang diakui is the present value of the estimated future
merupakan nilai kini dari estimasi expenditure determined in accordance with
pengeluaran di masa depan yang ditentukan local conditions and requirements. The
sesuai dengan kondisi dan persyaratan provision for the costs of decommissioning is
setempat. Provisi atas biaya pembongkaran estimated using existing technology, at future
tersebut ditentukan dengan menggunakan prices, depending on the expected timing of
teknologi yang tersedia saat ini, berdasarkan the activity, and discounted using a nominal
harga masa depan sesuai dengan waktu yang discount rate.
diharapkan dari aktivitas pembongkaran,
serta didiskontokan dengan menggunakan
tingkat diskonto nominal.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Provisi pembongkaran pada umumnya tidak Decommissioning provisions are generally not
diakui karena kewajiban terkait memiliki recognised as the associated obligations have
tanggal penyelesaian yang tidak dapat indeterminate settlement dates, typically
ditentukan, yang biasanya bergantung pada driven by the cessation of manufacturing.
penghentian kegiatan manufaktur. Management does not expect manufacturing
Manajemen tidak memperkirakan kegiatan to cease at refineries within a determinate
manufaktur di kilang akan dihentikan dalam period of time, as existing property, plant and
jangka waktu tertentu, karena aset tetap yang equipment is expected to be renewed or
ada diperkirakan akan diperbarui atau diganti. replaced. Management will continue to review
Manajemen akan terus meninjau fakta dan facts and circumstances, including where
keadaan, termasuk jika terdapat keputusan cessation of manufacturing decisions have
untuk menghentikan kegiatan manufaktur, been made, to assess if decommissioning
guna menilai apakah provisi pembongkaran provisions need to be recognised.
perlu diakui.
q. Pengakuan Pendapatan q. Revenue Recognition
Penjualan barang Sale of goods
Pendapatan Grup terutama dihasilkan dari The Group’s revenue is primarily generated
penjualan barang jadi kepada pelanggan. from the sale of finished products to
Penjualan tersebut sebagian besar terdiri dari customers. Those sales predominantly contain
satu elemen pengiriman dan pendapatan a single delivery element and revenue is
diakui pada satu titik waktu tertentu pada saat recognized at a single point in time when
pengendalian barang telah dialihkan kepada control has been transferred to the customers.
pelanggan. Penjualan ekspor dan lokal diakui Export and local sales are recognised when the
pada saat Grup memenuhi kewajiban Group satisfies a performance obligation by
pelaksanaannya dengan mengalihkan produk transferring the petrochemical and refinery
petrokimia dan kilang kepada pelanggan, products to customers, which generally via
yang umumnya melalui kapal, truk atau pipa. vessels, truck or pipeline. A transfer of goods
Pemindahan barang umumnya terjadi pada generally occurs at the same time when the
saat yang sama ketika kepemilikan produk title of petrochemical and energy products
petrokimia dan energi berpindah ke passes to customers.
pelanggan.
Pendapatan dari penjualan barang diukur Revenue from sale of goods is measured based
berdasarkan imbalan yang menjadi haknya on the consideration to which the Group
dalam kontrak dengan pelanggan dan tidak expects to be entitled in a contract with a
termasuk jumlah yang ditagih atas nama customer and excludes amounts collected on
pihak ketiga. Grup mengakui pendapatan behalf of third parties. The Group recognizes
ketika mengalihkan pengendalian barang atau revenue when it transfers control of a product
jasa kepada pelanggan, yaitu pada saat to a customer, upon delivery of goods.
pengiriman barang.
Pendapatan infrastruktur Infrastructure revenue
Segmen infrastruktur terdiri dari bisnis Grup Infrastructure segment consists of those
berupa penjualan daya listrik dan jasa business of the Group in sales of electricity,
kelistrikan lainnya, sewa tangki dan dermaga other electrical services, tanks and jetty lease
dan jasa sewa kapal. and time charter services.
Pendapatan listrik Electricity revenue
Pendapatan penjualan listrik diakui Revenue from sale of electricity is recognized
berdasarkan pemakaian energi listrik (kWh). based on electricity usage (kWh). Generally,
Umumnya, pelanggan dapat membeli token customers can buy their own token (prepaid)
mereka sendiri (prabayar) atau ditagih setiap or are billed monthly (postpaid). For postpaid
bulan (pascabayar). Untuk pelanggan customers, revenue from sales of electricity is
pascabayar, pendapatan dari penjualan listrik recognized monthly based on meter-reading
diakui setiap bulan berdasarkan hasil baca result of each customer. For prepaid customers,
meter atas pemakaian pelanggan. Untuk the Group recognizes the revenue based on
pelanggan prabayar, Grup mengakui their estimated usage during the period.
pendapatan berdasarkan estimasi jumlah
penggunaan token pelanggan pada periode
tertentu.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Pendapatan jasa kelistrikan lainnya Other electrical service revenue
Pendapatan jasa kelistrikan diakui ketika Electrical service revenue is recognized when
pekerjaan atas jasa seperti layanan operasi the work of services, such as operation and
dan pemeliharaan, layanan Teknik kelistrikan, maintenance services, electrical engineering
workshop, dan lainnya telah memenuhi services, workshops, and others, have
pekerjaan berdasarkan tahap penyelesaian completed the work based on the stage of
kontrak. completion of the contract.
Pendapatan sewa tangki dan dermaga Tanks and jetty lease revenue
Kebijakan akuntansi untuk pendapatan sewa Accounting policies for tanks and jetty lease
tangki dan dermaga diungkapkan dalam revenue are disclosed in Note 3n.
Catatan 3n.
Pendapatan jasa sewa kapal dan jasa Time charter service and freight revenue from
angkutan kapal vessel
Pendapatan dari jasa sewa kapal dan jasa Revenue on time charter service and freight
angkutan kapal diakui pada saat penyerahan are recognized when services are rendered to
jasa kepada pelanggan (suatu periode waktu). the customers (over time). If the vessel time
Jika pendapatan dari jasa sewa kapal dan jasa charter and freight revenue covers more than
angkutan mencakup lebih dari satu periode one accounting period, then revenue is
akuntansi maka pengakuan pendapatan diakui recognized proportionally over the period
secara proporsional sesuai dengan periode covered.
yang dicakup.
r. Imbalan Kerja r. Employee Benefits
Imbalan kerja jangka pendek Short-term employee benefits
Liabilitas diakui atas manfaat yang menjadi A liability is recognized for benefits accruing to
hak karyawan sehubungan dengan upah dan employees in respect of wages and salaries,
gaji, cuti tahunan dan cuti sakit dalam periode annual leave and sick leave in the period the
di mana jasa terkait diserahkan, sebesar related service is rendered at the undiscounted
jumlah yang tidak didiskontokan dari amount of the benefit expected to be paid in
pembayaran manfaat ekspektasian sebagai exchange for that service.
imbalan atas jasa tersebut.
Hak karyawan atas cuti tahunan diakui ketika Employee entitlements to annual leave are
karyawan mendapat hak. Provisi dibuat untuk recognized when they accrue to employees. A
liabilitas cuti tahunan akibat jasa yang provision is made for the estimated liability for
diserahkan oleh karyawan sampai tanggal annual leave as a result of services rendered
periode pelaporan. by employees up to the end of the reporting
period.
Imbalan pascakerja program pensiun iuran Defined contribution pension plan
pasti
Pembayaran kepada program manfaat Payments to defined contribution retirement
pensiun iuran pasti dibebankan sebagai benefit plans are charged as part of raw
bagian dari bahan baku yang digunakan dan materials used and production and
beban produksi dan manufaktur dan beban manufacturing expenses and general and
umum dan administrasi ketika karyawan telah administrative expenses when employees have
menyerahkan jasa yang memberikan hak rendered the services entitling them to the
kepada karyawan atas iuran. contributions.
Imbalan pascakerja program imbalan pasti Defined benefit plan
Grup membukukan imbalan pasca kerja The Group provides post-employment benefits
imbalan pasti untuk karyawan sesuai dengan as required under Labor Law No. 13/2003
Undang Undang Ketenagakerjaan No. 13/2003. (the “Labor Law”). For normal pension
Grup menghitung selisih antara imbalan yang scheme, the Group calculates and recognizes
diterima karyawan berdasarkan undang- the higher of the benefits under the Labor Law
undang yang berlaku dengan manfaat yang and those under such pension plan.
diterima dari program asuransi untuk pensiun
normal.
Perusahaan melakukan pendanaan untuk The Company made funding of this benefit
imbalan ini yang dikelola oleh sebuah through an investment fund being managed by
perusahaan asuransi. Pendanaan tersebut an insurance company. Such funding does not
tidak memenuhi syarat sebagai aset program. qualify as a plan asset.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Biaya penyediaan imbalan ditentukan dengan The cost of providing benefits is determined
menggunakan metode projected unit credit using the projected unit credit method, with
dengan penilaian aktuaria yang dilakukan actuarial valuations being carried out at the
pada setiap akhir periode pelaporan tahunan. end of each annual reporting period.
Pengukuran kembali, terdiri dari keuntungan Remeasurement, comprising actuarial gains
dan kerugian aktuarial, tercermin langsung and losses, is reflected immediately in the
dalam laporan posisi keuangan konsolidasian consolidated statements of financial position
yang dibebankan atau dikreditkan ke with a charge or credit recognized in other
penghasilan komprehensif lain periode comprehensive income in the period in which
terjadinya. Pengukuran kembali diakui dalam they occur. Remeasurement recognized in
penghasilan komprehensif lain tercermin other comprehensive income is reflected as a
sebagai pos terpisah pada penghasilan separate item under other comprehensive
komprehensif lain di ekuitas dan tidak income in equity and will not be reclassified to
direklasifikasi ke laba rugi. profit or loss.
Biaya jasa lalu diakui dalam laba rugi ketika Past service cost is recognized in profit or loss
terjadi amandemen program atau kurtailmen, when the plan amendment or curtailment
atau ketika Grup mengakui biaya occurs, or when the Group recognizes related
restrukturisasi terkait atau pesangon, jika restructuring costs or termination benefits, if
lebih dahulu. Bunga neto dihitung dengan earlier. Net interest is calculated by applying a
mengalikan tingkat diskonto dengan liabilitas discount rate to the net defined benefit liability
atau aset imbalan pasti neto. Biaya imbalan or asset. Defined benefit costs are in to three
pasti dibagi menjadi tiga kategori: categories:
• Biaya jasa (termasuk biaya jasa kini, • Service cost (including current service
biaya jasa lalu serta keuntungan dan cost, past service cost, as well as gains
kerugian kurtailmen dan penyelesaian). and losses on curtailments and
settlements).
• Beban atau pendapatan bunga neto. • Net interest expense or income.
• Pengukuran kembali. • Remeasurement.
Grup menyajikan dua komponen pertama dari The Group presents the first two components
biaya imbalan pasti di laba rugi. Keuntungan of defined benefit costs in profit or loss.
dan kerugian kurtailmen dicatat sebagai biaya Curtailment gains and losses are accounted for
jasa lalu. as past service costs.
Kewajiban imbalan pensiun yang diakui pada The retirement benefit obligation recognized in
laporan posisi keuangan konsolidasian the consolidated statement of financial
merupakan defisit atau surplus aktual dalam position represents the actual deficit or surplus
program imbalan pasti Grup. Surplus yang in the Group’s defined benefit plans. Any
dihasilkan dari perhitungan ini terbatas pada surplus resulting from this calculation is
nilai kini manfaat ekonomik yang tersedia limited to the present value of any economic
dalam bentuk pengembalian dana program benefits available in the form of refunds from
dan pengurangan iuran masa depan ke the plans or reductions in future contributions
program. to the plans.
Grup mengakui haknya dalam penggantian The Group recognizes its right to
berdasarkan polis asuransi sebagai aset reimbursement under the insurance policy as
terpisah, yang diukur sebesar nilai wajarnya. a separate assets, which is measured at fair
Dalam laporan laba rugi dan penghasilan value. In the consolidated statement of profit
komprehensif lain konsolidasian, beban or loss and other comprehensive income, the
terkait dengan program imbalan pasti dapat expense relating to a defined benefit plan is
disajikan secara neto setelah dikurangkan presented net of the amount recognized for a
dengan jumlah yang diakui dalam reimbursement.
penggantian.
Imbalan kerja jangka panjang lain Other long-term employee benefits
Liabilitas yang diakui sehubungan dengan Liabilities recognized in respect of other long-
imbalan kerja jangka panjang lain diukur pada term employee benefits are measured at the
nilai kini estimasi arus kas keluar masa depan present value of the estimated future cash
yang diharapkan akan dilakukan oleh Grup outflows expected to be made by the Group in
sehubungan dengan jasa yang diberikan oleh respect of services provided by employees up
karyawan hingga tanggal pelaporan. to the reporting date.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Pesangon Termination
Liabilitas untuk pesangon diakui mana yang A liability for a termination benefit is
terjadi lebih dulu ketika entitas tidak dapat recognized at the earlier of when the entity can
lagi menarik penawaran imbalan tersebut dan no longer withdraw the offer of the termination
ketika entitas mengakui biaya restrukturisasi benefit and when the entity recognizes any
terkait. related restructuring costs.
s. Pajak Penghasilan s. Income Tax
Beban pajak penghasilan merupakan jumlah Income tax expense represents the sum of the
pajak kini terutang dan pajak tangguhan. current tax payable and deferred tax.
Pajak kini Current tax
Pajak kini terutang berdasarkan laba kena The current tax payable is based on taxable
pajak untuk suatu tahun. Laba kena pajak profit for the year. Taxable profit differs from
berbeda dari laba sebelum pajak seperti yang net profit as reported in profit or loss because
dilaporkan di laba rugi karena tidak it excludes items of income or expense that
memperhitungkan penghasilan atau beban are taxable or deductible in other years and it
yang dikenakan pajak atau dikurangkan pada further excludes items that are never taxable
tahun berbeda dan tidak memperhitungkan or deductible. The Group’s liability for current
pos-pos yang tidak pernah dikenakan pajak tax is calculated using tax rates that have been
atau tidak dapat dikurangkan. Liabilitas Grup enacted or substantively enacted by the end of
untuk pajak kini dihitung berdasarkan tarif the reporting period.
pajak yang telah berlaku pada akhir tahun
pelaporan.
Provisi diakui untuk penentuan pajak yang A provision is recognized for those matters for
tidak pasti, tetapi kemungkinan besar akan which the tax determination is uncertain but it
mengakibatkan arus keluar dana kepada is considered probable that there will be a
otoritas pajak. Provisi diukur sebesar estimasi future outflow of funds to a tax authority.
terbaik atas jumlah ekspektasian yang The provisions are measured at the best
terhutang. estimate of the amount expected to become
payable.
Penilaian berdasarkan pada pertimbangan The assessment is based on the judgement of
professional pajak dalam Grup yang didukung tax professionals within the Group supported
dengan pengalaman lalu atas aktivitas by previous experience in respect of such
tersebut. activities.
Pajak tangguhan Deferred tax
Pajak tangguhan diakui atas perbedaan Deferred tax is recognized on temporary
temporer antara jumlah tercatat aset dan differences between the carrying amounts of
liabilitas dalam laporan keuangan assets and liabilities in the consolidated
konsolidasian dengan dasar pengenaan pajak financial statements and the corresponding
yang digunakan dalam perhitungan laba kena tax bases used in the computation of taxable
pajak. Liabilitas pajak tangguhan umumnya profit. Deferred tax liabilities are generally
diakui untuk seluruh perbedaan temporer recognized for all taxable temporary
kena pajak. Aset pajak tangguhan umumnya differences. Deferred tax assets are generally
diakui untuk seluruh perbedaan temporer recognized for all deductible temporary
yang dapat dikurangkan sepanjang differences to the extent that is probable that
kemungkinan besar bahwa laba kena pajak taxable profits will be available against which
akan tersedia sehingga perbedaan temporer those deductible temporary differences can be
dapat dimanfaatkan. Aset dan liabilitas pajak utilized. Such deferred tax assets and liabilities
tangguhan tidak diakui jika perbedaan are not recognized if the temporary differences
temporer timbul dari pengakuan awal (selain arises from the initial recognition (other than
dari kombinasi bisnis) dari aset dan liabilitas in a business combination) of assets and
suatu transaksi yang tidak mempengaruhi liabilities in a transaction that affects neither
laba kena pajak atau laba akuntansi. Selain the taxable profit nor the accounting profit. In
itu, liabilitas pajak tangguhan tidak diakui jika addition, deferred tax liabilities are not
perbedaan temporer timbul dari pengakuan recognized if the temporary differences arises
awal goodwill. from the initial recognition of goodwill.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are
dengan menggunakan tarif pajak yang measured at the tax rates that are expected to
diharapkan berlaku dalam periode ketika apply in the period in which the liability is
liabilitas diselesaikan atau aset dipulihkan settled or the asset realized, based on the tax
berdasarkan tarif pajak (dan peraturan pajak) rates (and tax laws) that have been enacted,
yang telah berlaku atau secara substantif or substantively enacted, by the end of the
telah berlaku pada akhir periode pelaporan. reporting period.
Pengukuran aset dan liabilitas pajak The measurement of deferred tax assets and
tangguhan mencerminkan konsekuensi pajak liabilities reflects the tax consequences that
yang sesuai dengan cara Grup would follow from the manner in which the
memperkirakan, pada akhir tahun pelaporan, Group expects, at the end of the reporting
untuk memulihkan atau menyelesaikan period, to recover or settle the carrying
jumlah tercatat aset dan liabilitasnya. amount of their assets and liabilities.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of deferred tax asset is
ulang pada akhir tahun pelaporan dan reviewed at the end of each reporting period
dikurangi jumlah tercatatnya jika and reduced to the extent that it is no longer
kemungkinan besar laba kena pajak tidak lagi probable that sufficient taxable profits will be
tersedia dalam jumlah yang memadai untuk available to allow all or part of the asset to be
mengkompensasikan sebagian atau seluruh recovered.
aset pajak tangguhan tersebut.
Pajak kini dan pajak tangguhan diakui sebagai Current and deferred tax are recognized as an
beban atau penghasilan dalam laba rugi tahun expense or income in profit or loss, except
berjalan, kecuali untuk pajak penghasilan when they relate to items that are recognized
yang timbul dari transaksi atau peristiwa yang outside of profit or loss (whether in other
diakui di luar laba rugi (baik dalam comprehensive income or directly in equity),
penghasilan komprehensif lain maupun secara in which case the tax is also recognized outside
langsung di ekuitas), dalam hal tersebut pajak of profit or loss, or where they arise from the
juga diakui di luar laba rugi, atau yang timbul initial accounting for a business combination.
dari akuntansi awal kombinasi bisnis. Dalam In the case of a business combination, the tax
hal kombinasi bisnis, pengaruh pajak effect is included in the accounting for the
termasuk dalam akuntansi kombinasi bisnis. business combination.
Aset dan liabilitas pajak tangguhan saling Deferred tax assets and liabilities are offset
hapus ketika entitas memiliki hak yang dapat when there is legally enforceable right to set
dipaksakan secara hukum untuk melakukan off current tax assets against current tax
saling hapus aset pajak kini terhadap liabilitas liabilities and when they relate to income taxes
pajak kini dan ketika aset pajak tangguhan levied by the same taxation authority on either
dan liabilitas pajak tangguhan terkait dengan the same taxable entity or different taxable
pajak penghasilan yang dikenakan oleh entities when there is an intention to settle its
otoritas perpajakan yang sama atas entitas current tax assets and current tax liabilities on
kena pajak yang sama atau entitas kena pajak a net basis, or to realize the assets and settle
yang berbeda yang memiliki intensi untuk the liabilities simultaneously, in each future
memulihkan aset dan liabilitas pajak kini period in which significant amounts of deferred
dengan dasar neto, atau merealisasikan aset tax liabilities or assets are expected to be
dan menyelesaikan liabilitas secara settled or recovered.
bersamaan, pada setiap periode masa depan
dimana jumlah signifikan atas aset atau
liabilitas pajak tangguhan diharapkan untuk
diselesaikan atau dipulihkan.
t. Laba (rugi) per Saham t. Earnings (loss) per Share
Laba (rugi) per saham dasar dihitung dengan Earnings (loss) per share is computed by
membagi laba atau rugi bersih yang dividing net earnings or loss attributable to the
diatribusikan kepada pemilik entitas induk owners of the Company by the weighted
dengan jumlah rata-rata tertimbang saham average number of shares outstanding during
yang beredar pada tahun atau periode yang the year or period.
bersangkutan.
u. Instrumen Derivatif u. Derivative Financial Instruments
Grup menggunakan berbagai variasi The Group enters into a variety of derivative
instrumen keuangan derivatif untuk financial instruments to manage its exposure
mengelola eksposur atas risiko suku bunga to interest rate and foreign exchange rate risk
dan risiko perubahan nilai tukar mata uang including foreign exchange forward contracts,
asing termasuk kontrak valuta berjangka, interest rate swap and cross currency swap.
interest rate swap dan cross currency swap.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Derivatif awalnya diakui pada nilai wajar pada Derivatives are initially recognized at fair value
tanggal kontrak dilakukan dan selanjutnya at the date the derivative contracts are
diukur kembali pada nilai wajarnya pada entered into and are subsequently remeasured
setiap akhir tahun pelaporan. Dampak to their fair values at the end of each reporting
keuntungan atau kerugian diakui segera di period. The resulting gain or loss is recognized
laba rugi kecuali jika derivatif ditetapkan dan in profit or loss immediately unless the
efektif sebagai instrumen lindung nilai di derivative is designated and effective as
mana saat pengakuan di laba rugi bergantung hedging instrument in which event the timing
pada sifat dari hubungan lindung nilai. of the recognition in profit or loss depends on
the nature of the hedge relationship.
Derivatif dengan nilai wajar positif diakui A derivative with a positive fair value is
sebagai aset keuangan sedangkan derivatif recognized as a financial asset whereas a
dengan nilai wajar negatif diakui sebagai derivative with a negative fair value is
liabilitas keuangan. Derivatif tidak saling recognized as a financial liability. Derivatives
hapus dalam laporan keuangan kecuali Grup are not offset in the financial statements
memiliki hak yang memiliki kekuatan hukum unless the Group has both a legally
dan intensi untuk saling hapus. enforceable right and intention to offset.
Suatu derivatif disajikan sebagai aset tidak A derivative is presented as a non-current
lancar atau liabilitas jangka panjang jika sisa asset or a non-current liability if the remaining
jatuh tempo dari instrumen lebih dari maturity of the instrument is more than 12
12 bulan dan tidak diharapkan akan direalisasi months and is not expected to be realized or
atau diselesaikan dalam jangka waktu settled within 12 months. Other derivatives
12 bulan. Derivatif lainnya disajikan sebagai are presented as current assets or current
aset lancar atau liabilitas jangka pendek. liabilities.
v. Akuntansi Lindung Nilai v. Hedge Accounting
Grup menggunakan instrumen keuangan The Group enters into derivative financial
derivatif – cross currency swap dan interest instruments – cross currency swap and
rate swap untuk mengelola eksposur atas interest rate swap to manage its exposure to
risiko suku bunga dan fluktuasi nilai tukar. interest rate and foreign exchange
fluctuations.
Pada insepsi hubungan lindung nilai, Grup At the inception of the hedge relationship, the
mendokumentasi hubungan antara instrumen Group documents the relationship between
lindung nilai dan item yang dilindung nilai, the hedging instrument and the hedged item,
bersama dengan tujuan manajemen risiko along with its risk management objectives and
dan strategi pelaksanaan lindung nilai. its strategy for undertaking various hedge
Selanjutnya, pada saat dimulainya lindung transactions. Furthermore, at the inception of
nilai dan secara berkelanjutan, Grup the hedge and on an ongoing basis, the Group
mendokumentasikan apakah instrumen documents whether the hedging instrument is
lindung nilai sangat efektif dalam rangka highly effective in offsetting changes in fair
saling hapus perubahan dalam nilai wajar atau values or cash flows of the hedged item
perubahan arus kas dari item yang dilindung attributable to the hedged risk.
nilai yang dapat diatribusikan pada risiko
lindung nilai.
Lindung Nilai atas Arus Kas Cash Flow Hedges
Bagian efektif dari perubahan nilai wajar The effective portion of changes in the fair
derivatif yang ditujukan dan memenuhi value of derivatives that were designated and
kualifikasi sebagai lindung nilai arus kas diakui qualified as cash flow hedges was recognized
sebagai penghasilan komprehensif lain dan in other comprehensive income and
terakumulasi pada cadangan lindung nilai arus accumulated under the heading of cash flow
kas. Keuntungan atau kerugian yang terkait hedging reserve. The gain or loss relating to
dengan bagian yang tidak efektif langsung the ineffective portion was recognized
diakui dalam laba rugi, dan termasuk dalam immediately in profit or loss, and is included in
”keuntungan (kerugian) atas instrumen the “Gain (loss) on derivative financial
keuangan derivatif”. instruments” line item.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Jumlah yang sebelumnya diakui sebagai Amounts previously recognized in other
penghasilan komprehensif lain dan comprehensive income and accumulated in
terakumulasi dalam ekuitas direklasifikasi ke equity were reclassified to profit or loss in the
laba rugi pada periode ketika item yang periods when the hedged item was recognized
dilindung nilai diakui dalam laba rugi, di pos in profit or loss, in the same line of the
yang sama dari laporan laba rugi dan consolidated statement of profit or loss and
penghasilan komprehensif lain konsolidasian other comprehensive income as the
dengan item yang dilindung nilai. Namun, recognized hedged item. However, when the
ketika suatu lindung nilai atas prakiraan hedged forecast transaction resulted in the
transaksi yang kemudian menimbulkan recognition of a non-financial asset or a non-
pengakuan aset non-keuangan atau liabilitas financial liability, the gains and losses
non-keuangan, keuntungan dan kerugian previously recognized in other comprehensive
yang sebelumnya diakui sebagai penghasilan income and accumulated in equity were
komprehensif lain dan terakumulasi di ekuitas transferred from equity and included in the
dipindahkan dari ekuitas dan termasuk dalam initial measurement of the cost of the non-
pengukuran awal biaya dari aset non- financial asset or non-financial liability.
keuangan atau liabilitas non-keuangan.
Akuntansi lindung nilai dihentikan pada saat Hedge accounting was discontinued when the
Grup membatalkan hubungan lindung nilai, Group revoked the hedging relationship, when
ketika instrumen lindung nilai kadaluwarsa the hedging instrument expired or was sold,
atau dijual, dihentikan atau digunakan, atau terminated, or exercised, or it no longer
ketika tidak lagi memenuhi persyaratan qualified for hedge accounting. Any gain or
akuntansi lindung nilai. Keuntungan dan loss recognized in other comprehensive
kerugian diakui dalam penghasilan income and accumulated in equity at that time
komprehensif lain dan terakumulasi di ekuitas remained in equity and was recognized when
saat itu tetap berada di bagian ekuitas dan the forecast transaction was ultimately
akan diakui pada saat prakiraan transaksi recognized in profit or loss. When a forecast
yang pada akhirnya diakui dalam laba rugi. transaction was no longer expected to occur,
Ketika prakiraan transaksi tidak lagi the gain or loss accumulated in equity was
diharapkan akan terjadi, akumulasi recognized immediately in profit or loss.
keuntungan atau kerugian dalam ekuitas
langsung diakui dalam laba rugi.
w. Informasi Segmen w. Segment Information
Segmen operasi diidentifikasi berdasarkan Operating segments are identified on the basis
laporan internal mengenai komponen dari of internal reports about components of the
Grup yang secara regular direviu oleh Group that are regularly reviewed by the chief
pengambil keputusan operasional dalam operating decision maker in order to allocate
rangka mengalokasikan sumber daya dan resources to the segments and to assess their
menilai kinerja segmen operasi. performances.
Segmen operasi adalah suatu komponen dari An operating segment is a component of an
entitas: entity:
a. yang terlibat dalam aktivitas bisnis yang a. that engages in business activities from
mana memperoleh pendapatan dan which it may earn revenues and incurred
menimbulkan beban (termasuk expenses (including revenues and
pendapatan dan beban terkait dengan expenses relating to the transactions with
transaksi dengan komponen lain dari other components of the same entity);
entitas yang sama);
b. yang hasil operasinya dikaji ulang secara b. whose operating results are reviewed
regular oleh pengambil keputusan regularly by the entity’s chief operating
operasional untuk membuat keputusan decision maker to make decision about
tentang sumber daya yang dialokasikan resources to be allocated to the segments
pada segmen tersebut dan menilai and assess its performance; and
kinerjanya; dan
c. dimana tersedia informasi keuangan yang c. for which discrete financial information is
dapat dipisahkan. available.
Informasi yang digunakan oleh pengambil Information reported to the chief operating
keputusan operasional dalam rangka alokasi decision maker for the purpose of resource
sumber daya dan penilaian kinerja mereka allocation and assessment of performance is
terfokus pada kategori dari setiap produk. more specifically focused on the category of
each product.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
x. Pajak Karbon x. Carbon Taxes
Provisi atas pajak karbon diakui ketika A provision for carbon taxes is recognized
ambang batas minimum emisi gas rumah when the minimum greenhouse gases (“GHG”)
kaca (”GRK”) sebagaimana ditetapkan dalam emission threshold as set out in the relevant
peraturan perundang-undangan yang berlaku legislation is reached. Subsequent to reaching
telah tercapai. Setelah ambang batas minimum legislated GHG emission threshold,
minimum emisi GRK yang ditetapkan dalam provision for carbon taxes is recognized as and
peraturan perundang-undangan tersebut when greenhouse gases are emitted.
tercapai, provisi atas pajak karbon
selanjutnya diakui seiring dengan terjadinya
emisi gas rumah kaca.
y. Uang muka pemasok y. Advance supply fee
Uang muka pemasok merupakan pembayaran Advance supply fee represents payments
yang diterima di muka dari pemasok made in advance by suppliers in connection
sehubungan dengan perjanjian pasokan with supply arrangements for goods or
barang atau jasa. Biaya uang muka pasokan services. The advance supply fee is
selanjutnya diakui sebagai pengurang harga subsequently recognized as a purchase price
pembelian pada saat barang atau jasa terkait reduction when the related goods or services
diterima oleh sesuai dengan ketentuan dalam are received in accordance with the terms of
perjanjian pasokan yang mendasarinya. the underlying supply agreement.
4. PERTIMBANGAN KRITIS AKUNTANSI DAN 4. CRITICAL ACCOUNTING JUDGMENTS AND
SUMBER UTAMA KETIDAKPASTIAN KEY SOURCES OF ESTIMATION
ESTIMASI UNCERTAINTY
Dalam penerapan kebijakan akuntansi Grup, In the application of the Group’s accounting
yang dijelaskan dalam Catatan 3, direksi policies, which are described in Note 3, the
diwajibkan untuk membuat pertimbangan, directors are required to make judgments,
estimasi dan asumsi tentang jumlah tercatat aset estimates and assumptions about the carrying
dan liabilitas yang tidak tersedia dari sumber lain. amounts of assets and liabilities that are not
Estimasi dan asumsi terkait didasarkan pada readily apparent from other sources. The
pengalaman historis dan faktor-faktor lain yang estimates and associated assumptions are based
dianggap relevan. Hasil aktualnya mungkin on historical experience and other factors that are
berbeda dari estimasi tersebut. considered to be relevant. Actual results may
differ from these estimates.
Estimasi dan asumsi yang mendasari ditelaah The estimates and underlying assumptions are
secara berkelanjutan. Revisi estimasi akuntansi reviewed on an ongoing basis. Revisions to
diakui dalam periode dimana estimasi tersebut accounting estimates are recognized in the period
direvisi jika revisi hanya mempengaruhi periode which the estimate is revised if the revision affects
tersebut, atau pada periode revisi dan periode only that period, or in the period of the revision
masa depan jika revisi mempengaruhi periode and future periods if the revision affects both
saat ini dan masa depan. current and future periods.
Pertimbangan Kritis dalam Penerapan Critical Judgments in Applying Accounting
Kebijakan Akuntansi Policies
Manajemen berpendapat bahwa setiap Management is of the opinion that any instances
penerapan pertimbangan tidak diharapkan of application of judgements are not expected to
memiliki pengaruh signifikan terhadap jumlah have a significant effect on the amounts
yang diakui dalam laporan keuangan. recognized in the financial statements.
Sumber Utama Ketidakpastian Estimasi Key Sources of Estimation Uncertainty
Asumsi utama mengenai masa depan dan sumber The key assumptions concerning future and other
utama ketidakpastian estimasi lainnya pada akhir key sources of estimation uncertainty at the end
tahun pelaporan, yang memiliki risiko signifikan of the reporting period, that may have a
yang mengakibatkan penyesuaian material significant risk of causing a material adjustment
terhadap jumlah tercatat aset dan liabilitas dalam to the carrying amounts of assets and liabilities
tahun pelaporan berikutnya dijelaskan di bawah within the next financial period are discussed
ini: below:
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Penyisihan penurunan nilai persediaan Allowance for decline in value of inventories
Seiring dengan kondisi pasar yang tidak stabil dan As the market conditions continue to be volatile
penuh tantangan, meskipun persediaan memiliki and challenging, although the inventories are
perputaran yang cepat, terdapat resiko bahwa considered to have high turnover, there is a risk
nilai realisasi bersih atas persediaan Grup that the net realizable value of the Group’s
kemungkinan dicatat di bawah nilai tercatat. inventories may be below cost. In determining the
Dalam menentukan nilai realisasi bersih barang net realizable value of the finished goods,
jadi, manajemen membuat estimasi harga jual management makes estimates of the selling
berdasarkan harga jual masa lalu dan harga prices based on the historical selling prices and
bahan baku terkini, dan mempertimbangkan current raw material prices, and taking into
fluktuasi harga atau biaya setelah akhir tahun. account the fluctuations of price or cost after the
Walaupun diyakini bahwa estimasi harga jual end of the period. While it is believed that the
yang digunakan dalam mengestimasi penyisihan estimated selling prices of the inventories used in
penurunan nilai persediaan telah sesuai dan the estimation of the allowance for decline in
wajar, namun perubahan signifikan atas asumsi value of inventories are appropriate and
ini dapat berdampak material terhadap reasonable, significant changes in these
penyisihan penurunan nilai persediaan, yang assumptions may materially affect the
akan mempengaruhi operasi Grup. assessment of the allowance for decline in value
of inventories, which will impact the result of the
Group’s operations.
Nilai tercatat persediaan diungkapkan dalam The carrying amount of inventories is disclosed in
Catatan 8. Note 8.
Taksiran Masa Manfaat Ekonomis Aset Tetap Estimated Useful Lives of Property, Plant and
Equipment
Masa manfaat setiap aset tetap Grup ditentukan The useful life of each item of the Group’s
berdasarkan periode kegunaan yang diharapkan property, plant and equipment are estimated
dari aset tersebut. Estimasi ini ditentukan based on the period over which the asset is
berdasarkan pengalaman atas aset sejenis. Masa expected to be available for use. Such estimation
manfaat setiap aset direviu secara periodik dan is based on experience with similar assets. The
disesuaikan apabila prakiraan berbeda dengan estimated useful life of each asset is reviewed
estimasi sebelumnya karena keausan, keusangan periodically and updated if expectations differ
teknis dan komersial, hukum atau keterbatasan from previous estimates due to physical wear and
lainnya atas pemakaian aset. Namun terdapat tear, technical or commercial obsolescence and
kemungkinan bahwa hasil operasi di masa legal or other limits on the use of the asset. It is
mendatang dapat dipengaruhi secara signifikan possible, however, that future results of
oleh perubahan atas jumlah serta periode operations could be materially affected by
pencatatan biaya yang diakibatkan karena changes in the amounts and timing of recorded
perubahan faktor yang disebutkan di atas. expenses brought about by changes in the factors
mentioned above.
Perubahan masa manfaat aset tetap dapat A change in the estimated useful life of any item
mempengaruhi jumlah beban penyusutan yang of property, plant and equipment would affect the
diakui dan nilai tercatat aset tersebut. recorded depreciation expense and decrease in
the carrying amounts of these assets.
Nilai tercatat aset tetap diungkapkan dalam The carrying amounts of property, plant and
Catatan 14. equipment is disclosed in Note 14.
Akuisisi atas ACE dan APS Acquisition of ACE and APS
Proses awal akuisisi entitas anak melibatkan The initial process on the acquisition of subsidiary
pengidentifikasian dan penentuan nilai wajar involves identifying and determining the fair
yang akan dialokasikan ke aset dan liabilitas yang values to be assigned to the identifiable assets
dapat diidentifikasi dari entitas yang diakuisisi. and liabilities of the acquired entities. The fair
Nilai wajar atas aset yang diperoleh dan liabilitas value of the assets acquired and liabilities
yang diambil alih ditentukan oleh tenaga ahli assumed are determined by external valuation
valuasi eksternal. Setiap perubahan dalam experts. Any changes in the assumptions used
asumsi yang digunakan dan estimasi yang dibuat and estimates made in determining the fair values
dalam menentukan nilai wajar akan berdampak will impact the carrying amount of these assets
pada nilai tercatat aset dan liabilitas tersebut. and liabilities.
Alokasi nilai wajar atas harga pembelian The fair value allocation of the purchase price is
diungkapkan pada Catatan 40. disclosed in Note 40.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Kas 137 133 Cash on hand
Bank - Pihak ketiga Cash in banks - Third parties
Rupiah Rupiah
PT Bank DBS Indonesia 147.374 15.126 PT Bank DBS Indonesia
PT Bank Mandiri (Persero) Tbk 131.287 77.439 PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk 35.411 33.191 PT Bank Central Asia Tbk
PT Bank Danamon Indonesia Tbk 27.295 939 PT Bank Danamon Indonesia Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 15.029 3.899 PT Bank Rakyat Indonesia (Persero) Tbk
Lainnya 45.062 31.942 Others
Dolar Amerika Serikat U.S. Dollar
PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk,
cabang Singapura 369.566 - Singapore branch
PT Bank Mandiri (Persero) Tbk, PT Bank Mandiri (Persero) Tbk,
cabang Singapura 121.344 - Singapore branch
PT Bank DBS Indonesia 117.246 92.437 PT Bank DBS Indonesia
Mizuho Bank Pte. Ltd. 101.325 - Mizuho Bank Pte. Ltd.
PT Bank Central Asia Tbk 77.091 70.086 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 64.220 67.252 PT Bank Mandiri (Persero) Tbk
DBS Bank Ltd, Singapura 59.427 47.095 DBS Bank Ltd, Singapore
Oversea-Chinese Banking Corporation Limited 45.157 10.330 Oversea-Chinese Banking Corporation Limited
PT Bank Danamon Indonesia Tbk 34.674 2.403 PT Bank Danamon Indonesia Tbk
PT Bank OCBC NISP Tbk 8.761 41.700 PT Bank OCBC NISP Tbk
Lainnya 70.802 59.531 Others
Dolar Singapura Singapore Dollar
Oversea-Chinese Banking Corporation Limited 17.714 - Oversea-Chinese Banking Corporation Limited
Lainnya 2.617 457 Others
Mata uang lainnya 7.048 5.925 Other currencies
Subjumlah 1.498.450 559.752 Subtotal
Deposito berjangka - Pihak ketiga Time deposits - Third parties
Jatuh tempo kurang dari tiga bulan Maturities less than three months
Rupiah Rupiah
PT Bank Rakyat Indonesia (Persero) Tbk 46.000 43.311 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Danamon Indonesia Tbk 29.794 41.938 PT Bank Danamon Indonesia Tbk
PT Bank Woori Saudara Indonesia 1906 Tbk 26.914 9.284 PT Bank Woori Saudara Indonesia 1906 Tbk
PT Bank Negara Indonesia Tbk 23.835 49.499 PT Bank Negara Indonesia Tbk
PT Bank DBS Indonesia 5.959 18.562 PT Bank DBS Indonesia
PT Bank Permata Tbk - 44.686 PT Bank Permata Tbk
PT Bank Syariah Indonesia Tbk - 15.681 PT Bank Syariah Indonesia Tbk
Lainnya 5.958 619 Others
Dolar Amerika Serikat U.S. Dollar
DBS Bank Ltd, Singapura 405.000 222.000 DBS Bank Ltd, Singapore
Oversea-Chinese Banking Corporation Limited 126.000 150.000 Oversea-Chinese Banking Corporation Limited
PT Bank Mandiri (Persero) Tbk, PT Bank Mandiri (Persero) Tbk,
cabang Singapura 50.000 - Singapore branch
Bangkok Bank Public Company Limited, Bangkok Bank Public Company Limited,
cabang Singapura 50.000 - Singapore branch
PT Bank Rakyat Indonesia (Persero) Tbk 26.000 40.000 PT Bank Rakyat Indonesia (Persero) Tbk
United Overseas Bank Limited - 85.000 United Overseas Bank Limited
National Bank of Kuwait - 20.000 National Bank of Kuwait
PT Bank Permata Tbk - 20.000 PT Bank Permata Tbk
Lainnya 40.652 36.451 Others
Dolar Singapura Singapore Dollar
Mizuho Bank Pte. Ltd., cabang Singapura 179.106 - Mizuho Bank Pte. Ltd., Singapore branch
Bangkok Bank Public Company Limited, Bangkok Bank Public Company Limited,
cabang Singapura 116.791 - Singapore branch
First Abu Dhabi Bank PJSC 75.432 - First Abu Dhabi Bank PJSC
PT Bank Mandiri (Persero) Tbk, PT Bank Mandiri (Persero) Tbk,
cabang Singapura 23.255 - Singapore branch
Lainnya 10.513 10.170 Others
Subjumlah 1.241.209 807.201 Subtotal
Kas dan setara kas dalam laporan Cash and cash equivalents included in
arus kas konsolidasian 2.739.796 1.367.086 consolidated statements of cash flows
Tingkat bunga deposito berjangka per tahun Annual interest rates on time deposits
Jatuh tempo kurang dari tiga bulan Maturities less than three months
Rupiah 3,50% - 8,20% 5,75% - 7,00% Rupiah
Dolar Amerika Serikat 3,37% - 5,00% 4,22% - 5,60% U.S. Dollar
Dolar Singapura 0,75% - 1,70% 2,60% Singapore Dollar
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
6. PIUTANG USAHA 6. TRADE ACCOUNTS RECEIVABLE
31 Desember/ 31 Desember/
Decem ber 31, Decem ber 31,
2025 2024
a. Berdasarkan Pelanggan a. By Debtor
Pihak Berelasi (Catatan 42) Related Parties (Note 42)
PT Synthetic Rubber Indonesia 32.128 46.119 PT Synthetic Rubber Indonesia
PT Nusantara Polymer Solutions 4.798 3.168 PT Nusantara Polymer Solutions
PT Tirta Surya Raya 2.349 4.388 PT Tirta Surya Raya
PT Krakatau Tirta Industri 167 - PT Krakatau Tirta Industri
PTT International Trading Pte. Ltd. 44 - PTT International Trading Pte. Ltd.
PT Krakatau Posco Energy 7 - PT Krakatau Posco Energy
Jumlah 39.493 53.675 Total
Pihak Ketiga Third Parties
Pelanggan luar negeri 512.975 33.610 Foreign customers
Pelanggan dalam negeri 102.325 122.278 Local customers
Jumlah 615.300 155.888 Total
Cadangan kerugian kredit (595) (795) Allowance for credit losses
Bersih 614.705 155.093 Net
Jumlah Piutang Usaha - Bersih 654.198 208.768 Trade Accounts Receivable - Net
b. Berdasarkan Mata Uang b. By Currency
Dolar Amerika Serikat 477.578 33.610 U.S. Dollar
Rupiah 141.774 175.953 Rupiah
Dolar Singapura 27.026 - Singapore Dollar
Lain-lain 8.415 - Others
Jumlah 654.793 209.563 Total
Cadangan kerugian kredit (595) (795) Allowance for credit losses
Jumlah Piutang Usaha - Bersih 654.198 208.768 Trade Accounts Receivable - Net
Pada tanggal 1 Januari 2024, piutang usaha dari As at January 1, 2024, trade accounts receivable
kontrak dengan pelanggan sebesar US$ 153.776 from contracts with customers amounted to
ribu (setelah dikurangi cadangan kerugian kredit US$ 153,776 thousand (net of loss allowance for
sebesar US$ 1.382 ribu). credit losses of US$ 1,382 thousand).
Jangka waktu rata-rata kredit penjualan barang The average credit period on sale of goods is
berkisar antara 7 hingga 60 hari. Penjualan between 7 to 60 days. Export sales are usually
ekspor biasanya dilakukan dengan menggunakan supported by Letter of Credit. No interest is
fasilitas Letter of Credit. Tidak ada bunga yang charged for receivables not yet due.
dibebankan untuk piutang yang belum jatuh
tempo.
Dari saldo piutang usaha pada akhir tahun, Of the trade accounts receivable balance at
rincian piutang usaha yang melebihi 5% dari the end of the year, trade accounts receivable
jumlah saldo piutang usaha adalah sebagai which exceeds 5% of the total balance of trade
berikut: accounts receivable are as follows:
2025 2024
Glencore Singapore Pte. Ltd. 267.198 - Glencore Singapore Pte. Ltd.
Shell Eastern Trading Pte. Ltd. 36.728 - Shell Eastern Trading Pte. Ltd.
PT Synthetic Rubber Indonesia 32.127 46.119 PT Synthetic Rubber Indonesia
Aramco Trading Singapore Pte. Ltd. 30.884 - Aramco Trading Singapore Pte. Ltd.
Sebelum menerima pelanggan baru, Grup akan Before accepting a new customer, the Group will
menelaah apakah calon pelanggan memenuhi assess whether the potential customer meets the
persyaratan yang ditetapkan. required conditions.
Sebelum menyetujui penjualan kredit, Grup Before approving any credit sales, the Group
memeriksa sisa batas kredit yang dapat checks the remaining credit limit for the
diberikan kepada pelanggan tersebut. Pelanggan respective customer. Customers are required to
diharuskan untuk melunasi piutang sebelumnya, settle their outstanding receivables before the
sebelum penjualan kredit yang baru disetujui. new credit sales are approved. Approval by top
Otorisasi manajemen tingkat atas diperlukan level management is required for credit sales
untuk menyetujui penjualan kredit yang telah above the credit limit.
melewati batas kredit.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Cadangan kerugian kredit untuk piutang usaha Allowance for credit losses for trade accounts
telah diukur sejumlah ECL sepanjang umur. ECL receivable has been measured at an amount
pada piutang usaha diestimasi berdasarkan equal to lifetime ECL. The ECL on trade accounts
matriks provisi dengan mengacu pada receivable are estimated using a provision matrix
pengalaman gagal bayar debitur masa lalu dan by reference to past default experience of the
analisis posisi keuangan debitur saat ini, debtor and an analysis of the debtors current
disesuaikan dengan faktor-faktor yang spesifik financial position, adjusted for factors that are
dari debitur dan kondisi ekonomi umum industri specific to the debtors, general economic
di mana debitur beroperasi. conditions of the industry in which the debtors
operate.
Tidak ada perubahan dalam teknik estimasi atau There has been no change in the estimation
asumsi signifikan yang dibuat selama periode techniques or significant assumptions made
pelaporan berjalan. during the current reporting period.
Tabel berikut merinci profil risiko piutang usaha The following table details the risk profile of trade
dari kontrak dengan pelanggan berdasarkan accounts receivable from contracts with
matriks provisi Grup. Karena pengalaman customers based on the Group’s provision matrix.
historis kerugian kredit Grup tidak menunjukkan As the Group’s historical credit loss experience
pola kerugian yang berbeda signifikan untuk does not show significantly different loss patterns
segmen pelanggan yang berbeda, ketentuan for different customer segments, the provision for
untuk cadangan kerugian berdasarkan status loss allowance based on past due status is not
masa lalu tidak lagi dipisahkan antara basis further distinguished between the Group’s
pelanggan Grup yang berbeda. different customer base.
Cadangan ECL untuk piutang usaha berdasarkan ECL on trade accounts receivable using provision
matriks provisi matrix
31 Desember/December 31, 2025
Jatuh tempo/past due
Dinilai secara
individual/
Assessed
Belum jatuh individually
tempo/ < 30 hari/ 31 - 60 hari/ 61 - 90 hari/ > 90 hari/ > 90 hari/ Jumlah/
Not past due days days days days days T otal
T ingkat kerugian kredit ekspektasian/
*)
Expected credit loss rate 0,00% 0,09% 0,13% 0,00% 5,11% 43,71%
Estimasi jumlah tercatat bruto
pada saat gagal bayar/
Estimated total gross carrying
amount at default 641.437 6.560 1.560 1.055 3.227 954 654.793
ECL sepanjang umur/Lifetime ECL (5) (6) (2) *) (165) (417) (595)
Jumlah/T otal 654.198
*) ECL mendekati nol/T he ECL is closed to nil
31 Desember/December 31, 2024
Jatuh tempo/past due
Dinilai secara
individual/
Assessed
Belum jatuh individually
tempo/ < 30 hari/ 31 - 60 hari/ 61 - 90 hari/ > 90 hari/ > 90 hari/ Jumlah/
Not past due days days days days days Total
Tingkat kerugian kredit ekspektasian/
Expected credit loss rate 0,04% 0,06% 0,05% 0,19% 2,58% 43,30%
Estimasi jumlah tercatat bruto
pada saat gagal bayar/
Estimated total gross carrying
amount at default 118.146 23.468 46.790 9.362 10.834 963 209.563
ECL sepanjang umur/Lifetime ECL (45) (13) (22) (18) (280) (417) (795)
Jumlah/Total 208.768
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Mutasi cadangan kerugian kredit adalah sebagai The movements in allowance for credit losses are
berikut: as follows:
2025 2024
Saldo awal tahun 795 1.382 Balance at beginning of year
Penambahan atas akuisisi Additions through acquisition
entitas anak 44 - of a subsidiary
Penambahan tahun berjalan 27 629 Additions during the year
Penerimaan kembali atas piutang Proceeds from previously impaired
yang telah diturunkan nilainya (271) (1.216) amounts
Saldo akhir tahun 595 795 Balance at end of year
7. PIUTANG LAIN-LAIN 7. OTHER ACCOUNTS RECEIVABLE
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Berdasarkan Pelanggan By Debtor
Pihak Berelasi (Catatan 42) Related Parties (Note 42)
PT Synthetic Rubber Indonesia 1.470 3.085 PT Synthetic Rubber Indonesia
PT Panca Puri Perkasa - 506 PT Panca Puri Perkasa
PT Buana Primatama Niaga - 209 PT Buana Primatama Niaga
Lainnya 52 122 Others
Jumlah 1.522 3.922 Total
Pihak Ketiga 52.489 40.422 Third Parties
Jumlah 54.011 44.344 Total
Piutang lain-lain dari pihak berelasi sebagian Other accounts receivable from related parties
besar merupakan piutang atas penyediaan mostly are receivable from providing utility for water
utilitas berupa water treatment dan high treatment and high pressure steam.
pressure steam.
Piutang lain-lain dari pihak ketiga sebagian besar Other accounts receivable from third parties mostly
merupakan piutang atas bunga, biaya are interest receivable, port fee, water treatment
pelabuhan, water treatment dan klaim asuransi. and insurance claim.
Tidak ada bunga yang dibebankan atas piutang There is no interest charged for other accounts
lain-lain. receivable.
Untuk tujuan penilaian penurunan nilai, piutang For purpose of impairment assessment, the other
lain-lain dianggap memiliki risiko kredit yang receivable is considered to have low credit
rendah dan tidak terdapat peningkatan risiko risk and there has been no significant increase in
gagal bayar yang signifikan sejak pengakuan the risk of default since initial recognition.
awal. Oleh karena itu, untuk tujuan penilaian Accordingly, for the purpose of impairment
penurunan nilai piutang ini, cadangan kerugian assessment for this receivable, the loss allowance
diukur sebesar sejumlah ECL 12 bulan. is measured at an amount equal to 12-month ECL.
Dalam menentukan ECL, manajemen telah In determining the ECL, management has taken
memperhitungkan posisi keuangan pihak terkait, into account the financial position of the relevant
disesuaikan dengan faktor-faktor spesifik dari parties, adjusted the factors that are specific to
pihak terkait dan kondisi ekonomi umum industri the relevant parties and general economic
dimana pihak terkait beroperasi, dalam conditions of the industry in which the relevant
memperkirakan kemungkinan terjadinya gagal parties operate, in estimating the probability of
bayar pinjaman serta kerugian saat terjadinya default of the other accounts receivable as well as
gagal bayar. Manajemen berpendapat bahwa the loss upon default. Management believes that
piutang lain-lain memiliki kerugian kredit yang the other accounts receivables have immaterial
tidak material. credit loss.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Cadangan ECL untuk piutang lain-lain ECL on other accounts receivable using provision
berdasarkan matriks provisi matrix
31 Desember/December 31, 2025
Jatuh tempo/past due
Belum jatuh
tempo/ < 30 hari/ 31 - 60 hari/ 61 - 90 hari/ > 90 hari/ Jumlah/
Not past due days days days days Total
Tingkat kerugian kredit ekspektasian/
Expected credit loss rate *) *) *) *) *) *)
Estimasi jumlah tercatat bruto
pada saat gagal bayar/
Estimated total gross carrying
amount at default 42.530 728 303 135 10.315 54.011
ECL sepanjang umur/Lifetime ECL *) *) *) *) *) -
Jumlah/Total 54.011
*) ECL minimal atau tidak material/The ECL is minimal or immaterial
31 Desember/December 31, 2024
Jatuh tempo/past due
Belum jatuh
tempo/ < 30 hari/ 31 - 60 hari/ 61 - 90 hari/ > 90 hari/ Jumlah/
Not past due days days days days Total
Tingkat kerugian kredit ekspektasian/
Expected credit loss rate *) *) *) *) *) *)
Estimasi jumlah tercatat bruto
pada saat gagal bayar/
Estimated total gross carrying
amount at default 29.880 160 1.866 442 11.996 44.344
ECL sepanjang umur/Lifetime ECL *) *) *) *) *) -
Jumlah/Total 44.344
*) ECL minimal atau tidak material/The ECL is minimal or immaterial
Tidak ada perubahan dalam teknik estimasi atau There has been no change in the estimation
asumsi signifikan yang dibuat selama periode techniques or significant assumptions made
pelaporan berjalan. during the current reporting period.
8. PERSEDIAAN 8. INVENTORIES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Barang jadi 506.467 111.247 Finished goods
Barang dalam proses 11.153 12.266 Work in process
Bahan baku 596.483 166.778 Raw materials
Suku cadang dan perlengkapan 140.259 84.901 Spareparts and supplies
Jumlah Persediaan - Bersih 1.254.362 375.192 Total Inventories - Net
Pada 31 Desember 2025, Grup memiliki As of December 31, 2025, the Group has
cadangan penurunan nilai barang jadi allowance for decline in value of petrochemical
petrokimia dan energi sejumlah US$ 62.623 and energy finished goods totaling to
ribu. Untuk tahun-tahun yang berakhir pada US$ 62,623 thousand. For the years ended
tanggal 31 Desember 2024, Grup memiliki December 31, 2024, the Group has allowance for
cadangan penurunan nilai barang jadi decline in value of petrochemical finished goods
petrokimia sebesar US$ 1.690 ribu. Mutasi amounted to US$ 1,690 thousand. Changes in the
penyisihan penurunan nilai barang jadi: allowance for decline in value of these finished
goods are as follows:
2025 2024
Saldo awal tahun 1.690 3.068 Balance at beginning of year
Penambahan atas akuisisi Additions through acquisition
entitas anak 17.635 - of a subsidiary
Penambahan tahun berjalan 44.988 1.690 Additions during the year
Pembalikan tahun berjalan (1.690) (3.068) Reversals during the year
Saldo akhir tahun 62.623 1.690 Balance at end of year
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Pada 31 Desember 2025 dan 2024, Grup As of December 31, 2025 and 2024, the Group
memiliki penyisihan penurunan nilai suku has allowance for decline in value of spareparts
cadang dan perlengkapan masing-masing and supplies amounted to US$ 6,812 thousand
sebesar US$ 6.812 ribu dan US$ 2.153 ribu. and US$ 2,153 thousand, respectively.
Manajemen berpendapat bahwa penyisihan Management believes that the allowance for
penurunan nilai persediaan tersebut cukup. decline in value of inventories is adequate.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, inventories
persediaan diasuransikan kepada pihak ketiga were insured with third parties to cover possible
terhadap risiko kerugian atas risiko kebakaran, risks against fire, disasters and other risks for
bencana alam dan risiko lainnya dengan jumlah US$ 1,299,100 thousand and US$ 308,100 thousand.
pertanggungan masing-masing sebesar Management believes that the insurance coverage
US$ 1.299.100 ribu dan US$ 308.100 ribu. is adequate to cover possible losses to the Group.
Manajemen berpendapat bahwa nilai
pertanggungan tersebut cukup untuk menutupi
kemungkinan kerugian yang timbul pada Grup.
9. PAJAK DIBAYAR DIMUKA 9. PREPAID TAXES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pajak pertambahan nilai (PPN) - bersih 101.870 50.472 Value added tax (VAT) - net
Pajak penghasilan - pasal 28A 31.482 35.587 Income tax - article 28A
Pajak penghasilan - pasal 21 590 36 Income tax - article 21
Jumlah 133.942 86.095 Total
Pada tahun 2025, Perusahaan menerima In 2025, the Company received VAT restitution
restitusi pajak atas PPN sebesar US$ 49.106 ribu amounted to US$ 49,106 thousand for fiscal
untuk masa pajak Juni hingga September 2024, period June to September 2024, November 2024
November 2024 dan Mei 2025. and May 2025.
Pada tahun 2025, Perusahaan menerima Surat In 2025, the Company received Tax Overpayment
Ketetapan Pajak Lebih Bayar (“SKPLB”) atas Assessment Letter (“SKPLB”) for 2023 corporate
pajak penghasilan badan tahun 2023 sebesar income tax amounted to US$ 20,783 thousand
US$ 20.783 ribu dari keseluruhan sebesar instead of US$ 20,082 thousand. The difference
US$ 20.082 ribu. Selisih dari pengembalian from tax refund amounted to US$ 701 thousand
pajak sebesar US$ 701 ribu diakui dalam akun was recognized as “other gains – net”. The
"keuntungan lain-lain - bersih. Perusahaan Company received the refund on July 22, 2025.
menerima pengembalian pajak pada 22 Juli 2025.
Pada tahun 2024, Perusahaan menerima In 2024, the Company received VAT restitution
restitusi pajak atas PPN sebesar US$ 20.898 ribu amounted to US$ 20,898 thousand for fiscal
untuk masa pajak September hingga Desember period September to December 2023 and January
2023 dan Januari hingga Maret 2024. to March 2024.
Pada tahun 2024, Perusahaan menerima SKPLB In 2024, the Company received SKPLB for 2022
atas pajak penghasilan badan tahun 2022 corporate income tax amounted to US$ 39,158
sebesar US$ 39.158 ribu dari keseluruhan thousand instead of US$ 39,113 thousand. The
sebesar US$ 39.113 ribu. Selisih dari difference from tax refund amounted to US$ 45
pengembalian pajak sebesar US$ 45 ribu diakui thousand was recognized as “other gains – net”.
dalam akun “keuntungan lain-lain – bersih”. The Company received the refund on May 22,
Perusahaan menerima pengembalian pajak pada 2024.
22 Mei 2024.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
10. ASET KEUANGAN LANCAR DAN ASET 10. OTHER CURRENT FINANCIAL ASSETS AND
LANCAR LAINNYA OTHER CURRENT ASSETS
Aset keuangan lancar lainnya Other current financial assets
Aset keuangan lancar lainnya terutama terdiri Other current financial assets mainly consist of:
atas:
• investasi pada institusi non-keuangan yang • investments in non-financial institutions that
diklasifikasikan sebagai aset keuangan pada are classified as financial assets at amortized
biaya perolehan yang diamortisasi; costs;
• investasi obligasi yang diklasifikasikan • investments in bonds classified as amortised
sebagai biaya perolehan yang diamortisasi cost with annual interest rate between 1.3%
dengan suku bunga tahunan antara 1,3% to 8.38% (2024: 2.3% to 6.03%) and
sampai dengan 8,38% (2024: 2,3% sampai financial assets through FVTOCI;
dengan 6,03%) dan aset keuangan yang
diukur pada FVTOCI;
• investasi obligasi dan saham yang • investment in bonds and in shares classified
diklasifikasikan sebagai aset keuangan pada as financial assets at FVTPL;
FVTPL;
• Investasi dalam credit-linked investments • Investment in credit-linked investments in
pada lembaga keuangan, jatuh tempo pada financial institutions, matured on January 16,
16 Januari 2026 dan dicatat pada nilai wajar 2026 and held at fair value through profit or
melalui laba rugi pada tanggal 31 Desember loss as of December 31, 2025;
2025;
• Investasi pada pasar uang di lembaga • Investment in money market in financial
keuangan dan dicatat pada nilai wajar melalui institutions and held at fair value through
laba rugi pada tanggal 31 Desember 2025. profit or loss as of December 31, 2025.
Dalam menentukan ECL, manajemen telah In determining the ECL, management has taken
memperhitungkan pengalaman gagal bayar into account the historical default experience, the
historis, posisi keuangan pihak lawan, serta financial position of the counterparties, as well as
prospek industri masa depan dari penerbit the future prospects of the industries in which the
instrumen utang tersebut yang diperoleh dari issuers of these debt instruments obtained from
laporan pakar ekonomi, laporan analis keuangan economic expert reports, financial analyst reports
dan mempertimbangkan berbagai informasi and considering various external sources of actual
ekonomi aktual dan perkiraan dari sumber and forecast economic information, as
eksternal, yang sesuai, dalam mengestimasi appropriate, in estimating the probability of
probabilitas gagal bayar masing-masing aset default of each of these financial assets occurring
keuangan yang terjadi dalam jangka waktu within their respective loss assessment time
penilaian kerugiannya masing-masing, serta horizon, as well as the loss upon default in each
kerugian saat gagal bayar dalam setiap kasus. case.
Tidak ada perubahan dalam teknik estimasi atau There has been no change in the estimation
asumsi signifikan yang dibuat selama periode techniques or significant assumptions made
pelaporan berjalan dalam menilai penyisihan during the current reporting period in assessing
kerugian untuk aset keuangan tersebut. the loss allowance for these financial assets.
Tidak terdapat keuntungan atau kerugian No impairment gain or loss on financial
penurunan nilai atas instrumen keuangan yang instruments measured at amortized cost is
diukur pada biaya perolehan diamortisasi yang recognized in profit or loss in 2025 and 2024.
diakui dalam laba rugi pada 2025 dan 2024.
Biaya dibayar dimuka Prepaid expenses
Biaya dibayar dimuka terutama terdiri dari Prepaid expenses mainly consist of prepaid
asuransi dibayar dimuka dan sewa jangka insurance and short-term and low-value leases.
pendek dan bernilai rendah.
Aset lancar lainnya Other current assets
Aset lancar lainnya terutama terdiri dari uang Other current assets mainly consist of advances
muka untuk pembelian bahan baku dan deposit for purchases of raw materials and gas purchase
atas pembelian gas. deposit.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
11. INVESTASI PADA ENTITAS ASOSIASI 11. INVESTMENT IN ASSOCIATES
Rincian entitas asosiasi Grup adalah sebagai Details of the Group’s associates are as follows:
berikut:
Persentase kepemilikan/ Nilai tercatat/
Percentage of Ownership Carrying value
Tempat 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
Nama Entitas / Aktivitas utama/ kedudukan/ December 31, December 31, December 31, December 31,
Name of Entities Principal Activity Domicile 2025 2024 2025 2024
% %
PT Synthetic Rubber Indonesia (SRI) Petrokimia/ Jakarta 45 45 - -
Petrochemical
PT Krakatau Tirta Industri (KTI) Pengolahan air/ Cilegon 49 49 68.248 67.050
Water treatment
PT Krakatau Posco Energy (KPE) Pembangkit Listrik/ Cilegon 45 45 76.943 72.177
Power plant
Blackcastle Pte. Ltd (BCPL) Perdagangan besar/ Singapura/ 30 30 15.000 15.000
Wholesale trade Singapore
PT SCG Barito Logistics (SBL) Pergudangan dan Jakarta 51 51 4.860 4.482
penyimpanan/
Warehouse and
storage
Blue Horizon Ship Management Konsultansi manajemen Singapura/ 60 - 678 -
Pte. Ltd. (BHSM) perkapalan/ Singapore
Ship management
consultancy
Subjumlah/Subtotal 165.729 158.709
Penurunan nilai atas investasi pada entitas asosiasi/
Impairment on investment in an associate (15.000) -
Jumlah/Total 150.729 158.709
SRI SRI
SRI didirikan oleh SMI dan Compagnie Financiere SRI was established by SMI and Compagnie
Michelin SCmA (Michelin), dimana Michelin Financiere Michelin SCmA (Michelin), wherein
memiliki 55% kepemilikan dan SMI memiliki Michelin has 55% ownership and SMI has 45%
45% kepemilikan pada SRI. ownership in SRI.
Sehubungan dengan telah bergabungnya SMI ke In relation with the merger of SMI into the
dalam Perusahaan efektif tanggal 1 Januari Company effective as of January 1, 2021, the
2021, maka kepemilikan tersebut dialihkan ownership is transferred to the Company.
kepada Perusahaan.
SRI memiliki tempat kedudukan di Jakarta dan SRI is domiciled in Jakarta and is engaged in
bergerak di bidang industri karet buatan. synthetic rubber industries.
Ringkasan informasi keuangan SRI di bawah ini SRI’s summarized financial information below
diambil dari laporan keuangan SRI yang disusun represents its financial statements prepared by
oleh manajemen SRI sesuai dengan PSAK. SRI’s management in accordance with PSAKs.
31 Desember/
December 31,
2025 31 Desember/
(Tidak diaudit/ December 31,
Unaudited ) 2024
Jumlah aset 429.646 440.594 Total assets
Jumlah liabilitas 413.994 441.907 Total liabilities
Jumlah ekuitas (defisiensi modal) 15.652 (1.313) Total equity (capital deficiency)
2025
(Tidak diaudit/
Unaudited ) 2024
Jumlah penghasilan komprehensif 16.965 15.531 Total comprehensive income
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Bagian laba dan rugi kumulatif yang tidak diakui Unrecognized cumulative share of profit and
dari entitas asosiasi: loss of an associate:
2025
(Tidak diaudit/
Unaudited ) 2024
Bagian laba yang belum diakui dari The unrecognized share of profit
entitas asosiasi pada tahun berjalan 7.634 6.989 of an associate for the years
Bagian laba (rugi) kumulatif dari Cumulative share of income (loss)
entitas asosiasi 7.044 (590) of an associate
Rekonsiliasi dari ringkasan informasi keuangan di Reconciliation from the summarized financial
atas dengan jumlah tercatat dari bagian entitas information above with the carrying amount of the
asosiasi yang diakui dalam laporan keuangan interest in the associate recognized in the
konsolidasian: consolidated financial statements:
31 Desember/
December 31,
2025 31 Desember/
(Tidak diaudit/ December 31,
Unaudited ) 2024
Bagian Grup atas aset (liabilitas) The Group's share of net asset
bersih entitas asosiasi 7.044 (592) (liabilities) of the associate
Bagian Grup atas rugi SRI yang Excess of the Group's share
melebihi kepentingan Grup of losses of SRI over the Group's
atas SRI 11.440 11.440 interest in SRI
Eliminasi laba penjualan tanah Elimination of gain on sale of land
antara Perusahaan dan SRI (11.440) (11.440) between the Company and SRI
Nilai tercatat bagian Grup - - Carrying amount of Group's interest
KTI KTI
Berdasarkan Akta Notaris No. 94 tanggal Based on Notarial Deed No. 94 dated
27 Februari 2023 dari Jose Dima Satria, S.H., February 27, 2023 of Notaris Jose Dima Satria,
M.Kn., notaris di Jakarta, Grup memperoleh S.H., M.Kn., notary in Jakarta, the Group acquired
669.981.804 saham KTI atau setara dengan 49% 669,981,804 shares of KTI or equivalent 49% of
kepemilikan dengan nilai transaksi sebesar ownership with transaction value amounted to
Rp 985 miliar (setara dengan US$ 64.813 ribu). Rp 985 billion (equivalent to US$ 64,813 thousand).
KTI memiliki tempat kedudukan di Cilegon dan KTI is domiciled in Cilegon and is engaged in the
bergerak dibidang jasa penampungan, services of storage, purification, and distribution
penjernihan, dan penyaluran air minum dan of drinking water and storage and distribution of
penampungan dan penyaluran air baku. raw water.
Mutasi investasi pada KTI sebagai berikut: Change in investment in KTI are as follows:
2025 2024
Saldo awal 67.050 67.672 Beginning balance
Penerimaan dividen (4.871) (7.313) Dividends received
Bagian laba entitas asosiasi 6.560 6.823 Share in profit of an associate
Bagian hasil keuntungan komprehensif Share in other comprehensive
lain atas entitas asosiasi (128) (132) income of an associate
Penyesuaian lainnya (363) - Other adjustment
Saldo akhir 68.248 67.050 Ending balance
KPE KPE
Berkaitan dengan akuisisi KCE, Grup In relation to the acquisition of KCE, the Group
memperoleh investasi pada KPE melalui KCE, also acquired investment in KPE through KCE,
dengan persentase kepemilikan sebesar 10% with total percentage ownership of 10% with
dengan nilai investasi sebesar US$ 15.310 ribu. investment value amounted to US$ 15,310
thousand.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Berdasarkan akta Pernyataan Keputusan Para Based on the Shareholders’ Resolution Deed of
Pemegang Saham KPE tanggal 21 Juni 2023, KCE KPE dated June 21, 2023, KCE exercised its
melaksanakan komitmennya berdasarkan Joint commitment based on Joint Venture Agreement
Venture Agreement (“JVA”) dengan Posco Energy (”JVA”) with Posco Energy Corporation (“PEC”) to
Corporation (“PEC”) untuk membeli 29.085 ribu purchase 29,085 thousand of KPE shares which
lembar saham KPE yang setara dengan 35% equal to 35% ownership amounted to
kepemilikan senilai US$ 46.426 ribu. Biaya US$ 46,426 thousand. Cost of addition
perolehan penambahan investasi pada KPE investment in KPE amounted to US$ 55,806
sebesar US$ 55.806 ribu termasuk aset derivatif thousand includes the derivative assets previously
yang sebelumnya diakui atas komitmen tersebut recognized for the commitment amounted to
sebesar US$ 9.380 ribu. US$ 9,380 thousand.
Mutasi investasi pada KPE sebagai berikut: Change in investment in KPE are as follows:
2025 2024
Saldo awal 72.177 68.025 Beginning balance
Bagian laba entitas asosiasi 4.764 4.152 Share in profit of an associate
Bagian hasil keuntungan komprehensif Share in other comprehensive
lain atas entitas asosiasi 2 - income of an associate
Saldo akhir 76.943 72.177 Ending balance
BCPL BCPL
Berdasarkan Accounting and Corporate Based on Accounting and Corporate Regulatory
Regulatory No. ACRA241105166693 tanggal Authority No. ACRA241105166693 dated
5 November 2024, CABI memperoleh 30 saham November 5, 2024, CABI acquired 30 shares of
Blackcastle atau setara dengan 30% kepemilikan Blackcastle or equivalent 30% of ownership with
dengan nilai transaksi sebesar US$ 15.000 ribu. transaction value amounted to US$ 15,000 thousand.
BCPL memiliki tempat kedudukan di Singapura BCPL is domiciled in Singapore and is engaged in
dan bergerak di bidang jasa perdagangan besar. the wholesale trading.
Pada 31 Desember 2025, CABI, entitas anak, As of December 31, 2025, CABI, a subsidiary,
melakukan penilaian bahwa nilai kini arus kas assessed that the present value of the future
masa depan dari investasi tersebut diperkirakan cashflow of the investment is expected to be lower
lebih rendah daripada nilai tercatat karena than the carrying amount due to newly imposed
peraturan baru yang diberlakukan pada tahun regulation in 2025 which resulted to certain
2025 yang mengakibatkan pembatasan tertentu restriction for the BCPL operational activities. An
terhadap aktivitas operasional BCPL. Rugi impairment of US$ 15,000 thousand was recorded
penurunan nilai sebesar US$ 15.000 ribu telah in profit or loss as part of “other gains - net” in
dicatat dalam laba rugi sebagai bagian dari the consolidated statement of profit or loss and
"keuntungan lain-lain – bersih" pada laporan laba other comprehensive income.
rugi dan penghasilan komprehensif lain
konsolidasian.
SBL SBL
Merupakan investasi saham pada SBL melalui This represents an investment in shares in SBL
akuisisi CIP pada tahun 2025 sebesar 51% through the acquisition of CIP in 2025 with an
kepemilikan saham yang terdiri dari 45% saham ownership interest of 51% consisting of 45% type
tipe A dengan hak suara dan 100% saham tipe B A shares with voting rights and 100% type B
tanpa hak suara. shares without voting rights.
Dengan pertimbangan hak suara CIP di SBL Given CIP’s voting rights in SBL of 45%,
sebesar 45% oleh karena itu investasi CIP pada accordingly CIP’s investment in SBL’s shares is
saham SBL dicatat sebagai investasi pada entitas accounted for as investment in an associate. SBL
asosiasi. SBL bergerak dalam bidang activities are related to warehouse and storage.
pergudangan dan penyimpanan.
Mutasi investasi pada SBL sebagai berikut: Change in investment in SBL are as follows:
2025 2024
Saldo awal 4.482 3.941 Beginning balance
Penerimaan dividen (297) (279) Dividends received
Bagian laba entitas asosiasi 865 820 Share in profit of an associate
Penyesuaian lainnya (190) - Other adjustment
Saldo akhir 4.860 4.482 Ending balance
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
BHSM BHSM
Berdasarkan Joint Venture Agreement tanggal Based on Joint Venture Agreement dated May 6,
6 Mei 2025, CMI memperoleh 6.000 saham BHSM 2025, CMI acquired 6,000 shares of BHSM or
atau setara dengan 60% kepemilikan. Meskipun equivalent 60% of ownership. Although the Group
Grup memiliki 60% kepemilikan pada BHSM, holds a 60% ownership in BHSM, the Group does
Grup tidak memiliki kendali atas BHSM karena not have control over BHSM as it does not have
Grup tidak memiliki hak untuk mengarahkan the rights to direct the relevant financial and
kebijakan keuangan dan operasional yang operating policies of BHSM. Decisions regarding
relevan dari BHSM. Keputusan terkait aktivitas the relevant activities of BHSM are governed by
relevan BHSM berada di bawah kewenangan other parties in accordance with the prevailing
pihak lain sesuai dengan pengaturan tata kelola governance arrangements. Accordingly, the
yang berlaku. Oleh karena itu, Grup mencatat Group accounts for its investment in BHSM as an
investasinya sebagai investasi pada entitas investment in an associate.
asosiasi.
BHSM memiliki tempat kedudukan di Singapura BHSM is domiciled in Singapore and is engaged in
dan bergerak di bidang jasa manajemen the ship management services.
perkapalan.
Mutasi investasi pada BHSM sebagai berikut: Change in investment in BHSM are as follows:
2025
Saldo awal - Beginning balance
Investasi awal 470 Initial investment
Bagian laba entitas asosiasi 208 Share in profit of an associate
Saldo akhir 678 Ending balance
12. TAGIHAN RESTITUSI PAJAK 12. CLAIMS FOR TAX REFUND
Merupakan ketetapan pajak atas pajak Represents tax assessments for corporate income
penghasilan badan tahun 2009 yang sedang tax in 2009 that are still in judicial review.
dalam peninjauan kembali.
Perusahaan telah mengajukan banding atas The Company has submitted an appeal for
kelebihan pajak penghasilan badan tahun 2009 overpayment of corporate income tax for 2009
yang tidak dikembalikan sebesar Rp 55.774 juta which was not refunded amounted to Rp 55,774
(atau masing-masing setara dengan US$ 3.323 million (or equivalent to US$ 3,323 thousand
ribu and US$ 3.451 ribu pada tanggal and US$ 3,451 thousand at December 31, 2025
31 Desember 2025 and 31 Desember 2024). and December 31, 2024, respectively). As of the
Sampai dengan tanggal laporan keuangan issuance date of these consolidated financial
konsolidasian ini diterbitkan, proses banding statements, the appeal process is still on going.
masih berlangsung.
Pada bulan September dan Oktober 2014, In September and October 2014, the Company
Perusahaan menerima keputusan dari received verdicts from Tax Court related to
Pengadilan Pajak mengenai pajak penghasilan corporate income tax for 2009. In October 2014,
badan tahun 2009. Perusahaan telah melakukan the Company made payment amounted to
pembayaran pada bulan Oktober 2014 sebesar Rp 38,426 million (or equivalent to
Rp 38.426 juta (atau masing-masing setara US$ 2,290 thousand and US$ 2,377 thousand at
dengan US$ 2.290 ribu dan US$ 2.377 ribu pada December 31, 2025 and 2024, respectively)
tanggal 31 Desember 2025 dan 2024), melalui through compensation with August 2013 VAT.
kompensasi restitusi PPN Agustus 2013. The Company has resubmitted to judicial review
Perusahaan telah mengajukan peninjauan for part of the verdicts amount.
kembali atas sebagian keputusan tersebut. As of the issuance date of these consolidated
Sampai dengan tanggal laporan keuangan financial statements, the judicial review process
konsolidasian ini diterbitkan, proses peninjauan is still on going.
kembali masih berlangsung.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
13. ASET HAK-GUNA 13. RIGHT-OF-USE ASSETS
Grup menyewa beberapa aset termasuk tanah, The Group's lease several assets including land,
bangunan, kendaraan dan peralatan. Rata-rata building, vehicles and equipment. The average
sisa masa sewa berkisar antara 2-80 tahun. remaining lease term is 2-80 years.
Penambahan
sehubungan
dengan akuisisi
entitas anak/
Addition related to
acquisition of
1 Januari/ subsidiaries 31 Desember/
January 1, (Catatan/ Penambahan/ Penyesuaian/ Pengurangan/ December 31,
2025 Note 40 ) Additions Adjustments Deductions 2025
Biaya perolehan: At cost:
Tanah 838 179.539 43.733 - - 224.110 Land
Bangunan 16.571 32.432 9.809 (1.439) (10.610) 46.763 Building
Kendaraan 105 17.391 161 - (216) 17.441 Vehicles
Peralatan 439 105.633 2.447 - (439) 108.080 Equipment
Jumlah 17.953 334.995 56.150 (1.439) (11.265) 396.394 Total
Akumulasi penyusutan: Accumulated depreciation:
Tanah (553) - (3.130) - - (3.683) Land
Bangunan (8.189) - (4.800) (414) 6.786 (6.617) Building
Kendaraan (102) - (1.227) - 190 (1.139) Vehicles
Peralatan (386) - (17.253) - 410 (17.229) Equipment
Jumlah (9.230) - (26.410) (414) 7.386 (28.668) Total
Nilai tercatat bersih 8.723 367.726 Net carrying value
1 Januari/ 31 Desember/
January 1, Penambahan/ Penyesuaian/ Pengurangan/ December 31,
2024 Additions Adjustments Deductions 2024
Biaya perolehan: At cost:
Tanah 838 - - - 838 Land
Bangunan 17.754 738 (1.921) - 16.571 Building
Kendaraan 215 41 - (151) 105 Vehicles
Peralatan 442 165 - (168) 439 Equipment
Jumlah 19.249 944 (1.921) (319) 17.953 Total
Akumulasi penyusutan: Accumulated depreciation:
Tanah (475) (78) - - (553) Land
Bangunan (6.048) (2.941) 800 - (8.189) Building
Kendaraan (128) (125) - 151 (102) Vehicles
Peralatan (392) (162) - 168 (386) Equipment
Jumlah (7.043) (3.306) 800 319 (9.230) Total
Nilai tercatat bersih 12.206 8.723 Net carrying value
Analisis jatuh tempo liabilitas sewa disajikan The maturity analysis of lease liabilities is presented in
pada Catatan 20. Note 20.
Jumlah yang diakui ke laba rugi yang timbul dari Amounts recognized in profit or loss arising from leases
sewa adalah sebagai berikut: are as follows:
2025 2024
Depreciation expense on right-of-use
Beban penyusutan aset hak-guna 26.410 3.306 assets
Beban bunga atas liabilitas sewa 15.492 678 Interest expense on lease liabilities
Beban yang berkaitan dengan
sewa jangka pendek 3.330 311 Expense relating to short-term leases
Beban yang berkaitan dengan Expense relating to leases of low-value
sewa aset bernilai rendah 1.014 929 assets
Pada tahun 2025, penambahan aset hak guna In 2025, addition to rights-of-use assets includes
termasuk aset hak guna ACE dan APS yang rights-of-use assets of ACE and APS, which were
masing-masing diakuisisi pada April dan Agustus acquired in April 2025 and August 2025,
2025. Biaya perolehan, termasuk penyesuaian respectively. Cost, including their fair value
nilai wajar, didasarkan pada pelaksanaan Alokasi adjustment, was based on the Purchase Price
Harga Beli (“PPA”) pada Catatan 40. Allocation (“PPA”) exercise in Note 40.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET TETAP 14. PROPERTY, PLANT AND EQUIPMENT
Penambahan
sehubungan
dengan akuisisi
entitas anak/
Addition related to
Selisih kurs acquisition
1 Januari/ penjabaran/ of subsidiaries 31 Desember/
January 1, Translation (Catatan/ Penambahan/ Pengurangan/ Reklasifikasi/ December 31,
2025 adjustment Note 40) Additions Deductions Reclassifications 2025
Biaya perolehan: Cost:
Tanah 512.488 - 237.205 30.445 - 8.646 788.784 Land
Bangunan dan prasarana 205.374 (12) 365.890 1.226 - 9.651 582.129 Buildings and infrastructures
Mesin 3.316.065 (3) 1.003.214 21.427 - 79.136 4.419.839 Machineries
Kapal 71.328 - - 39.081 (6.820) 61.833 165.422 Vessel
Kendaraan bermotor 7.083 - 41 488 (78) 113 7.647 Motor vehicles
Peralatan dan perlengkapan 46.765 (2) 9 1.372 - 16.923 65.067 Furniture and fixtures
Aset tetap dalam pembangunan 392.713 - 31.612 622.309 - (176.302) 870.332 Construction in progress
Jumlah biaya perolehan 4.551.816 (17) 1.637.971 716.348 (6.898) - 6.899.220 Total cost
Akumulasi penyusutan: Accumulated depreciation:
Bangunan dan prasarana (174.675) 7 - (14.974) - - (189.642) Buildings and infrastructures
Mesin (1.855.512) 3 - (151.098) - - (2.006.607) Machineries
Vessel (1.294) - - (5.346) 619 - (6.021) Vessel
Kendaraan bermotor (5.926) - - (379) 21 - (6.284) Motor vehicles
Peralatan dan perlengkapan (37.866) - - (5.267) - - (43.133) Furniture and fixtures
Jumlah akumulasi penyusutan (2.075.273) 10 - (177.064) 640 - (2.251.687) Total accumulated depreciation
Jumlah tercatat 2.476.543 4.647.533 Net carrying value
Selisih kurs
1 Januari/ penjabaran/ 31 Desember/
January 1, Translation Penambahan/ Pengurangan/ Reklasifikasi/ December 31,
2024 adjustment Additions Deductions Reclassifications 2024
Biaya perolehan: Cost:
Tanah 503.333 - 9.155 - - 512.488 Land
Bangunan dan prasarana 203.727 (58) 1.186 - 519 205.374 Buildings and infrastructures
Mesin 3.135.764 (5) 165.112 (2) 15.196 3.316.065 Machineries
Kapal - - 71.328 - - 71.328 Vessel
Kendaraan bermotor 6.947 28 91 (38) 55 7.083 Motor vehicles
Peralatan dan perlengkapan 43.345 22 262 - 3.136 46.765 Furniture and fixtures
Aset tetap dalam pembangunan 252.943 (26) 158.702 - (18.906) 392.713 Construction in progress
Jumlah biaya perolehan 4.146.059 (39) 405.836 (40) - 4.551.816 Total cost
Akumulasi penyusutan: Accumulated depreciation:
Bangunan dan prasarana (166.482) (1.031) (7.162) - - (174.675) Buildings and infrastructures
Mesin (1.754.770) (12) (100.732) 2 - (1.855.512) Machineries
Vessel - - (1.294) - - (1.294) Vessel
Kendaraan bermotor (5.591) (16) (332) 13 - (5.926) Motor vehicles
Peralatan dan perlengkapan (35.715) (1) (2.150) - - (37.866) Furniture and fixtures
Jumlah akumulasi penyusutan (1.962.558) (1.060) (111.670) 15 - (2.075.273) Total accumulated depreciation
Jumlah tercatat 2.183.501 2.476.543 Net carrying value
Jumlah biaya perolehan aset tetap yang telah Total acquisition costs of property, plant and
disusutkan penuh dan masih digunakan Grup equipment which were fully depreciated and still
pada tanggal 31 Desember 2025 dan 2024 used by the Group as of December 31, 2025 and
masing-masing sebesar US$ 258.918 ribu dan 2024 amounted to US$ 258,918 thousand and
US$ 170.518 ribu. US$ 170,518 thousand, respectively.
Pada tahun 2025, penambahan aset tetap In 2025, addition to property, plant and
termasuk aset tetap ACE dan APS yang masing- equipment includes property, plant and
masing diakuisisi pada April dan Agustus 2025. equipment of ACE and APS, which were acquired
Biaya perolehan, termasuk penyesuaian nilai in April 2025 and August 2025, respectively. Cost,
wajar, didasarkan pada pelaksanaan Alokasi including their fair value adjustment, was based
Harga Beli (“PPA”) pada Catatan 40. on the Purchase Price Allocation (“PPA”) exercise
in Note 40.
Pada tahun 2024, Grup mengakuisisi MIM yang In 2024, the Group acquired MIM which accounted
diperhitungkan sebagai akuisisi aset daripada as assets acquisition rather than a business
kombinasi bisnis. Jumlah kas yang dibayarkan combination. The total cash paid for the
untuk akuisisi adalah US$ 3.606 ribu dengan nilai acquisition was US$ 3,606 thousand with a fair
wajar dari aset bersih yang dapat diidentifikasi value of the identifiable net assets recognized as
yang diakui sebagai hasil akuisisi aset sebesar a result of asset acquisitions amounted to
US$ 1.602 ribu. Dengan demikian, selisih US$ 1,602 thousand. Consequently, the difference
US$ 2.004 ribu telah diakui sebagai peningkatan of US$ 2,004 thousand has been recognized as an
nilai kapal tanpa adanya goodwill yang diakui increase in vessel with no goodwill recognized in
sebagai penambahan nilai tercatat kapal sebesar addition to the carrying amount of the vessel
US$ 5.691 ribu. amounted to US$ 5,691 thousand.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Penambahan pada tahun yang berakhir Additions for the year ended December 31, 2025
31 Desember 2025 dan 2024 sebagian besar and 2024 mainly represent the additional land,
berupa penambahan tanah, kapal dan aset vessel and construction in progress for CAA’s,
dalam pembangunan yang ditujukan untuk ACE’s and CAP2’s project that is still in early
proyek CAA, ACE dan CAP2 yang masih dalam development stage and addition of other property,
tahap pembangunan awal serta penambahan plant and equipment to support the Group’s
aset tetap lainnya untuk menunjang kegiatan operational activities.
operasional Grup.
Aset dalam pembangunan merupakan proyek Construction in progress represents projects that
yang belum selesai pada tanggal 31 Desember have not been completed as at 31 December 2025
2025 dan 2024, dengan rincian sebagai berikut: and 2024 with details as follows:
Estimasi
31 Desember/ 31 Desember/ penyelesaian/
December 31, December 31, Estimated
Nama entitas / Entity name 2025 2024 completion
CAA 293.692 123.686 2027
ACE 221.153 - Bervariasi/Various
CAP2 137.950 127.938 2029-2030
CAP 122.419 137.739 Bervariasi/Various
MIM 41.158 - 2026
CSP 35.629 - 2027-2028
Entitas lainnya / Other entities 18.331 3.350 Bervariasi/Various
Jumlah / Total 870.332 392.713
Grup memiliki beberapa bidang tanah yang The Group owns several pieces of land, located in
berlokasi di Serang dan Cilegon dengan hak legal Serang and Cilegon with Building Use Rights
berupa Hak Guna Bangunan (“HGB”). HGB (“HGB”). The HGBs are effective for a period of
tersebut berlaku antara 8 - 40 tahun yang jatuh 8 to 40 years which will mature between 2031 to
tempo antara tahun 2031 sampai dengan tahun 2057 with total area of 371 hectares. ACE also
2057 dengan luas sebesar 371 hektar. ACE owned several pieces of land in Singapore
memiliki beberapa bidang tanah di Singapura comprising 11 plots with Estate in Fee Simple title
yang terdiri dari 11 bidang dengan hak Estate in and 1 plot with Estate in Perpetuity title, with total
Fee Simple dan 1 bidang dengan hak Estate in area of 606,657 sqm (or equivalent to
Perpetuity, dengan total luas 606.657 m2 (atau 61 hectares). These landholdings are classified as
setara dengan 61 hektar). Kepemilikan tanah freehold and provide ACE with indefinite
tersebut diklasifikasikan sebagai freehold dan ownership rights. These lands are used for the
memberikan hak kepemilikan tanpa batas waktu Group’s operational activities.
kepada ACE. Tanah-tanah tersebut digunakan
untuk kegiatan operasional Grup.
Manajemen Grup berkeyakinan bahwa tidak ada The Group’s management believes that there will
kesulitan dalam perpanjangan hak atas tanah be no difficulty in the extension of the landrights
tersebut karena semua tanah telah dimiliki since all the land were acquired legally and
secara legal dan didukung sepenuhnya oleh bukti supported by sufficient evidence of ownership.
kepemilikan yang sah.
Aset tetap, kecuali tanah, beberapa aset tetap Property, plant and equipment, except land,
dalam pembangunan dan beberapa kapal, certain construction in progress and certain
diasuransikan kepada PT Asuransi Astra Buana, vessels, are insured with PT Asuransi Astra Buana,
PT Asuransi Tugu Pratama Indonesia Tbk, PT Asuransi Tugu Pratama Indonesia Tbk,
PT Asuransi Central Asia, PT Asuransi Sinar Mas, PT Asuransi Central Asia, PT Asuransi Sinar Mas,
PT Asuransi MSIG Indonesia, PT Marsh Indonesia PT Asuransi MSIG Indonesia, PT Marsh Indonesia
dan Marsh Singapore Pte. Ltd., PT Malacca Trust and Marsh Singapore Pte. Ltd., PT Malacca Trust
Wuwungan Insurance Tbk, India International Wuwungan Insurance Tbk, India International
Insurance Pte. Ltd., LCH Insurance Brokers Pte. Insurance Pte. Ltd., LCH Insurance Brokers Pte.
Ltd., sebagai berikut: Ltd., as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Carrying amount of the property,
Jumlah tercatat aset tetap plant and equipment
US$ '000 3.258.992 1.933.330 US$ '000
Nilai pertanggungan aset Insurance coverage
US$ '000 8.062.760 4.628.353 US$ '000
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Manajemen berpendapat nilai pertanggungan Management believes that the insurance coverage
tersebut cukup untuk menutupi kemungkinan is adequate to cover possible risks against fire,
kerugian atas risiko kebakaran, bencana alam disasters and other risks on the assets insured,
dan risiko lainnya atas aset yang including business interruption.
dipertanggungkan, termasuk gangguan usaha.
Aset tetap digunakan sebagai jaminan secara Property, plant and equipment are pledged as pari
pari passu atas utang bank jangka panjang passu collateral for long-term bank loans
(Catatan 21) dan utang obligasi (Catatan 22). (Note 21) and bonds payable (Note 22).
Manajemen berpendapat bahwa pada tanggal Management believes that there is no indication
31 Desember 2025 dan 2024 tidak terdapat for impairment of property, plant and equipment
indikasi terjadinya penurunan nilai aset tetap. as of December 31, 2025 and 2024.
Terkait dengan aset tetap sehubungan dengan In relation to the property, plant and equipment
akuisisi ACE dan APS (Catatan 40), manajemen from the acquisition of ACE and APS (Note 40),
juga menyusun model arus kas yang didiskonto management also prepared the discounted cash
(”DCF”) untuk mendukung peningkatan nilai flow (“DCF”) model to support the fair value uplift,
wajar, dengan mempertimbangkan kemampuan having taken into account a market participant’s
pelaku pasar dalam menghasilkan manfaat ability to generate benefits by using the assets.
melalui penggunaan aset. KJPP Kusnanto & KJPP Kusnanto & Rekan has reviewed the DCF
Rekan telah mereviu model DCF tersebut. model. The key assumptions used in the DCF
Asumsi-asumsi utama yang digunakan dalam assessment includes utilisation rate, terminal
perhitungan DCF meliputi tingkat utilisasi, value growth rate and discount rate. The Group
pertumbuhan dan diskonto. Grup meyakini believes that any reasonably possible change to
bahwa setiap kemungkinan terjadinya these key assumptions is unlikely to cause the fair
perubahan yang wajar atas asumsi-asumsi value of the net assets acquired to be impaired.
utama tersebut tidak akan mengakibatkan
penurunan nilai atas nilai wajar aset bersih yang
diperoleh.
15. GOODWILL 15. GOODWILL
Pada tanggal 28 Februari 2023, Grup On February 28, 2023, the Group completed the
menyelesaikan akuisisi 70% saham KCE. Grup acquisition of 70% equity interest in KCE. The
mencatat goodwill sebesar US$ 2.828 ribu yang Group recorded a goodwill of US$ 2,828 thousand
timbul dari akuisisi. Grup telah melibatkan arising from the acquisition. The Group has
tenaga ahli valuasi eksternal untuk membantu engaged external valuation experts to assist with
dalam pelaksanaan Alokasi Harga Beli (“PPA”). the Purchase Price Allocation (“PPA”) exercise.
Manajemen berpendapat bahwa tidak ada Management is of the opinion that there is no
penurunan nilai atas goodwill pada tanggal impairment of the goodwill as at December 31,
31 Desember 2025 dan 2024. 2025 and 2024.
16. ASET KEUANGAN TIDAK LANCAR DAN ASET 16. OTHER NON-CURRENT FINANCIAL ASSETS
TIDAK LANCAR LAINNYA AND OTHER NON-CURRENT ASSETS
Aset keuangan tidak lancar lainnya Other non-current financial assets
Aset keuangan tidak lancar lainnya terdiri atas Other non-current financial assets consist of
investasi obligasi yang diklasifikasikan sebagai investments in bonds classified as financial assets
aset keuangan pada biaya perolehan yang at amortised cost with annual interest rate
diamortisasi dengan suku bunga tahunan antara between 1.89% to 15% (2024: 1.50% to 15%)
1,89% sampai dengan 15% (2024: 1,50% and investment in venture capital organisations
sampai dengan 15%) dan investasi melalui recognized at fair value through profit or loss.
organisasi modal ventura yang dicatat pada nilai
wajar melalui laba rugi.
Pada tanggal 21 Oktober 2025, Grup melakukan On October 21, 2025, the Group purchased Long-
pembelian Surat Utang Jangka Panjang yang Term Debt Securities Offered Without a Public
Ditawarkan Tanpa Melalui Penawaran Umum Offering in Stages by PT Danantara Investment
Secara Bertahap PT Danantara Investment Management (Persero) Year 2025 Phase I
Management (Persero) Tahun 2025 Tahap I (“SUJP”) in the following forms:
(”SUJP”) berupa:
1. SUJP Seri A senilai Rp 750.000.000 ribu 1. Series A SUJP in amount of Rp 750,000,000
(atau setara dengan US$ 44.691 ribu) thousand (or equivalent to US$ 44,691
dengan bunga sebesar 2% per tahun dan thousand) with an interest rate of 2% per
periode jatuh tempo sampai dengan annum and a maturity period of October 22,
22 Oktober 2030; 2030;
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
2. SUJP Seri B senilai Rp 750.000.000 ribu 2. Series B SUJP in amount of Rp 750,000,000
(atau setara dengan US$ 44.691 ribu) thousand (or equivalent to US$ 44,691
dengan bunga sebesar 2% per tahun dan thousand) with an interest rate of 2% per
periode jatuh tempo sampai dengan annum and a maturity period of October 21,
21 Oktober 2032. 2032.
Nilai wajar atas instrumen utang diukur The fair value of debt investment is measured
menggunakan hierarki pengukuran Tingkat 3 using the measurement hierarchy Level 3
(Catatan 47). (Note 47).
Aset tidak lancar lainnya Other non-current assets
Aset tidak lancar lainnya sebagian besar Other non-current assets mainly represent
merupakan uang muka atas aset sewa, biaya advance for right of use asset, deferred
atas transaksi pinjaman sindikasi yang transaction cost of unused syndicated loan,
ditangguhkan dan belum terpakai, security security deposit and reimbursement right of
deposit dan hak penggantian imbalan kerja employment benefits.
karyawan.
17. UTANG USAHA 17. TRADE ACCOUNTS PAYABLE
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
a. Berdasarkan pemasok a. By supplier
Pihak berelasi (Catatan 42) Related parties (Note 42)
PT SCG Barito Logistics 2.402 137 PT SCG Barito Logistics
Blue Horizon Ship Blue Horizon Ship
Management Pte. Ltd. 500 - Management Pte. Ltd.
PT Tirta Surya Raya 349 406 PT Tirta Surya Raya
PT Krakatau Tirta Industri 343 531 PT Krakatau Tirta Industri
PT Griya Idola 12 7 PT Griya Idola
PT Pancapuri Indoperkasa 3 89 PT Pancapuri Indoperkasa
PT Barito Pacific Tbk - 214 PT Barito Pacific Tbk
Subjumlah 3.609 1.384 Subtotal
Pihak ketiga Third parties
Pemasok luar negeri 759.434 378.982 Foreign suppliers
Pemasok dalam negeri 149.541 135.794 Local suppliers
Subjumlah 908.975 514.776 Subtotal
Jumlah 912.584 516.160 Total
b. Berdasarkan mata uang b. By currency
Dolar Amerika Serikat 704.321 375.894 U.S. Dollar
Rupiah 152.650 137.178 Rupiah
Dolar Singapura 53.079 19 Singapore Dollar
Lain-lain 2.534 3.069 Others
Jumlah 912.584 516.160 Total
Pembelian bahan baku utama dan pembantu, Purchases of raw and indirect materials and
dan jasa, baik dari pemasok dalam maupun luar services, both from local and foreign suppliers,
negeri memiliki jangka waktu berkisar 30 sampai have credit terms of 30 to 120 days for the years
dengan 120 hari pada tahun-tahun yang berakhir ended December 31, 2025 and 2024 for the
31 Desember 2025 dan 2024 untuk Grup, kecuali Group, except for ACE and APS. The credit terms
ACE dan APS. Jangka waktu ACE dan APS for ACE and APS are 10 to 60 days for the year
berkisar antara 10 sampai dengan 60 hari untuk ended December 31, 2025. No interest is charged
pada tahun yang berakhir 31 Desember 2025. to the trade accounts payable.
Tidak ada bunga yang dibebankan pada utang
usaha.
Tidak terdapat jaminan yang diberikan atas There is no guarantee provided for trade accounts
utang usaha. payable.
ACE mengadakan pengaturan pembiayaan ACE has entered into supplier finance
pemasok dengan PT Bank Rakyat Indonesia arrangements with PT Bank Rakyat Indonesia
(Persero) Tbk, cabang Singapura (“BRI (Persero) Tbk, Singapore branch (“BRI
Singapura”), yang memungkinkan pemasok ACE Singapore”) that allows the ACE’s suppliers to
untuk menerima pembayaran lebih awal dari BRI receive early payment from BRI Singapore for
Singapura atas tagihan yang diterbitkan kepada amounts invoiced to ACE. Under these
ACE. Berdasarkan pengaturan tersebut, BRI arrangements, BRI Singapore may settle supplier
Singapura dapat melunasi tagihan pemasok invoices of up to US$ 100,000 thousand with a
hingga sebesar US$ 100.000 ribu dengan jangka maximum tenor of 180 days, subject to the BRI’s
waktu maksimum 180 hari, sesuai dengan Singapore approval (“Supplier Financing
persetujuan bank (“Pengaturan Pembiayaan Arrangement”).
Pemasok”).
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
ACE wajib melunasi kepada BRI Singapura ACE is required to repay BRI Singapore the full
seluruh nilai penuh tagihan pada tanggal jatuh invoice amount on the agreed payment date,
tempo yang disepakati, termasuk bunga yang including interest calculated at SOFR + certain
dihitung berdasarkan SOFR + bunga tertentu. percentage. As the arrangements do not permit
Karena pengaturan tidak memungkinkan ACE ACE to extend finance from BRI Singapore by
untuk memperluas pembiayaan dari BRI paying them later than ACE would have paid its
Singapura dengan membayar mereka lebih suppliers, ACE considers amounts payable to BRI
lambat daripada ACE membayar pemasoknya, Singapore should be presented as part of trade
ACE menganggap jumlah yang terutang kepada accounts payable.
bank disajikan sebagai bagian dari utang usaha.
Pada tanggal 31 Desember 2025, utang usaha As of December 31, 2025, trade accounts
sebesar US$ 92.387 ribu merupakan Pengaturan payables amounting to US$ 92,387 thousand are
Pembiayaan Pemasok. subject to Supplier Financing Arrangement.
Perusahaan tidak menghadapi risiko likuiditas The Company does not face a significant liquidity
yang signifikan sebagai akibat dari Pengaturan risk as a result of its Supplier Financing
Pembiayaan Pemasok tersebut. Arrangement.
18. LIABILITAS LAINNYA 18. OTHER LIABILITIES
Utang lain-lain Other accounts payable
Pada tanggal 31 Desember 2025 dan 2024, Grup As of December 31, 2025 and 2024, the Group
juga memiliki utang lain-lain kepada pihak ketiga also has other accounts payable to third parties
masing-masing sebesar US$ 384.116 ribu dan amounted to US$ 384,116 thousand and
US$ 31.170 ribu. Pada tanggal 31 Desember US$ 31,170 thousand, respectively. As of
2025, utang lain-lain kepada pihak ketiga December 31, 2025, other accounts payable to
sebagian besar merupakan imbalan yang third parties are mainly associated with deferred
ditangguhkan kepada Shell Singapore Pte Ltd. consideration to Shell Singapore Pte. Ltd. from
atas akuisisi ACE (Catatan 40) dan terkait acquisition of ACE (Note 40) and construction and
pembangunan dan pembelian aset tetap Grup. acquisition of the Group’s property, plant and
equipment.
Pada tanggal 31 Desember 2024, utang lain-lain As of December 31, 2024, other accounts payable
kepada pihak ketiga sebagian besar terkait to third parties are mainly associated with
pembangunan dan pembelian aset tetap Grup. construction and acquisition of the Group’s
property, plant and equipment.
Biaya yang masih harus dibayar Accrued expenses
Biaya yang masih harus dibayar sebagian besar Accrued expenses mainly consist of interest
terdiri dari biaya bunga atas utang bank dan expenses on bank loans and bonds payable and
utang obligasi dan biaya operasional yang masih accrued operating expenses.
harus dibayar.
Uang muka pelanggan Customer advances
Uang muka pelanggan merupakan uang muka Customer advances represent amounts received
yang diterima Grup dari pelanggan, yang by the Group from customers, which give rise to
menimbulkan kewajiban bagi Grup untuk the Group’s obligation to deliver goods or services
menyerahkan barang atau jasa kepada to those customers.
pelanggan tersebut.
Uang muka pemasok Advance supply fee
ACE, entitas anak, memiliki perjanjian jangka ACE, a subsidiary, has a long-term framework
panjang dengan pihak ketiga pada tanggal 8 Mei agreement with a third party, Glencore Singapore
2024, Glencore Singapore Pte. Ltd., dimana ACE Pte. Ltd. on May 8, 2024, under which ACE
menerima biaya pasokan tahunan sebagai receives an annual supply fee in exchange for
imbalan atas pemberian hak eksklusif atas exclusive rights to feedstock supply and refined oil
pasokan bahan baku dan pengambilan produk product offtake. The fee, covering an initial multi-
minyak olahan. Biaya tersebut, yang mencakup year period, was agreed to be received in advance
periode awal beberapa tahun, disepakati untuk and will be amortised based on the Group’s supply
diterima dimuka dan akan diamortisasi and product offtake volumes. As of December 31,
berdasarkan volume pasokan dan pengambilan 2025, of the amount receipt in advance,
produk Grup. Pada 31 Desember 2025, dari US$ 214,605 thousand is due for more than
jumlah yang diterima dimuka, sebesar 12 months presented as non-current portion, and
US$ 214.605 ribu jatuh tempo lebih dari 12 bulan US$ 50,001 thousand is due within 12 months and
dan disajikan sebagai bagian jangka panjang, presented as current portion.
sedangkan sebesar US$ 50.001 ribu jatuh tempo
dalam 12 bulan dan disajikan sebagai bagian
lancar.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Pendapatan diterima dimuka Unearned revenues
Pendapatan diterima dimuka merupakan saldo Unearned revenues represent the balance of funds
atas uang yang telah diterima dimuka Grup dari received in advance by the Group from customers
pelanggan namun belum memenuhi persyaratan but not yet meet the revenue recognition criteria.
pengakuan pendapatan.
Provisi atas pajak karbon Provision for carbon taxes
Pemerintah Singapura memperkenalkan Carbon The Singapore Government introduced the Carbon
Pricing Act 2018 (“CPA”) pada tahun 2019, Pricing Act 2018 (“CPA”) in 2019, where an
dimana setiap fasilitas industri yang industrial facility that emits direct greenhouse
menghasilkan emisi gas rumah kaca langsung gases (“GHG”) estimated to be equal to or above
(“GRK”) langsung yang diperkirakan mencapai 25,000 tonnes of GHG emissions (“tCO2e”) in a
atau melebihi 25.000 ton setara karbon dioksida particular year is charged a tax.
(“tCO₂e”) dalam satu tahun dikenakan pajak
karbon.
Pada tahun 2025, ACE telah melampaui ambang During 2025, ACE exceeded the emissions
batas emisi sebesar 25.000 tCO2e dan mengakui threshold of 25,000 tCO2e and recognised a
provisi sebesar US$ 53.149 ribu, yang dihitung provision of US$ 53,149 thousand based on the
berdasarkan jumlah emisi GRK yang dapat total amount of reckonable GHG emissions of its
dikenakan pajak dari fasilitasnya dikalikan taxable facilities multiplied by the tax rate S$ 25
dengan tarif pajak sebesar S$ 25 (atau setara (or equivalent to US$ 20) per tCO2e. The provision
dengan US$ 20) per tCO2e. Provisi tersebut akan will be settled in 2026.
diselesaikan pada tahun 2026.
19. UTANG PAJAK 19. TAXES PAYABLE
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pajak penghasilan badan Corporate income tax
Entitas anak (Catatan 38) 505 490 Subsidiaries (Note 38)
Pajak penghasilan Income taxes
Pasal 4(2) 2.365 732 Article 4(2)
Pasal 15 35 16 Article 15
Pasal 21 51 365 Article 21
Pasal 23 321 208 Article 23
Pasal 25 1 416 Article 25
Pasal 26 283 543 Article 26
Pajak pertambahan nilai 9.627 1.418 Value added tax
Pajak lainnya 622 528 Other tax
Jumlah 13.810 4.716 Total
20. LIABILITAS SEWA 20. LEASE LIABILITIES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
a. Analisis jatuh tempo a. Maturity analysis
Tahun 1 41.345 1.801 Year 1
Tahun 2 51.748 2.232 Year 2
Tahun 3 49.255 2.183 Year 3
Tahun 4 39.642 1.402 Year 4
Tahun 5 32.560 1.245 Year 5
Setelah 5 tahun 449.137 - Later than 5 years
Subjumlah 663.687 8.863 Subtotal
Penghasilan bunga ditangguhkan (247.448) (1.324) Unearned interest
Jumlah liabilitas sewa 416.239 7.539 Total lease liabilities
Bagian yang jatuh tempo dalam
waktu satu tahun (41.345) (1.801) Current maturities
Liabilitas sewa jangka panjang 374.894 5.738 Non-current lease liabilities
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
b. Rincian berdasarkan pesewa: b. By lessor
JTC Corporation 177.884 - JTC Corporation
Advario Singapore Chemical Pte. Ltd. 68.873 - Advario Singapore Chemical Pte. Ltd.
PCS Petrochemical Corporation 53.066 - PCS Petrochemical Corporation
Chevron Phillips Singapore Chevron Phillips Singapore
Chemicals Pte. Ltd. 29.941 - Chemicals Pte. Ltd.
Vopak Terminals Singapore Pte. Ltd 26.657 - Vopak Terminals Singapore Pte. Ltd
Penguin International Ltd. 15.967 - Penguin International Ltd.
Sembcorp Industries Ltd. 10.513 - Sembcorp Industries Ltd.
Air Liquide Singapore Pte Ltd. 9.517 - Air Liquide Singapore Pte Ltd.
PT Krakatau Steel (Persero) Tbk 5.944 - PT Krakatau Steel (Persero) Tbk
PT Patria Nusa Segara 4.065 - PT Patria Nusa Segara
Mapletree Pan Asia Commercial Trust 3.654 - Mapletree Pan Asia Commercial Trust
Ecolab Pte. Ltd. 3.095 - Ecolab Pte. Ltd.
Comfortdelgro Bus Pte. Ltd. 2.462 - Comfortdelgro Bus Pte. Ltd.
PT Krakatau Sarana Properti 1.789 2.635 PT Krakatau Sarana Properti
PT Panca Puri Perkasa (Catatan 42) - 4.831 PT Panca Puri Perkasa (Note 42)
Lainnya 2.812 73 Others
Jumlah 416.239 7.539 Total
Grup tidak menghadapi risiko likuiditas yang The Group does not face a significant liquidity risk
signifikan sehubungan dengan liabilitas sewa. with regard to its lease liabilities. Lease liabilities
Liabilitas sewa diawasi oleh fungsi treasury Grup. are monitored within the Group's treasury
function.
21. UTANG BANK 21. BANK LOANS
Utang bank jangka pendek Short-term bank loans
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Perusahaan The Company
DBS Bank Ltd, Singapura 145.000 - DBS Bank Ltd, Singapore
PT Bank HSBC Indonesia 94.000 - PT Bank HSBC Indonesia
PT Bank Mandiri (Persero) Tbk 50.000 50.000 PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk 20.000 10.000 PT Bank Central Asia Tbk
PT Bank Danamon Indonesia Tbk 20.000 - PT Bank Danamon Indonesia Tbk
PT Bank CIMB Niaga Tbk 15.000 - PT Bank CIMB Niaga Tbk
Jumlah utang bank jangka pendek 344.000 60.000 Total short-term bank loans
Grup telah melakukan pembayaran utang bank The Group has made payment of short-term bank
jangka pendek untuk tahun yang berakhir loans for the year ended December 31, 2025 and
31 Desember 2025 dan 2024 masing-masing 2024 totalling US$ 810,619 thousand, and
sebesar US$ 810.619 ribu dan US$ 116.794 ribu. US$ 116,794 thousand, respectively.
Perusahaan The Company
DBS Bank Ltd, Singapura DBS Bank Ltd, Singapore
Berdasarkan Perjanjian Kredit tanggal 25 Mei Based on the Credit Facility Agreement dated
2018, sebagaimana yang terakhir kalinya diubah May 25, 2018, as last amended with credit facility
terhadap perjanjian kredit tanggal 28 Juni 2024, agreement dated June 28, 2024, the Company
Perusahaan dan CATCO memperoleh penawaran and CATCO obtained a working capital credit
fasilitas kredit modal kerja sebesar US$ 110.000 facility amounted US$ 110,000 thousand and
ribu dan fasilitas pinjaman perdagangan sebesar trade loan facility amounted US$ 125,000
US$ 125.000 ribu dari DBS Bank Ltd, Singapura. thousand from DBS Bank Ltd, Singapore with
dengan tingkat suku bunga tahunan sebesar annual interest rate of SOFR + certain percentage
SOFR + persentase tertentu dan jangka waktu for a period of 12 months. This agreement shall
12 bulan. Perjanjian ini akan diperpanjang be extended automatically.
otomatis.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts as
melakukan hal-hal tertentu yang tercantum stated in the agreement and maintaining total
dalam perjanjian dan memelihara rasio total consolidated interest-bearing debt minus the
consolidated interest-bearing debt minus the Non-Recourse Based Debts to equity shall not
Non-Recourse Based Debts to equity tidak exceed 1:1.
melebihi 1:1.
Non-Recourse Based Debts merupakan utang Non-Recourse Based Debts means interest bearing
berbasis bunga yang diberikan kepada entitas debt that is given to the Company’s subsidiaries and
anak Perusahaan dan bersifat non-recourse is a non-recourse to the Company, beyond the
terhadap Perusahaan, di luar modal saham yang equity injected by the Company in such subsidiaries.
disuntikkan oleh Perusahaan di entitas anak
Perusahaan tersebut.
Sifat Non-Recouse kepada Perusahaan tidak The non-recourse nature to the Company does not
menjadikan Perusahaan berhutang atau memiliki cause the Company incurring any indebtedness or
kewajiban pembayaran utang dan atau tidak having any obligation to repay such debt, nor does
membuat Perusahaan menjadi penanggung atau it render the Company liable as an obligor or
penjamin utang dan atau tidak bersifat cross guarantor, and it does not give rise to any cross-
default kepada Perusahaan. default to the Company.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Company
Perusahaan telah memenuhi syarat dan kondisi is in compliance with the terms and conditions of
pinjaman yang ditetapkan lenders. the loans set by the lenders.
PT Bank HSBC Indonesia PT Bank HSBC Indonesia
Berdasarkan Perjanjian Kredit No. JAK/180329/ Based on the Credit Facility Agreement
U/171109 tanggal 30 Juli 2018 sebagaimana No. JAK/180329/U/171109 dated July 30, 2018,
yang terakhir kalinya diubah terhadap perjanjian as last amended with the Addendum
kredit No. JAK/212477/U/2240228 tanggal No. JAK/212477/U/2240228 dated May 13, 2024,
13 Mei 2024, Perusahaan memperoleh the Company obtained clean import loan facility
penawaran fasilitas pinjaman impor sebesar amounted US$ 175,000 thousand from PT Bank
US$ 175.000 ribu dari PT Bank HSBC Indonesia HSBC Indonesia with annual interest rate of SOFR
dengan tingkat suku bunga sebesar SOFR + + certain percentage for a period of 6 months.
persentase tertentu dan jangka waktu 6 bulan. This agreement shall be extended automatically.
Perjanjian ini akan diperpanjang otomatis.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Company
Perusahaan telah memenuhi syarat dan kondisi is in compliance with the terms and conditions of
pinjaman yang ditetapkan lenders. the loans set by the lenders.
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Berdasarkan Perjanjian Kredit No. 69 tanggal Based on the Credit Facility Agreement No. 69
3 Juli 2018 sebagaimana yang terakhir kalinya dated July 3, 2018, as last amended with the
diubah terhadap perjanjian kredit nomor Addendum CRO.KP/244/NCL/2018 of credit
CRO.KP/244/NCL/2018 tanggal 28 Juli 2025, facility agreement dated July 28, 2025, the
Perusahaan memperoleh penawaran fasilitas Company obtained a working capital credit facility
kredit modal kerja sebesar US$ 50.000 ribu dari amounted US$ 50,000 thousand from PT Bank
PT Bank Mandiri (Persero) Tbk dengan tingkat Mandiri (Persero) Tbk with annual interest rate of
suku bunga tahunan sebesar SOFR + persentase SOFR + certain percentage for a period of 12
tertentu dan jangka waktu 12 bulan. Perjanjian months. This agreement has been extended until
ini telah diperpanjang sampai dengan 29 Juli July 29, 2026.
2026.
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts as
melakukan hal-hal tertentu yang tercantum stated in the agreement and maintaining Total
dalam perjanjian dan memelihara rasio Total Consolidated Interest-Bearing Debt to Equity
Consolidated Interest-Bearing Debt to Equity Ratio shall not exceed 150% (December 31,
tidak melebihi 150% (31 Desember 2024: 2024: 100%).
100%).
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Company
Perusahaan telah memenuhi syarat dan kondisi is in compliance with the terms and conditions of
pinjaman yang ditetapkan lenders. the loans set by the lenders.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Berdasarkan Perjanjian Kredit No. 91 tanggal Based on the Credit Facility Agreement No. 91
16 Desember 2004 sebagaimana yang terakhir dated December 16, 2004, as last amended with
kalinya diubah dengan surat pemberitahuan credit facility extension notification letter dated
perpanjangan fasilitas kredit tanggal 24 Juli July 24, 2025, the Company obtained a working
2025, Perusahaan memperoleh penawaran capital credit facility amounted to US$ 80,000
fasilitas kredit modal kerja sebesar US$ 80.000 thousand from PT Bank Central Asia Tbk with
ribu dari PT Bank Central Asia Tbk, dengan annual interest rate of Secured overnight
tingkat suku bunga tahunan sebesar Secured financing rate (“SOFR”) 3 months + certain
overnight financing rate (“SOFR”) 3 bulan + percentage for a period of 12 months. This loan
persentase tertentu dan jangka waktu 12 bulan. has been extended until January 27, 2026 based
Perjanjian ini telah diperpanjang sampai dengan on notification letter mentioned above.
27 Januari 2026 berdasarkan surat
pemberitahuan di atas.
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts as
melakukan hal-hal tertentu yang tercantum stated in the agreement and maintaining ratio of
dalam perjanjian dan memelihara rasio interest- interest-bearing debts minus the Non-Recourse
bearing debt minus the Non-Recourse Based Based Debts to equity ratio shall not exceed 1.5
Debts to equity tidak lebih dari 1,5 kali (31 times (December 31, 2024: Total interest bearing
Desember 2024: Total intrerest bearing debt to debt to equity shall not exceed to 1 time).
equity tidak lebih dari 1 kali).
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Company
Perusahaan telah memenuhi syarat dan kondisi is in compliance with the terms and conditions of
pinjaman yang ditetapkan lenders. the loans set by the lenders.
PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
Berdasarkan Perjanjian Kredit No. 43 tanggal Based on the Credit Facility Agreement No. 43
28 September 2011 sebagaimana yang terakhir dated September 28, 2011 as last amended with
kalinya diubah terhadap perjanjian kredit Addendum No. B437/ARO/EB/0725 dated July 29,
No. B437/ARO/EB/0725 tanggal 29 Juli 2025, 2025, the Company obtained credit facility
Perusahaan memperoleh penawaran fasilitas amounted US$ 20,000 thousand from PT Bank
kredit sebesar US$ 20.000 ribu dari PT Bank Danamon Indonesia Tbk with annual interest rate
Danamon Indonesia Tbk dengan tingkat suku of SOFR + certain percentage for a period of
bunga tahunan sebesar SOFR + persentase 12 months. This agreement has been extended
tertentu dan jangka waktu 12 bulan. Perjanjian until July 30, 2026.
ini telah diperpanjang sampai dengan 30 Juli
2026.
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts as
melakukan hal-hal tertentu yang tercantum stated in the agreement and maintaining Total
dalam perjanjian dan memelihara rasio Total Consolidated Interest-Bearing Debt to Equity
Consolidated Interest-Bearing Debt to Equity Ratio shall not exceed 2,5:1.
tidak melebihi 2.5:1.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Company
Perusahaan telah memenuhi syarat dan kondisi is in compliance with the terms and conditions of
pinjaman yang ditetapkan lenders. the loans set by the lenders.
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
Berdasarkan Perjanjian Kredit Based on the Credit Facility Agreement
No. 030/CB/JKT/2018 tanggal 4 Mei 2018 No. 030/CB/JKT/2018 dated May 4, 2018 as last
sebagaimana yang terakhir kalinya diubah amended dated July 16, 2025, the Company
terhadap perjanjian kredit tanggal 16 Juli 2025, obtained credit facility amounted US$ 15,000
Perusahaan memperoleh penawaran fasilitas thousand from PT Bank CIMB Niaga Tbk with
kredit sebesar US$ 15.000 ribu dari PT Bank annual interest rate of SOFR + certain percentage
CIMB Niaga Tbk dengan tingkat suku bunga for a period of 12 months. This agreement has
tahunan sebesar SOFR + persentase tertentu been extended until May 4, 2026.
dan jangka waktu 12 bulan. Perjanjian ini telah
diperpanjang sampai dengan 4 Mei 2026.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Company
Perusahaan telah memenuhi syarat dan kondisi is in compliance with the terms and conditions of
pinjaman yang ditetapkan lenders. the loans set by the lenders.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
ACE ACE
DBS Bank Ltd. DBS Bank Ltd.
Berdasarkan Perjanjian Kredit Based on the Credit Facility Agreement
No. IBGERI/ZX/DK/ACE tanggal 24 Januari 2025, No. IBGERI/ZX/DK/ACE dated January 24, 2025,
sebagaimana yang terakhir kalinya diubah as last amended with Addendum No.
terhadap perjanjian kredit No. IBGERI/DK/ACE IBGERI/DK/ACE dated April 1, 2025, ACE, a
tanggal 1 April 2025, ACE, entitas subsidiary, entered into uncommitted revolving
anak, menandatangani perjanjian uncommitted credit facility agreement of US$ 120,000
revolving credit facility sebesar US$ 120.000 ribu thousand from DBS Bank Ltd. with annual interest
dari DBS Bank Ltd. dengan tingkat suku rate of SOFR + certain percentage. The facility
bunga tahunan sebesar SOFR + persentase has a maturity date of 6 months after the
tertentu. Fasilitas ini memiliki jatuh tempo 6 drawdown date.
bulan setelah tanggal penarikan.
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi ACE untuk tidak melakukan hal- restrict ACE in performing certain acts as stated
hal tertentu yang tercantum dalam perjanjian in the agreement and maintaining ACE’s
dan memelihara rasio Consolidated Interest- Consolidated Interest-Bearing Net Debt to Equity
Bearing Net Debt to Equity ACE tidak melebihi Ratio shall not exceed 250%.
250%.
Pada bulan Mei sampai Agustus 2025, ACE telah During the period from May to August 2025, ACE
melakukan pembayaran utang bank jangka made repayments of short-term bank loans
pendek sebesar US$ 100.000 ribu. amounted to US$ 100,000 thousand.
RPU RPU
Berdasarkan Perjanjian Kredit Based on the Credit Facility Agreement
No. CRO.JKO/0075/ KMK/2019 tanggal No. CRO.JKO/0075/KMK/2019 dated September 19,
19 September 2019, RPU, entitas anak, 2019, RPU, a subsidiary, obtained a working
memperoleh penawaran fasilitas kredit modal capital credit facility amounted to
kerja sebesar Rp 10.000 juta dari PT Bank Rp 10,000 million from PT Bank Mandiri (Persero)
Mandiri (Persero) Tbk. Perjanjian ini telah Tbk. This loan has been extended until September
diperpanjang sampai dengan 18 September 18, 2026, based on Addendum VIII under
2026 melalui Adendum VIII atas perjanjian agreement No. CRO.JKO/0075/ KMK/2019 dated
No. CRO.JKO/0075/ KMK/2019 tanggal September 15, 2025, with annual interest rate of
15 September 2025 dengan tingkat suku bunga 8.05% + certain percentage in period of
tahunan sebesar 8,05% + persentase tertentu 12 months. As of December 31, 2025, there is no
dan jangka waktu 12 bulan. Pada 31 Desember outstanding loan related to this facility
2025, tidak terdapat saldo utang bank terkait (2024: US$ nil).
fasilitas ini (2024: US$ nihil).
Fasilitas pinjaman ini dijamin dengan aset tetap The loan facility is secured by property, plant and
berupa tanah seluas 54.445 m2 dan 45 unit equipment in the form of land with an area of
tangki yang berdiri di atasnya berlokasi di Desa 54,445 square meters and 45 tank units standing
Mangunreja, Pulo Ampel, Serang, Banten dengan on it located in Desa Mangunreja, Pulo Ampel,
SHGB No. 32, SHGB No. 34, dan SHGB No. 198 Serang, Banten with SHGB No. 32, SHGB No. 34,
atas nama RPU dan piutang usaha fidusia and SHGB No. 198 on behalf of RPU and fiduciary
sebesar Rp 10.000 juta (setara dengan trade accounts receivables amounted to
US$ 709.270). Rp 10,000 million (equivalent to US$ 709,270).
RPU diwajibkan untuk melaporkan kepada RPU is required to report to PT Bank Mandiri
PT Bank Mandiri (Persero) Tbk paling lambat (Persero) Tbk maximum 30 (thirty) days after
30 (tiga puluh) hari sejak dilaksanakan dividend distribution. Dividend distribution can be
pembagian dividen. Pembagian dividen dapat made if RPU comply with the following financial
dilakukan sepanjang RPU memenuhi rasio ratios:
keuangan berikut:
• Rasio dividen yang dibayarkan dengan laba • Dividend paid to net income ratio shall not
bersih tidak boleh melebihi 100%. exceed 100%.
• Rasio hutang dengan ekuitas maksimal • Debt to Equity Ratio shall be maximum
200%. 200%.
• Debt Service Charge Ratio minimal 120%. • Debt Service Charge Ratio shall be minimum
120%.
• Ekuitas tidak diperkenankan negatif. • Equity shall not be in negative.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
RPU telah melakukan pembayaran utang bank RPU has made payment of short-term bank loans
jangka pendek sebesar US$ 566 ribu untuk totalling US$ 566 thousand for the year ended
tahun yang berakhir 31 Desember 2025 December 31, 2025 (2024: US$ 649 thousand).
(2024: US$ 649 ribu).
Pada tanggal 31 Desember 2025 dan 2024, RPU As of December 31, 2025 and 2024, RPU is in
telah memenuhi syarat dan kondisi pinjaman compliance with the terms and conditions of the
yang ditetapkan lenders. loans set by the lenders.
Utang bank jangka panjang Long-term bank loans
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pinjaman Berjangka Term Loans
US$ 280 juta 229.233 243.096 US$ 280 million
US$ 250 juta 234.692 240.609 US$ 250 million
US$ 60 juta dan Rp 1 triliun 88.228 93.708 US$ 60 million and Rp 1 trillion
US$ 150 juta 145.910 149.613 US$ 150 million
US$ 75 juta 63.657 67.431 US$ 75 million
US$ 70 juta - 40.721 US$ 70 million
US$ 35 juta dan Rp 585.340 juta - 14.177 US$ 35 million and Rp 585,340 million
US$ 13 juta 3.249 7.796 US$ 13 million
US$ 50 juta 49.166 - US$ 50 million
PT Bank Mandiri (Persero) Tbk - 1 2.860 3.280 PT Bank Mandiri (Persero) Tbk - 1
PT Bank Mandiri (Persero) Tbk - 2 237.744 246.986 PT Bank Mandiri (Persero) Tbk - 2
PT Bank Danamon Indonesia Tbk 118.826 - PT Bank Danamon Indonesia Tbk
Bangkok Bank Public Company Limited - 1 246.251 - Bangkok Bank Public Company Limited - 1
Bangkok Bank Public Company Limited - 2 98.001 - Bangkok Bank Public Company Limited - 2
KKR Capital Markets Asia II Ltd 744.103 - KKR Capital Markets Asia II Ltd
PT Bank Tabungan Negara Tbk 61.381 - PT Bank Tabungan Negara Tbk
Pinjaman Sindikasi Syndication Loan
Perusahaan 764.157 129.057 The Company
ACE 980.214 - ACE
Kredit Investasi Credit Investment
PT Bank Central Asia Tbk 39.478 42.504 PT Bank Central Asia Tbk
Jumlah utang jangka panjang 4.107.150 1.278.978 Total long-term loans
Bagian yang jatuh tempo
dalam satu tahun (136.069) (68.474) Current maturities
Utang bank jangka panjang - dikurangi
bagian yang jatuh tempo Long-term bank loans - net of
dalam satu tahun 3.971.081 1.210.504 current maturities
Pada tanggal 31 Desember 2025, jadwal As of December 31, 2025, loan principal
pelunasan pokok pinjaman adalah sebagai repayment schedule is as follows:
berikut:
Pinjaman
Pinjaman sindikasi/
berjangka/ Syndication Kredit investasi/ Jumlah/
Term loans loans Credit investment Total
Tahun Year
2026 94.616 39.673 1.780 136.069 2026
2027 95.404 77.607 1.780 174.791 2027
2028 503.884 97.607 2.002 603.493 2028
2029 82.017 138.477 17.795 238.289 2029
2030 69.056 175.378 16.683 261.117 2030
2031 390.157 648.845 - 1.039.002 2031
2032 365.731 160.000 - 525.731 2032
2033 565.908 160.000 - 725.908 2033
2034 112.500 160.000 - 272.500 2034
2035 70.068 120.000 - 190.068 2035
Jumlah pokok 2.349.341 1.777.587 40.040 4.166.968 Total principal
Biaya perolehan pinjaman Unamortized
yang belum diamortisasi (26.040) (33.216) (562) (59.818) transaction costs
Jumlah pinjaman - bersih 2.323.301 1.744.371 39.478 4.107.150 Total loan - net
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Biaya perolehan diamortisasi atas utang bank The amortized cost of the long-term bank loans
jangka panjang adalah sebagai berikut: are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Utang bank jangka panjang 4.107.150 1.278.978 Long-term bank loans
Biaya bunga yang masih
harus dibayar 13.696 12.203 Accrued interest expenses
Jumlah 4.120.846 1.291.181 Total
Biaya bunga yang masih harus dibayar dicatat The above accrued interest expenses are
dalam akun biaya yang masih harus dibayar. presented as accrued expenses.
Grup telah melakukan pembayaran utang bank The Group has made payment of long-term bank
jangka panjang untuk tahun-tahun yang loans for the year ended December 31, 2025
berakhir 31 Desember 2025 sebesar totalling US$ 110,441 thousand (2024:
US$ 110.441 ribu (2024: US$ 212.620 ribu). US$ 212,620).
Pada tanggal 31 Desember 2025 dan 2024, Grup As of December 31, 2025 and 2024, the Group is
telah memenuhi syarat dan kondisi pinjaman in compliance with the terms and conditions of the
yang ditetapkan lenders. loans set by the lenders.
Pinjaman Berjangka US$ 280 Juta US$ 280 Million Term Loan
Berdasarkan Akta Perjanjian Kredit No. 114 Based on the Deed of Credit Agreement No. 114
tanggal 11 Juni 2021, Perusahaan memperoleh dated June 11, 2021, the Company obtained a
Fasilitas Pinjaman Berjangka sebesar Term Loan Facility amounted to US$ 280,000
US$ 280.000 ribu dari PT Bank Mandiri (Persero) thousand from PT Bank Mandiri (Persero) Tbk with
Tbk dengan tingkat suku bunga tahunan annual floating interest rate of SOFR 6 months +
mengambang sebesar SOFR 6 bulan + certain percentage with maximum period of
persentase tertentu dengan jangka waktu 84 months.
maksimal 84 bulan.
Dana yang diperoleh dari pinjaman digunakan Proceeds from the loan were utilized to finance the
untuk membiayai kegiatan operasional Perusahaan. Company’s operational activity purposes.
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts as
melakukan hal-hal tertentu yang tercantum stated in the agreement and maintaining Total
dalam perjanjian dan memelihara rasio Total Consolidated Interest-Bearing Debt to Equity
Consolidated Interest-Bearing Debt to Equity Ratio shall not exceed 150%, effective on July 28,
tidak melebihi 150%, efektif pada tanggal 28 Juli 2025 (December 31, 2024: 100%).
2025 (31 Desember 2024: 100%).
Secara bersamaan, Perusahaan juga telah Simultaneously, the Company has entered into
melakukan perjanjian swap suku bunga terhadap interest rate swap to fix the interest rate on
sebagian pinjaman pada setiap tanggal certain amount of the loan on every interest
pembayaran bunga. payment date.
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Jumlah 229.600 243.600 Total
Biaya perolehan pinjaman yang
belum diamortisasi (367) (504) Unamortized transaction costs
Bersih 229.233 243.096 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (16.800) (14.000) Less current maturity
Bagian jangka panjang 212.433 229.096 Long-term portion
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Pelunasan pinjaman dilakukan dalam 13 kali Loan repayments are made on 13 installments,
cicilan, dengan jadwal sebagai berikut: with the following schedule:
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of principal
Bulan/Months %
15 2
21 2
27 2
33 2
39 2,5
45 2,5
51 2,5
57 2,5
63 3
69 3
75 3
81 3
84 70
Jumlah/Total 100
Pinjaman Berjangka US$ 250 Juta US$ 250 Million Term Loan
Berdasarkan Akta Perjanjian Kredit No. 19 Based on the Deed of Credit Agreement No. 19
tanggal 5 Oktober 2021, Perusahaan dated October 5, 2021, the Company obtained a
memperoleh Fasilitas Pinjaman Berjangka Term Loan Facility amounted to US$ 250,000
sebesar US$ 250.000 ribu dari PT Bank Negara thousand from PT Bank Negara Indonesia
Indonesia (Persero) Tbk dengan tingkat suku (Persero) Tbk with annual floating interest rate of
bunga tahunan mengambang sebesar SOFR 6 SOFR 6 months + certain percentage. The facility
bulan + persentase tertentu. Fasilitas terdiri dari consists of Facility I with principal amounted to
Kredit I dengan pokok sebesar US$ 150.000 ribu, US$ 150,000 thousand with period of 84 months
jangka waktu 84 bulan dan grace period 12 bulan and grace period 12 months and Facility II with
serta Kredit II dengan pokok sebesar principal amounted to US$ 100,000 thousand with
US$ 100.000 ribu, jangka waktu 120 bulan dan period of 120 months and grace period
grace period 24 bulan. 24 months.
Dana yang diperoleh dari Kredit I dan Kredit II Proceeds from the Facility I and II were utilized
masing-masing digunakan untuk pelunasan for redemption of 4.95% Senior Unsecured
4,95% Senior Unsecured Notes US$ 300.000 ribu Notes US$ 300,000 thousand and for financing
dan untuk pembiayaan kebutuhan pra-operasi the pre-operation activities of CAP2, respectively.
CAP2.
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts as
melakukan hal-hal tertentu yang tercantum stated in the agreement and maintaining Total
dalam perjanjian dan memelihara rasio Total Consolidated Interest-Bearing Debt to Equity
Consolidated Interest-Bearing Debt to Equity Ratio shall not exceed 1.5 times, effective on
tidak melebihi 1,5 kali, efektif pada tanggal December 12, 2025 (December 31, 2024: 1
12 Desember 2025 (31 Desember 2024: 1 kali). time).
Secara bersamaan, Perusahaan juga telah Simultaneously, the Company has entered into
melakukan perjanjian swap suku bunga terhadap interest rate swap to fix the interest rate on
sebagian pinjaman pada setiap tanggal certain amount of the loan on every interest
pembayaran bunga. payment date.
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Kredit I 141.000 144.000 Facility I
Kredit II 94.000 97.000 Facility II
Jumlah 235.000 241.000 Total
Biaya perolehan pinjaman yang
belum diamortisasi (308) (391) Unamortized transaction costs
Bersih 234.692 240.609 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (10.500) (6.000) Less current maturity
Bagian jangka panjang 224.192 234.609 Long-term portion
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Pelunasan pinjaman dilakukan dalam 12 kali Loan repayments are made in 12 installments for
cicilan untuk Term I dan 16 kali cicilan untuk Term Term I and 16 installments for Term II, with the
II, dengan jadwal sebagai berikut: following schedule:
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of princ ipal
Bulan/Months %
18 1
24 1
30 1
36 1
42 1
48 1
54 2,5
60 2,5
66 2,5
72 2,5
78 6
84 78
Jumlah/Total 100
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of principal
Bulan/Months %
30 1,5
36 1,5
42 1,5
48 1,5
54 1,5
60 1,5
66 1,5
72 1,5
78 1,5
84 1,5
90 1,5
96 1,5
102 2
108 2
114 4
120 74
Jumlah/Total 100
Pinjaman Berjangka US$ 60 Juta dan US$ 60 Million and Rp 1 Trillion Term Loan
Rp 1 Triliun
Berdasarkan Akta Perjanjian Kredit No. 74 Based on the Deed of Credit Agreement No. 74
tanggal 28 September 2021, Perusahaan dated September 28, 2021, the Company
memperoleh Fasilitas Pinjaman Berjangka obtained an Installment Loan Facility amounted to
sebesar US$ 60.000 ribu dan Rp 1 triliun (setara US$ 60,000 thousand and Rp 1 trillion (equivalent
dengan US$ 70.136 ribu) dari PT Bank Central to US$ 70,136 thousand) from PT Bank Central
Asia Tbk dengan tingkat suku bunga tahunan Asia Tbk with annual floating interest rate of SOFR
mengambang masing-masing sebesar SOFR 3 3 months + certain percentage and JIBOR 3
bulan + persentase tertentu dan JIBOR 3 bulan months + certain percentage, respectively with
+ persentase tertentu dengan jangka waktu period of 84 months and grace period 6 months.
84 bulan dan grace period 6 bulan.
Dana yang diperoleh dari pinjaman digunakan Proceeds from the loan were utilized for financing
untuk keperluan general multi purpose, the Company’s general multi purpose, including
termasuk modal kerja Perusahaan. the working capital expenditure.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts as
melakukan hal-hal tertentu yang tercantum stated in the agreement and maintaining ratio of
dalam perjanjian dan memelihara rasio interest- interest-bearing debt minus the Non-Recourse
bearing debt minus the Non-Recourse Based Based Debts to equity shall not exceed 1.5 times,
Debts to equity tidak lebih dari 1,5 kali, efektif effective on December 16, 2025 (December 31,
pada tanggal 16 Desember 2025 (31 Desember 2024: Total Interest-Bearing Debt to Equity shall
2024: Total Interest-Bearing Debt to Equity not exceed 1 time).
tidak lebih dari 1 kali).
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Jumlah 88.238 93.946 Total
Biaya perolehan pinjaman yang
belum diamortisasi (10) (238) Unamortized transaction costs
Bersih 88.228 93.708 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (4.188) (4.256) Less current maturity
Bagian jangka panjang 84.040 89.452 Long-term portion
Pelunasan pinjaman dilakukan dalam 13 kali Loan repayments are made on 13 installments,
cicilan, dengan jadwal sebagai berikut: with the following schedule:
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of principal
Bulan/Months %
12 2
18 2
24 2
30 2
36 2
42 2
48 2
54 2
60 2
66 2
72 2,5
78 2,5
84 75
Jumlah/Total 100
Pinjaman Berjangka US$ 150 Juta US$ 150 Million Term Loan
Berdasarkan Akta Perjanjian Kredit No. 73 Based on the Deed of Credit Agreement
tanggal 7 Juli 2022, Perusahaan memperoleh No. 73 dated July 7, 2022, the Company obtained
Fasilitas Kredit Investasi sebesar US$ 150.000 an Investment Credit Facility amounted to
ribu dari PT Bank OCBC NISP Tbk, dengan tingkat US$ 150,000 thousand from PT Bank OCBC NISP
suku bunga tahunan mengambang sebesar SOFR Tbk, with annual floating interest rate of SOFR
6 bulan + persentase tertentu dengan jangka 6 months + certain percentage with period of
waktu 96 bulan setelah jangka waktu 96 months after availability period 24 months.
ketersediaan 24 bulan.
Dana yang diperoleh dari pinjaman digunakan Proceeds from the loan were utilized for general
untuk pembiayaan kegiatan usaha perusahaan corporate expenditure purposes.
sehari-hari.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts as
melakukan hal-hal tertentu yang tercantum stated in the agreement and maintaining Total
dalam perjanjian dan memelihara rasio Total Consolidated Interest-Bearing Debt to Equity
Consolidated Interest-Bearing Debt to Equity Ratio shall not exceed 2.5 times, effective on
tidak melebihi 2,5 kali, efektif pada tanggal July 15, 2025 (December 31, 2024: 1.5 times).
15 Juli 2025 (31 Desember 2024: 1,5 kali).
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Jumlah 146.250 150.000 Total
Biaya perolehan pinjaman yang
belum diamortisasi (340) (387) Unamortized transaction costs
Bersih 145.910 149.613 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (4.500) (4.500) Less current maturity
Bagian jangka panjang 141.410 145.113 Long-term portion
Pelunasan pinjaman dilakukan dalam 16 kali Loan repayments are made on 16 installments,
cicilan, dengan jadwal sebagai berikut: with the following schedule:
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of principal
Bulan/Months %
30 1,5
36 1,5
42 1,5
48 1,5
54 1,5
60 1,5
66 1,5
72 1,5
78 1,5
84 1,5
90 1,5
96 1,5
102 2
108 2
114 4
120 74
Jumlah/Total 100
Pinjaman Berjangka US$ 75 Juta US$ 75 Million Term Loan
Berdasarkan Akta Perjanjian Kredit No. 3 tanggal Based on the Deed of Credit Agreement
3 Januari 2022, Perusahaan memperoleh No. 3 dated January 3, 2022, the Company
Fasilitas Pinjaman Berjangka sebesar obtained a Term Loan Facility amounted to
US$ 75.000 ribu dari PT Bank Rakyat Indonesia US$ 75,000 thousand from PT Bank Rakyat
(Persero) Tbk dengan tingkat suku bunga Indonesia (Persero) Tbk with annual floating
tahunan mengambang sebesar SOFR 3 bulan + interest rate of SOFR 3 months + certain
persentase tertentu dengan jangka waktu percentage with period of 84 months.
84 bulan.
Dana yang diperoleh dari pinjaman digunakan Proceeds from the loan were utilized for financing
untuk keperluan general corporate purpose the Company’s general corporate purpose.
Perusahaan.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts as
melakukan hal-hal tertentu yang tercantum stated in the agreement and maintaining total
dalam perjanjian dan memelihara rasio total consolidated interest-bearing debt minus the
consolidated interest-bearing debt minus the Non-Recourse Based Debts to equity shall not
Non-Recourse Based Debts to equity tidak exceed 100% as of December 31, 2025 and 2024.
melebihi 100% pada 31 Desember 2025 dan
2024.
Secara bersamaan, Perusahaan juga telah Simultaneously, the Company has entered into
melakukan perjanjian swap suku bunga terhadap interest rate swap to fix the interest rate on
sebagian pinjaman pada setiap tanggal certain amount of the loan on every interest
pembayaran bunga. payment date.
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Jumlah 63.750 67.500 Total
Biaya perolehan pinjaman yang
belum diamortisasi (93) (69) Unamortized transaction costs
Bersih 63.657 67.431 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (3.750) (3.750) Less current maturity
Bagian jangka panjang 59.907 63.681 Long-term portion
Pelunasan pinjaman dilakukan dalam 12 kali Loan repayments are made on 12 installments,
cicilan, dengan jadwal sebagai berikut: with the following schedule:
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of principal
Bulan/Months %
18 2,5
24 2,5
30 2,5
36 2,5
42 2,5
48 2,5
54 2,5
60 2,5
66 2,5
72 2,5
78 37,5
84 37,5
Jumlah/Total 100
Pinjaman Berjangka US$ 70 Juta US$ 70 Million Term Loan
Berdasarkan Perjanjian Fasilitas US$ 70.000 ribu Based on the US$ 70,000 thousand Facility
tanggal 27 Mei 2021, Perusahaan memperoleh Agreement dated May 27, 2021, the Company
Fasilitas Pinjaman Berjangka sebesar obtained a Term Loan Facility amounted to
US$ 70.000 ribu dari Kasikornbank Public US$ 70,000 thousand from Kasikornbank Public
Company Limited dengan tingkat suku bunga Company Limited with annual floating interest
tahunan mengambang sebesar SOFR 3 bulan + rate of SOFR 3 months + certain percentage with
persentase tertentu dengan jangka waktu period of 84 months.
84 bulan.
Dana yang diperoleh dari pinjaman digunakan Proceeds from the loan were utilized for financing
untuk pembiayaan capital expenditure the Company’s capital expenditure.
Perusahaan.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts as
melakukan hal-hal tertentu yang tercantum stated in the agreement and maintaining Total
dalam perjanjian dan memelihara rasio Total Debt to Equity Ratio shall not exceed 100%.
Debt to Equity tidak melebihi 100%.
Secara bersamaan, Perusahaan juga telah Simultaneously, the Company has entered into
melakukan perjanjian swap suku bunga terhadap interest rate swap to fix the interest rate on
sebagian pinjaman pada setiap tanggal certain amount of the loan on every interest
pembayaran bunga. payment date.
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/
December 31,
2024
Jumlah 40.833 Total
Biaya perolehan pinjaman yang
belum diamortisasi (112) Unamortized transaction costs
Bersih 40.721 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (11.667) Less current maturity
Bagian jangka panjang 29.054 Long-term portion
Pelunasan pinjaman dilakukan dalam 12 kali Loan repayments are made on 12 installments,
cicilan, dengan jadwal sebagai berikut: with the following schedule:
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of princ ipal
Bulan/Months
18 8,33
24 8,33
30 8,33
36 8,33
42 8,33
48 8,33
54 8,33
60 8,33
66 8,34
72 8,34
78 8,34
84 8,34
Jumlah/Total 100
Pinjaman ini telah dilunasi pada 29 Desember This loan has been fully repaid on December 29,
2025. 2025.
Pinjaman Berjangka US$ 35 Juta dan US$ 35 Million and Rp 585,340 Million Term
Rp 585.340 Juta Loan
Berdasarkan Akta Perjanjian Kredit No. 3 tanggal Based on the Deed of Credit Agreement No. 3
15 Mei 2020, Perusahaan memperoleh Fasilitas dated May 15, 2020, the Company obtained a
Pinjaman Berjangka sebesar US$ 35.000 ribu Term Loan Facility amounted to US$ 35,000
dan Rp 585.340 juta (setara dengan US$ 39.261 thousand and Rp 585,340 million (equivalent to
ribu) dari PT Bank Permata Tbk dengan tingkat US$ 39,261 thousand) from PT Bank Permata Tbk
suku bunga tahunan mengambang masing- with annual floating interest rate of SOFR 3
masing sebesar SOFR 3 bulan + persentase months + certain percentage and JIBOR 3 months
tertentu dan JIBOR 3 bulan + persentase tertentu + certain percentage, respectively with period of
dengan jangka waktu 60 bulan dan grace period 60 months and grace period of 6 months.
6 bulan.
- 108 -
Page 443
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Dana yang diperoleh dari pinjaman digunakan Proceeds from the loan were utilized to finance the
untuk membiayai kebutuhan Perusahaan dan Company and its subsidiaries general needs which
entitas anak secara umum, mencakup biaya cover capital expenditure, operating expenses and
modal, beban operasional dan kebutuhan refinancing requirements.
pendanaan kembali.
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts as
melakukan hal-hal tertentu yang tercantum stated in the agreement and maintaining Total
dalam perjanjian dan memelihara rasio Consolidated Interest-Bearing Loan to Equity
Consolidated Interest-Bearing Loan to Equity Ratio shall not exceed 100%.
tidak melebihi 100%
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/
December 31,
2024
Jumlah 14.177 Total
Biaya perolehan pinjaman yang
belum diamortisasi - Unamortized transaction costs
Bersih 14.177 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (14.177) Less current maturity
Bagian jangka panjang - Long-term portion
Pelunasan pinjaman dilakukan dalam 10 kali Loan repayments are made on 10 installments,
cicilan, dengan jadwal sebagai berikut: with the following schedule:
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of principal
Bulan/Months %
12 10
18 10
24 10
30 10
36 10
42 10
48 10
54 10
60 10
66 10
Jumlah/Total 100
Pinjaman ini telah dilunasi pada 17 November This loan has been fully repaid on November 17,
2025. 2025.
Pinjaman Berjangka US$ 13 Juta US$ 13 Million Term Loan
Berdasarkan Akta Perjanjian Kredit No. 89 Based on the Deed of Credit Agreement
tanggal 15 April 2021, Perusahaan memperoleh No. 89 dated April 15, 2021, the Company
Fasilitas Kredit Investasi sebesar US$ 13.000 obtained an Investment Credit Facility amounted
ribu dari PT Bank KEB Hana Indonesia dengan to US$ 13,000 thousand from PT Bank KEB Hana
tingkat suku bunga tahunan mengambang Indonesia with annual floating interest rate of
sebesar SOFR 3 bulan + persentase tertentu SOFR 3 months + certain percentage with period
dengan jangka waktu 60 bulan. of 60 months.
Dana yang diperoleh dari pinjaman digunakan Proceeds from the loan were utilized for Financing
untuk Financing & Refinancing Sustainable & Refinancing Sustainable Project (Enclosed
Project (Enclosed Ground Flare & E-Forklift). Ground Flare & E-Forklift).
- 109 -
Page 444
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts as
melakukan hal-hal tertentu yang tercantum stated in the agreement and maintaining Total
dalam perjanjian dan memelihara rasio Total Consolidated Interest-Bearing Debt to Equity
Consolidated Interest-Bearing Debt to Equity Ratio shall not exceed 1.5 times, effective on
tidak melebihi 1,5 kali, efektif pada tanggal December 19, 2025 (December 31, 2024: 1.25
19 Desember 2025 (31 Desember 2024: 1,25 times).
kali).
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Jumlah 3.250 7.800 Total
Biaya perolehan pinjaman yang
belum diamortisasi (1) (4) Unamortized transaction costs
Bersih 3.249 7.796 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (3.249) (4.550) Less current maturity
Bagian jangka panjang - 3.246 Long-term portion
Pelunasan pinjaman dilakukan dalam 10 kali Loan repayments are made on 10 installments,
cicilan, dengan jadwal sebagai berikut: with the following schedule:
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of principal
Bulan/Months %
6 5
12 5
18 5
24 5
30 5
36 5
42 10
48 10
54 25
60 25
Jumlah/Total 100
Pinjaman Berjangka US$ 50 Juta US$ 50 Million Term Loan
Berdasarkan Perjanjian Kredit tanggal 23 Mei Based on the Credit Facility Agreement dated
2025, Perusahaan memperoleh fasilitas May 23, 2025, the Company obtained term loan
pinjaman berjangka sebesar US$ 50.000 ribu facility amounted to US$ 50,000 thousand from
dari Bangkok Bank Public Co. Ltd. dengan tingkat Bangkok Bank Public Co. Ltd. with annual floating
suku bunga tahunan mengambang sebesar interest rate of SOFR + certain percentage with
SOFR + persentase tertentu dengan jangka period of 120 months.
waktu 120 bulan.
Dana yang diperoleh dari pinjaman digunakan Proceeds from the loan were utilized to finance
untuk membiayai kegiatan operasional the Company’s operational activity purposes.
Perusahaan.
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts as
melakukan hal-hal tertentu yang tercantum stated in the agreement and maintaining Total
dalam perjanjian dan memelihara rasio Total Consolidated Interest-Bearing Debt to Equity
Consolidated Interest-Bearing Debt to Equity Ratio shall not exceed 1.5:1.
tidak melebihi 1,5:1.
- 110 -
Page 445
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/
December 31,
2025
Jumlah 50.000 Total
Biaya perolehan pinjaman yang
belum diamortisasi (834) Unamortized transaction costs
Bersih 49.166 Net
Pelunasan pinjaman dilakukan dalam 14 kali Loan repayments are made on 14 installments,
cicilan, dengan jadwal sebagai berikut: with the following schedule:
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of princ ipal
Bulan/Months %
42 2,5
48 2,5
54 2,5
60 2,5
66 5
72 5
78 5
84 5
90 10
96 10
102 10
108 10
114 15
120 15
Jumlah/Total 100
PT Bank Mandiri (Persero) Tbk - 1 PT Bank Mandiri (Persero) Tbk - 1
Berdasarkan Perjanjian Kredit No. CRO.JKO/ Based on the Credit Facility Agreement
0074/KI/2019 tanggal 19 September 2019 No. CRO.JKO/0074/KI/2019 dated September 19,
yang telah diubah dengan surat 2019 as amended by letter No. CM2.JWK/541/2025
No. CM2.JWK/541/2025 tanggal 21 Januari dated January 21, 2025, RPU, a subsidiary,
2025, RPU, entitas anak, memperoleh fasilitas obtained investment credit facility amounted to
kredit investasi sebesar Rp 90.000 juta (setara Rp 90,000 million (equivalent to US$ 6,383
dengan US$ 6.383 ribu) dengan tingkat suku thousand) with a certain fixed annual interest rate
bunga tetap tahunan tertentu dan jangka waktu and period of 72 months and grace period 18
72 bulan dan grace period 18 bulan. months.
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Jumlah 2.860 3.280 Total
Dikurangi bagian yang jatuh
tempo dalam satu tahun (1.073) (1.114) Less current maturity
Bagian jangka panjang 1.787 2.166 Long-term portion
Fasilitas pinjaman ini dijamin dengan tanah For loan facilities secured by land with an area of
seluas 54.445 m2 dan 45 unit tangki yang berdiri 54,445 square meters and 45 tank units standing
di atasnya berlokasi di Desa Mangunreja, Pulo on it located in Desa Mangunreja, Pulo Ampel,
Ampel, Serang, Banten dengan Surat Hak Guna Serang, Banten with Building Use Rights (SHGB)
Bangunan (SHGB) No. 32, SHGB No. 34, dan No. 32, SHGB No. 34, and SHGB No. 198 on behalf
SHGB No. 198 atas nama RPU dan piutang usaha of RPU and fiduciary trade receivables amounted
fidusia sebesar Rp 10 miliar (setara dengan to Rp 10 billion (equivalent to US$ 709 thousand).
US$ 709 ribu).
- 111 -
Page 446
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
RPU diwajibkan untuk melaporkan kepada RPU is required to report to PT Bank Mandiri
PT Bank Mandiri (Persero) Tbk paling lambat (Persero) Tbk maximum 30 (thirty) days after
30 (tiga puluh) hari sejak dilaksanakan dividend distribution. Dividend distribution can be
pembagian dividen. Pembagian dividen dapat made if RPU comply with the following financial
dilakukan sepanjang RPU memenuhi rasio ratios:
keuangan berikut:
• Rasio dividen yang dibayarkan dengan laba • Dividend paid to net income ratio shall not
bersih tidak boleh melebihi 100%. exceed 100%.
• Rasio Debt to Equity maksimal 200%. • Debt to Equity Ratio shall be maximum 200%.
• Debt Service Charge Ratio minimal 120%. • Debt Service Charge Ratio shall be minimum
120%.
• Ekuitas tidak diperkenankan negatif. • Equity shall not be in negative.
PT Bank Mandiri (Persero) Tbk - 2 PT Bank Mandiri (Persero) Tbk - 2
Berdasarkan Perjanjian Kredit No. WCO.KP/867/ Based on the Credit Facility Agreement
TLN/2014 tanggal 1 April 2024, CDI, entitas No. WCO.KP/867/TLN/2014 dated April 1, 2024,
anak, memperoleh fasilitas pinjaman berjangka CDI, a subsidiary, obtained term loan facility
sebesar Rp 4.000.000 juta (setara dengan amounted to Rp 4,000,000 million (equivalent to
US$ 252.000 ribu) dengan tingkat suku bunga US$ 252,000 thousand) with annual interest rate
compounded IndONIA 90 hari + persentase of compounded IndONIA 90 days + certain
tertentu (2024: IDR JIBOR 3 bulan percentage (2024: 3 months IDR JIBOR + certain
+ persentase tertentu) dan jangka waktu percentage) and a term of 7 years which will be
7 tahun yang akan jatuh tempo pada tanggal due on March 31, 2031.
31 Maret 2031.
Dana yang diperoleh dari pinjaman digunakan Proceeds from the loan were utilized to finance
untuk membiayai kegiatan operasional the Company’s operational activity purposes.
Perusahaan.
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Jumlah 238.351 247.494 Total
Biaya perolehan pinjaman yang
belum diamortisasi (607) (508) Unamortized transaction costs
Bersih 237.744 246.986 Net
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi CDI untuk tidak melakukan restrict CDI in performing certain acts as stated in
hal-hal tertentu yang tercantum dalam the agreement and maintaining CDI’s Total
perjanjian dan memelihara rasio Total Consolidated Interest-Bearing Debt to Equity
Consolidated Interest-Bearing Debt to Equity Ratio shall not exceed 3 times.
CDI tidak melebihi 3 kali.
Tidak terdapat jaminan atas fasilitas utang bank There is no collateral of this bank loan facilities.
ini.
PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
Berdasarkan Akta Perjanjian Credit No. 116 Based on the Deed of Credit Agreement No. 116
tanggal 28 Februari 2025, CDI, entitas anak dated February 28, 2025, CDI, a subsidiary,
memperoleh fasilitas kredit berjangka sebesar obtained a term loan facility amounted to
Rp 2 triliun dengan tingkat suku bunga tahunan Rp 2 trillion with annual floating interest rate of
mengambang sebesar JIBOR 3 bulan JIBOR 3 months + certain percentage with period
+ persentase tertentu dengan jangka waktu of 84 months. On January 13, 2026, PT Bank
84 bulan. Pada tanggal 13 Januari 2026, Danamon Indonesia Tbk has changed loan
PT Bank Danamon Indonesia Tbk telah interest rate using IndONIA 3 months + certain
melakukan perubahan suku bunga pinjaman percentage.
dengan menggunakan tingkat suku bunga
IndONIA 3 bulan + persentase tertentu.
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Page 447
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Dana yang diperoleh dari pinjaman digunakan Proceeds from the loan were utilized for financing
untuk keperluan general corporate purpose CDI. CDI’s general corporate purpose.
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi CDI untuk tidak melakukan restrict CDI in performing certain acts as stated in
hal-hal tertentu yang tercantum dalam the agreement and maintaining CDI’s Total
perjanjian dan memelihara rasio Total Consolidated Interest-Bearing Debt to Equity
Consolidated Interest-Bearing Debt to Equity Ratio shall not exceed 3 times.
CDI tidak melebihi 3 kali.
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/
December 31,
2025
Jumlah 119.175 Total
Biaya perolehan pinjaman yang
belum diamortisasi (349) Unamortized transaction costs
Bersih 118.826 Net
Pelunasan pinjaman dilakukan dalam 20 kali Loan repayments are made on 20 installments,
cicilan, dengan jadwal sebagai berikut: with the following schedule:
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of principal
Bulan/Months %
27 0,53
30 0,53
33 0,53
36 0,53
39 0,53
42 0,53
45 0,53
48 0,53
51 0,53
54 0,53
57 0,53
60 0,53
63 0,53
66 0,53
69 0,53
72 0,53
75 0,53
78 0,53
81 0,53
84 89,93
Jumlah/Total 100
Tidak terdapat jaminan atas fasilitas utang bank There is no collateral of this bank loan facilities.
ini.
Bangkok Bank Public Company Limited – 1 Bangkok Bank Public Company Limited – 1
Pada tanggal 19 Desember 2025, CAC, entitas On December 19, 2025, CAC, a subsidiary,
anak, memperoleh fasilitas pinjaman berjangka obtained term loan facility from Bangkok Bank
dari Bangkok Bank Public Company Limited Public Company Limited amounted to
sebesar US$ 125.000 ribu dan Indonesia US$ 125,000 thousand and Indonesia Investment
Investment Authority sebesar US$ 125.000 ribu Authority amounted to US$ 125,000 thousand
dengan tingkat suku bunga SOFR 6 bulan + with annual interest rate of SOFR 6 months +
persentase tertentu per tahun dan jangka waktu certain percentage and a term of 8 years.
8 tahun.
- 113 -
Page 448
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/
December 31,
2025
Jumlah 250.000 Total
Biaya perolehan pinjaman yang
belum diamortisasi (3.749) Unamortized transaction costs
Bersih 246.251 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (7.500) Less current maturity
Bagian jangka panjang 238.751 Long-term portion
Pelunasan pinjaman dilakukan dalam 16 kali Loan repayments are made on 16 installments,
cicilan, dengan jadwal sebagai berikut: with the following schedule:
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of principal
Bulan/Months %
6 3
12 3
18 3
24 3,25
30 3,25
36 3,25
42 3,75
48 3,75
54 3,75
60 5
66 5
72 5
78 5
84 5
90 5
96 40
Jumlah/Total 100
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi CAC untuk tidak melakukan restrict the CAC in performing certain acts as
hal-hal tertentu yang tercantum dalam stated in the agreement and maintaining Total
perjanjian dan memelihara rasio Total Consolidated Interest-Bearing Debt to Equity
Consolidated Interest-Bearing Debt to Equity Ratio shall not exceed 2.5 times.
tidak melebihi 2,5 kali.
Bangkok Bank Public Company Limited -2 Bangkok Bank Public Company Limited -2
Pada tanggal 29 Desember 2025, CDI, entitas On December 19, 2025, CDI, a subsidiary,
anak, memperoleh fasilitas pinjaman berjangka obtained term loan facility from Bangkok Bank
dari Bangkok Bank Public Company Limited Public Company Limited amounted to US$
sebesar US$ 100.000 ribu dengan tingkat suku 100,000 thousand with annual interest rate of
bunga SOFR + persentase tertentu per tahun SOFR + certain percentage and a term of 7 years.
dan jangka waktu 7 tahun.
- 114 -
Page 449
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/
December 31,
2025
Jumlah 100.000 Total
Biaya perolehan pinjaman yang
belum diamortisasi (1.999) Unamortized transaction costs
Bersih 98.001 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (5.000) Less current maturity
Bagian jangka panjang 93.001 Long-term portion
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of principal
Bulan/Months %
6 2,5
12 2,5
18 2,5
24 2,5
30 5
36 5
42 5
48 5
54 10
60 10
66 10
72 10
78 15
84 15
Jumlah/Total 100
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi CDI untuk tidak melakukan restrict CDI in performing certain acts as stated
hal-hal tertentu yang tercantum dalam in the agreement and maintaining Total
perjanjian dan memelihara rasio Total Consolidated Interest-Bearing Debt to Equity
Consolidated Interest-Bearing Debt to Equity Ratio shall not exceed 1.5 times.
tidak melebihi 1,5 kali.
Tidak terdapat jaminan atas fasilitas utang bank ini. There is no collateral of this bank loan facilities.
KKR Capital Markets Asia II Limited KKR Capital Markets Asia II Limited
Pada tanggal 26 November 2025, AMS On November 26, 2025, AMS, a subsidiary,
memperoleh fasilitas pinjaman berjangka dari obtained term loan facility from KKR Capital
KKR Capital Markets Asia II Limited sebesar Markets Asia II Limited amounted to
SGD 977.362 ribu atau setara dengan SGD 977,362 thousand or equivalent to
US$ 750.000 ribu dengan tingkat suku bunga US$ 750,000 thousand with a certain fixed annual
tetap tahunan tertentu selama jangka waktu interest rate for a period of 8 years.
8 tahun.
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/
December 31,
2025
Jumlah 760.300 Total
Biaya perolehan pinjaman yang
belum diamortisasi (16.197) Unamortized transaction costs
Bersih 744.103 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (38.056) Less current maturity
Bagian jangka panjang 706.047 Long-term portion
- 115 -
Page 450
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Pelunasan pinjaman dilakukan dalam 8 kali Loan repayments are made on 8 installments, with
cicilan, dengan jadwal sebagai berikut: the following schedule:
Tahun setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Years after Repayment
date of agreement of principal
Tahun/Years %
1 5,00
2 5,00
3 5,00
4 5,00
5 5,00
6 5,00
7 5,00
8 65,00
Jumlah/Total 100
Tidak terdapat jaminan atas fasilitas utang bank There is no collateral of this bank loan facilities.
ini.
PT Bank Tabungan Negara (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk
Berdasarkan surat perjanjian Based on the Letter Agreement
No. 371/S/CBD/CB2/ VIII/2025 tanggal No. 371/S/CBD/CB2/VIII/2025 dated August 11,
11 Agustus 2025, CDI memperoleh fasilitas 2025, the Companoy btained a term loan facility
kredit jangka panjang sebesar Rp 2 triliun atau amounted to Rp 2 trillion or equivalent to US$ 119
setara dengan US$ 119 juta dengan tingkat million with annual compounded interest rate of
suku bunga tahunan compounded IndONIA 90 IndONIA 90 days + certain percentage with
hari + persentase tertentu dengan jangka waktu period of 120 months.
120 bulan.
Dana yang diperoleh dari pinjaman digunakan Proceeds from the loan were utilized for financing
untuk keperluan general corporate purpose CDI. CDI’s general corporate purpose.
Saldo pinjaman tersebut adalah sebagai berikut: The balance of the loans are as follows:
31 Desember/
December 31,
2025
Jumlah 62.567 Total
Biaya perolehan pinjaman yang
belum diamortisasi (1.186) Unamortized transaction costs
Bersih 61.381 Net
Pelunasan pinjaman dilakukan dalam 9 kali Loan repayments are made on 9 installments,
cicilan, dengan jadwal sebagai berikut: with the following schedule:
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of principal
Bulan/Months %
28 1,00
40 1,00
52 1,00
64 1,00
76 1,00
88 1,00
100 1,00
112 1,00
120 92,00
Jumlah/Total 100
Tidak terdapat jaminan atas fasilitas utang bank There is no collateral of this bank loan facilities.
ini.
- 116 -
Page 451
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi CDI untuk tidak melakukan restrict CDI in performing certain acts as stated
hal-hal tertentu yang tercantum dalam in the agreement and maintaining CDI’s total
perjanjian dan memelihara rasio total consolidated Interest-Bearing Net Debt reduced
consolidated interest-bearing net debt CDI by CDI’s Non-Recourse Based Debt and cash and
dikurangi Non-Recourse Based Debt milik CDI cash equivalents, to equity ratio shall not exceed
dan dikurangi uang tunai dan setara kas dibagi 3 times.
ekuitas tidak melebihi 3 kali.
Pinjaman Sindikasi - Perusahaan Syndication Loan – the Company
Berdasarkan Perjanjian Kredit tanggal 30 Mei Based on the Credit Facility Agreement dated
2024, sebagaimana yang diubah berdasarkan May 30, 2024, which amended based on Credit
Perjanjian Kredit pada tanggal 29 Juli 2024, Facility Agreement dated July 29, 2024, the
Perusahaan memperoleh fasilitas pinjaman Company obtained syndication term loan facility
sindikasi dari Oversea-Chinese Banking from Oversea-Chinese Banking Corporation
Corporation Limited (OCBC), PT Bank OCBC Limited (OCBC), PT Bank OCBC NISP Tbk,
NISP Tbk, PT Bank Central Asia Tbk, PT Bank PT Bank Central Asia Tbk, PT Bank Danamon
Danamon Indonesia Tbk, Kasikornbank Public Indonesia Tbk, Kasikornbank Public Company
Company Limited, PT Bank Permata Tbk, Limited, PT Bank Permata Tbk, PT Bank HSBC
PT Bank HSBC Indonesia, PT Bank Mandiri Indonesia, PT Bank Mandiri (Persero) Tbk, and
(Persero) Tbk, dan Bank ICBC Indonesia Bank ICBC Indonesia totalling to US$ 540,000
sejumlah US$ 540.000 ribu dengan tingkat suku thousand with annual interest rate of SOFR
bunga SOFR 3 bulan + persentase tertentu per 3 months + certain percentage, RMB 250,000
tahun, RMB 250.000 ribu dengan tingkat suku thousand with annual interest rate of HIBOR
bunga HIBOR 3 bulan + persentase tertentu per 3 months + certain percentage and Rp 3,652,875
tahun dan Rp 3.652.875 ribu dengan tingkat thousand with annual interest rate of JIBOR
suku bunga JIBOR 3 bulan + persentase tertentu 3 months + certain percentage.
per tahun.
Dana yang diperoleh dari pinjaman digunakan Proceeds from the loan were utilized for financing
untuk keperluan general corporate purpose the Company’s general corporate purpose.
Perusahaan.
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Jumlah 777.587 130.937 Total
Biaya perolehan pinjaman yang
belum diamortisasi (13.430) (1.880) Unamortized transaction costs
Bersih 764.157 129.057 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (39.673) (2.619) Less current maturity
Bagian jangka panjang 724.484 126.438 Long-term portion
- 117 -
Page 452
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Pelunasan pinjaman dilakukan dalam 24 kali Loan repayments are made on 24 installments,
cicilan, dengan jadwal sebagai berikut: with the following schedule:
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of principal
Bulan/Months %
15 1,00
18 1,00
21 1,00
24 1,00
27 1,50
30 1,50
33 1,50
36 1,50
39 1,50
42 1,50
45 1,50
48 1,50
51 1,50
54 1,50
57 2,00
60 2,00
63 2,00
66 2,00
69 2,00
72 2,50
75 2,50
78 2,50
81 2,50
84 61,00
Jumlah/Total 100
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts
melakukan hal-hal tertentu yang tercantum as stated in the agreement and maintaining Total
dalam perjanjian dan memelihara rasio Consolidated Interest-Bearing Loan to Equity
Consolidated Interest-Bearing Loan to Equity Ratio shall not exceed 1.5 times as of December
tidak melebihi 1,5 kali, efektif pada 31, 2025 and 2024.
31 Desember 2025 dan 2024.
Pinjaman Sindikasi - ACE Syndication Loan – ACE
Berdasarkan Perjanjian Kredit tanggal 4 April Based on the Credit Facility Agreement dated
2025, sebagaimana yang terakhir diubah April 4, 2025, which amended based on Credit
berdasarkan Perjanjian Kredit pada tanggal Facility Agreement dated June 26, 2025, ACE, a
26 Juni 2025, ACE, entitas anak, memperoleh subsidiary, obtained syndication term loan facility
fasilitas pinjaman sindikasi dari DBS Bank Ltd, from DBS Bank Ltd, Oversea-Chinese Banking
Oversea-Chinese Banking Corporation Limited Corporation Limited (OCBC), Clifford Capital
(OCBC), Clifford Capital Holdings Pte. Ltd., Holdings Pte. Ltd., Lembaga Pembiayaan Ekspor
Lembaga Pembiayaan Ekspor Indonesia Indonesia (Indonesia Exim Bank), Bayfront
(Indonesia Exim Bank), Bayfront Infrastructure Infrastructure Management Pte. Ltd., Bangkok
Management Pte. Ltd., Bangkok Bank Pcl., Bank Pcl., PT Bank Mandiri (Persero) Tbk and
PT Bank Mandiri (Persero) Tbk dan PT Bank PT Bank Rakyat Indonesia (Persero) Tbk, Hatton
Rakyat Indonesia (Persero) Tbk, Hatton National National Bank Plc., Standard Chartered Bank
Bank Plc., Standard Chartered Bank (Singapore) (Singapore) Limited, First Abu Dhabi Bank PJSC,
Limited, First Abu Dhabi Bank PJSC, PT Bank PT Bank Negara Indonesia (Persero) Tbk and
Negara Indonesia (Persero) Tbk dan Mizuho Mizuho Bank, Ltd totalling to US$ 1 billion with
Bank, Ltd. sejumlah US$ 1 miliar dengan tingkat annual interest rate of SOFR 3 months + certain
suku bunga SOFR 3 bulan + persentase tertentu percentage.
per tahun.
Dana yang diperoleh dari pinjaman digunakan Proceeds from the loan were utilized for financing
untuk keperluan general corporate purpose ACE. ACE’s general corporate purpose.
- 118 -
Page 453
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/
December 31,
2025
Jumlah 1.000.000 Total
Biaya perolehan pinjaman yang
belum diamortisasi (19.786) Unamortized transaction costs
Bersih 980.214 Net
Pelunasan pinjaman dilakukan dalam 32 kali Loan repayments are made on 32 installments,
cicilan, dengan jadwal sebagai berikut: with the following schedule:
Bulan setelah Pelunasan
tanggal perjanjian/ pokok pinjaman/
Months after Repayment
date of agreement of principal
Bulan/Months %
27 1,00
30 1,00
33 1,00
36 1,00
39 1,00
42 1,00
45 1,00
48 1,00
51 2,50
54 2,50
57 2,50
60 2,50
63 2,50
66 2,50
69 2,50
72 2,50
75 4,00
78 4,00
81 4,00
84 4,00
87 4,00
90 4,00
93 4,00
96 4,00
99 4,00
102 4,00
105 4,00
108 4,00
111 4,00
114 4,00
117 4,00
120 12,00
Jumlah/Total 100
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi ACE untuk tidak melakukan restrict ACE in performing certain acts as stated
hal-hal tertentu yang tercantum dalam in the agreement and maintaining ACE’s Interest-
perjanjian dan memelihara rasio Interest- Bearing Net Debt to Equity Ratio shall not exceed
Bearing Net Debt to Equity ACE tidak melebihi 2.5:1.
2,5:1.
- 119 -
Page 454
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Pada tanggal 5 Juni 2023, KCE, entitas anak, On June 5, 2023, KCE, a subsidiary, obtained
memperoleh fasilitas kredit investasi sebesar investment credit facility from PT Bank Central
US$ 50.000 ribu dengan tingkat suku bunga Asia Tbk amounted to US$ 50,000 thousand with
JIBOR 3 bulan + persentase tertentu per tahun annual interest rate of JIBOR 3 months + certain
dan jangka waktu 7 tahun tanpa grace period. percentage and a term of 7 years without grace
Fasilitas ini digunakan untuk akuisisi 35% period. This facility was utilized for the acquisition
saham PT Krakatau Posco Energy (“KPE”). Suku of a 35% ownership in PT Krakatau Posco Energy
bunga berganti ke IndoNIA pada 8 Desember (“KPE”). The interest was changed to IndoNIA on
2025. December 8, 2025.
Saldo pinjaman tersebut adalah sebagai berikut: The balances of the loans are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Jumlah 40.039 43.277 Total
Biaya perolehan pinjaman yang
belum diamortisasi (561) (773) Unamortized transaction costs
Bersih 39.478 42.504 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (1.780) (1.841) Less current maturity
Bagian jangka panjang 37.698 40.663 Long-term portion
Pelunasan pinjaman dilakukan dalam 28 kali Loan repayments are made on 28 installments,
cicilan, dengan jadwal sebagai berikut: with the following schedule:
date of agreement of principal
Bulan/Months %
3 1,00
6 1,00
9 1,00
12 1,00
15 1,00
18 1,00
21 1,00
24 1,00
27 1,00
30 1,00
33 1,00
36 1,00
39 1,00
42 1,00
45 1,00
48 1,00
51 1,00
54 1,00
57 1,00
60 1,00
63 1,25
66 1,25
69 1,25
72 1,25
75 18,75
78 18,75
81 18,75
84 18,75
Jumlah/Total 100
- 120 -
Page 455
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants
yang membatasi KCE untuk tidak melakukan that restrict KCE in performing certain acts as
hal-hal tertentu yang tercantum dalam stated in the agreement and maintaining Total
perjanjian dan memelihara rasio Total Interest- Interest-Bearing Debt to Equity Ratio of KCE to
Bearing Debt to Equity KCE tidak melebihi 1 kali. not exceed 1 time.
22. UTANG OBLIGASI 22. BONDS PAYABLE
Rincian utang obligasi adalah sebagai berikut: The details of bonds payable are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Obligasi Berkelanjutan IV Chandra Chandra Asri Petrochemical Shelf
Asri Petrochemical Registration Bonds IV
Tahap I Tahun 2022 118.746 123.149 Phase I Year 2022
Tahap II Tahun 2023 74.207 76.967 Phase II Year 2023
Tahap III Tahun 2023 59.374 61.558 Phase III Year 2023
Obligasi Berkelanjutan IV Chandra Chandra Asri Pacific Shelf
Asri Pacific Registration Bonds IV
Tahap IV Tahun 2024 88.984 92.280 Phase IV Year 2024
Obligasi Berkelanjutan III Chandra Chandra Asri Petrochemical Shelf
Asri Petrochemical Registration Bonds III
Tahap I Tahun 2020 6.746 29.099 Phase I Year 2020
Tahap III Tahun 2021 56.315 58.485 Phase III Year 2021
Tahap IV Tahun 2021 59.295 61.476 Phase IV Year 2021
Tahap V Tahun 2022 83.174 86.268 Phase V Year 2022
Obligasi Berkelanjutan II Chandra Chandra Asri Petrochemical Shelf
Asri Petrochemical Registration Bonds II
Tahap III Tahun 2020 - 46.395 Phase III Year 2020
Obligasi Berkelanjutan I Chandra Chandra Asri Petrochemical Shelf
Asri Petrochemical Registration Bonds I
Tahap II Tahun 2018 - 18.422 Phase II Year 2018
Jumlah 546.841 654.099 Total
Bagian yang jatuh tempo
dalam satu tahun (72.481) (86.949) Current maturities
Utang obligasi - setelah dikurangi bagian Bonds payable - net of
yang jatuh tempo dalam satu tahun 474.360 567.150 current maturities
Biaya perolehan diamortisasi utang obligasi adalah The amortized cost of bonds payable are as
sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Utang obligasi 546.841 654.099 Bonds payable
Biaya bunga yang masih harus dibayar 5.066 7.294 Accrued interest
Jumlah 551.907 661.393 Total
Biaya bunga yang masih harus dibayar dicatat The above accrued interest expenses is
dalam akun biaya yang masih harus dibayar. presented as accrued expenses.
Selama tahun yang berakhir pada 31 Desember During the year ended December 31, 2025 and
2025 dan 2024, Grup telah melakukan pembayaran 2024, the Group has made payment of bonds
utang obligasi masing-masing sebesar US$ 85.784 payable totalling US$ 85,784 thousand and
ribu US$ 19.340 ribu. US$ 19,340 thousand, respectively.
Pada 31 Desember 2025 dan 2024, Perusahaan As of December 31, 2025 and 2024, the
telah memenuhi syarat dan kondisi yang ditetapkan Company is in compliance with the terms and
seluruh utang obligasi. conditions of all the bonds payable.
Obligasi Berkelanjutan IV Chandra Asri Chandra Asri Petrochemical Shelf Registration
Petrochemical Bonds IV
Pada tanggal 29 Juli 2022, Perusahaan memperoleh On July 29, 2022, the Company obtained notice
pernyataan efektif dari OJK untuk menerbitkan of effectivity from OJK to issue Chandra Asri
Obligasi Berkelanjutan IV Chandra Asri Petrochemical Shelf Registration Bonds IV with
Petrochemical dengan jumlah pokok sebesar principal amounted to Rp 8 trillion (equivalent
Rp 8 triliun (setara dengan US$ 534.831 ribu) to US$ 534,831 thousand) (Notes 1c). In
(Catatan 1c). Dalam rangka Obligasi Chandra Asri relation to Chandra Asri Petrochemical Shelf
Petrochemical Berkelanjutan IV, Perusahaan telah Registration Bonds IV, the Company has issued:
menerbitkan:
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
- Obligasi Berkelanjutan IV Chandra Asri - Chandra Asri Petrochemical Shelf
Petrochemical Tahap I Tahun 2022 Registration Bonds IV Phase I Year 2022
Pada tanggal 9 Agustus 2022, Perusahaan On August 9, 2022, the Company made a
melakukan penawaran umum atas Obligasi Chandra Asri Petrochemical Shelf
Berkelanjutan IV Chandra Asri Petrochemical Registration Bonds IV Phase I Year 2022
Tahap I Tahun 2022 sebesar Rp 2 triliun (setara public offering amounted to Rp 2 trillion
dengan US$ 134.093 ribu). (equivalent to US$ 134,093 thousand).
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Seri A (5 tahun) 84.999 88.259 Series A (5 years)
Seri B (7 tahun) 20.677 21.470 Series B (7 years)
Seri C (10 tahun) 13.500 14.017 Series C (10 years)
Bersih 119.176 123.746 Net
Biaya pinjaman yang belum
diamortisasi (430) (597) Unamortized transaction costs
Bagian jangka panjang 118.746 123.149 Long-term portion
Pelunasan Obligasi Seri A, Seri B, dan Seri C Bond repayments of Series A, Series B, and
masing-masing akan dilakukan pada Series C are due on August 3, 2027,
3 Agustus 2027, 3 Agustus 2029, dan August 3, 2029, and August 3, 2032,
3 Agustus 2032. respectively.
Tingkat bunga per tahun untuk Seri A, Seri B Annual interest rates of Series A, Series B
dan Seri C masing-masing sebesar 8,00%, and Series C Bonds are 8.00%, 8.60% and
8,60% dan 9,30%, yang dibayarkan setiap 9.30%, respectively that are paid on
triwulan. quarterly basis.
Obligasi ini memperoleh pemeringkatan “AA-“ The bond obtained a bond rating of “AA-“
dari PT Pemeringkat Efek Indonesia (PEFINDO) from PT Pemeringkat Efek Indonesia
berdasarkan surat penegasan atas (PEFINDO) based on confirmation letter
pemeringkatan tanggal 2 Oktober 2025. related to rating on October 2, 2025.
PT Kustodian Sentral Efek Indonesia bertindak PT Kustodian Sentral Efek Indonesia acts
sebagai agen pembayaran, PT Bank Tabungan as payment agent facility, PT Bank
Negara (Persero) Tbk sebagai Wali Amanat, Tabungan Negara (Persero) Tbk acts as
PT BCA Sekuritas, PT BNI Sekuritas, PT BRI Trustee Agent, PT BCA Sekuritas, PT BNI
Danareksa Sekuritas, PT DBS Vickers Sekuritas Sekuritas, PT BRI Danareksa Sekuritas,
Indonesia dan PT Mandiri Sekuritas sebagai PT DBS Vickers Sekuritas Indonesia and
Penjamin Emisi dan Pelaksana Efek. PT Mandiri Sekuritas act as Underwriters
and Arrangers.
Secara bersamaan, Perusahaan juga telah Simultaneously, the Company has entered
melakukan perjanjian swap suku bunga dan mata into cross currency-interest rate swap to fix
uang atas Seri A dan Seri B obligasi tersebut dari the interest rate and currency of the Series
Rupiah menjadi Dolar Amerika Serikat pada A and Series B of the bonds from Rupiah to
setiap tanggal pembayaran bunga dan pokok. United States Dollar on every interest and
principal payment date.
- Obligasi Berkelanjutan IV Chandra Asri - Chandra Asri Petrochemical Shelf
Petrochemical Tahap II Tahun 2023 Registration Bonds IV Phase II Year 2023
Pada tanggal 1 Maret 2023, Perusahaan On March 1, 2023, the Company made a
melakukan penawaran umum atas Obligasi Chandra Asri Petrochemical Shelf Registration
Berkelanjutan IV Chandra Asri Petrochemical Bonds IV Phase II Year 2023 public offering
Tahap II Tahun 2023 sebesar Rp 1,25 Triliun amounted to Rp 1.25 trillion (equivalent to
(setara dengan US$ 82.021 ribu). US$ 82,021 thousand).
- 122 -
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Seri A (5 tahun) 60.937 63.275 Series A (5 years)
Seri B (7 tahun) 13.547 14.067 Series B (7 years)
Bersih 74.484 77.342 Net
Biaya pinjaman yang belum diamortisasi (277) (375) Unamortized transaction costs
Bagian jangka panjang 74.207 76.967 Long-term portion
Pelunasan Obligasi Seri A dan Seri B masing- Bond repayments of Series A and Series B are
masing akan dilakukan pada 28 Februari 2028 due on February 28, 2028 and February 28,
dan 28 Februari 2030. 2030, respectively.
Tingkat bunga per tahun untuk Seri A dan Seri B Annual interest rates of Series A and Series B
masing-masing sebesar 8,40% dan 8,90%, yang Bonds are 8.40% and 8.90%, respectively
dibayarkan setiap triwulan. that are paid on a quarterly basis.
Obligasi ini memperoleh pemeringkatan “AA-“ The bond obtained a bond rating of “AA-“
dari PT Pemeringkat Efek Indonesia (PEFINDO) from PT Pemeringkat Efek Indonesia
berdasarkan surat penegasan atas (PEFINDO) based on confirmation letter
pemeringkatan tanggal 2 Oktober 2025. related to rating on October 2, 2025.
PT Kustodian Sentral Efek Indonesia bertindak PT Kustodian Sentral Efek Indonesia acts as
sebagai agen pembayaran, PT Bank Tabungan payment agent facility, PT Bank Tabungan
Negara (Persero) Tbk sebagai Wali Amanat, Negara (Persero) Tbk acts as Trustee Agent,
PT BCA Sekuritas, PT BNI Sekuritas, PT BRI PT BCA Sekuritas, PT BNI Sekuritas, PT BRI
Danareksa Sekuritas, PT RHB Sekuritas Indonesia Danareksa Sekuritas, PT RHB Sekuritas
dan PT UOB Kay Hian Sekuritas sebagai Penjamin Indonesia and PT UOB Kay Hian Sekuritas act
Emisi dan Pelaksana Efek. as Underwriters and Arrangers.
Secara bersamaan, Perusahaan juga telah Simultaneously, the Company has entered
melakukan perjanjian swap suku bunga dan mata into cross currency-interest rate swap to fix
uang atas Seri B obligasi tersebut dari Rupiah the interest rate and currency of the Series B
menjadi Dolar Amerika Serikat pada setiap of the bonds from Rupiah to United States
tanggal pembayaran bunga dan pokok. Dollar on every interest and principal
payment date.
− Obligasi Berkelanjutan IV Chandra Asri - Chandra Asri Petrochemical Shelf
Petrochemical Tahap III Tahun 2023 Registration Bonds IV Phase III Year 2023
Pada tanggal 22 September 2023, Perusahaan On September 22, 2023, the Company made
melakukan penawaran umum atas Obligasi a Chandra Asri Petrochemical Shelf
Berkelanjutan IV Chandra Asri Petrochemical Registration Bonds IV Phase III Year 2023
Tahap III Tahun 2023 sebesar Rp 1 Triliun (setara public offering amounted to Rp 1 trillion
dengan US$ 64.868 ribu). (equivalent to US$ 64,868 thousand).
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Seri A (3 tahun) 21.540 22.366 Series A (3 years)
Seri B (5 tahun) 31.865 33.088 Series B (5 years)
Seri C (7 tahun) 6.183 6.420 Series C (7 years)
Jumlah 59.588 61.874 Total
Biaya pinjaman yang belum diamortisasi (214) (316) Unamortized transaction costs
Bersih 59.374 61.558 Net
Dikurangi bagian yang jatuh tempo
dalam satu tahun (21.540) - Less current maturity
Bagian jangka panjang 37.834 61.558 Long-term portion
Pelunasan Obligasi Seri A, Seri B, dan Seri C Bond repayments of Series A, Series B, and
masing-masing akan dilakukan pada Series C are due on September 27, 2026,
27 September 2026, 27 September 2028, dan September 27, 2028, and September 27,
27 September 2030. 2030 respectively.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Tingkat bunga per tahun untuk Seri A, Seri B, dan Annual interest rates of Series A, Series B,
Seri C masing-masing sebesar 7,00%, 7,50%, and Series C Bonds are 7.00%, 7.50%, and
dan 8,00%, yang dibayarkan setiap triwulan. 8.00%, respectively that are paid on a
quarterly basis.
Obligasi ini memperoleh pemeringkatan “AA-“ The bond obtained a bond rating of “AA-“
dari PT Pemeringkat Efek Indonesia (PEFINDO) from PT Pemeringkat Efek Indonesia
berdasarkan surat penegasan atas (PEFINDO) based on confirmation letter
pemeringkatan tanggal 2 Oktober 2025. related to rating on October 2, 2025.
PT Kustodian Sentral Efek Indonesia bertindak PT Kustodian Sentral Efek Indonesia acts as
sebagai agen pembayaran, PT Bank Tabungan payment agent facility, PT Bank Tabungan
Negara (Persero) Tbk sebagai Wali Amanat, Negara (Persero) Tbk acts as Trustee Agent,
PT BCA Sekuritas, PT BNI Sekuritas, PT BRI PT BCA Sekuritas, PT BNI Sekuritas, PT BRI
Danareksa Sekuritas, PT OCBC Sekuritas Danareksa Sekuritas, PT OCBC Sekuritas
Indonesia dan PT UOB Kay Hian Sekuritas Indonesia and PT UOB Kay Hian Sekuritas act
sebagai Penjamin Emisi dan Pelaksana Efek. as Underwriters and Arrangers.
Secara bersamaan, Perusahaan juga telah Simultaneously, the Company has entered
melakukan perjanjian swap suku bunga dan into cross currency-interest rate swap to fix
mata uang atas Seri A dan Seri B obligasi the interest rate and currency of the Series A
tersebut dari Rupiah menjadi Dolar Amerika and Series B of the bonds from Rupiah to
Serikat pada setiap tanggal pembayaran bunga United States Dollar on every interest and
dan pokok. principal payment date.
− Obligasi Berkelanjutan IV Chandra Asri Pacific - Chandra Asri Pacific Shelf Registration Bonds
Tahap IV Tahun 2024 IV Phase IV Year 2024
Pada tanggal 27 Februari 2024, Perusahaan On February 27, 2024, the Company made a
melakukan penawaran umum atas Obligasi Chandra Asri Pacific Shelf Registration Bonds
Berkelanjutan IV Chandra Asri Pacific Tahap IV IV Phase IV Year 2024 public offering
Tahun 2024 sebesar Rp 1.5 Triliun (setara amounted to Rp 1,5 trillion (equivalent to
dengan US$ 92.811 ribu). US$ 92,811 thousand).
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Seri A (3 tahun) 32.319 33.559 Series A (3 years)
Seri B (5 tahun) 24.836 25.789 Series B (5 years)
Seri C (7 tahun) 32.226 33.463 Series C (7 years)
Bersih 89.381 92.811 Net
Biaya pinjaman yang belum diamortisasi (397) (531) Unamortized transaction costs
Bagian jangka panjang 88.984 92.280 Long-term portion
Pelunasan Obligasi Seri A, Seri B, dan Seri C Bond repayments of Series A, Series B, and
masing-masing akan dilakukan pada Series C are due on March 1, 2027, March 1,
1 Maret 2027, 1 Maret 2029, dan 1 Maret 2031. 2029, and March 1, 2031 respectively.
Tingkat bunga per tahun untuk Seri A, Seri B, dan Annual interest rates of Series A, Series B,
Seri C masing-masing sebesar 7,95%, 8,25%, and Series C Bonds are 7.95%, 8.25%, and
dan 8,75%, yang dibayarkan setiap triwulan. 8.75%, respectively that are paid on a
quarterly basis.
Obligasi ini memperoleh pemeringkatan “AA-“ The bond obtained a bond rating of “AA-“ from
dari PT Pemeringkat Efek Indonesia (PEFINDO) PT Pemeringkat Efek Indonesia (PEFINDO)
berdasarkan surat penegasan atas based on confirmation letter related to rating
pemeringkatan tanggal 2 Oktober 2025. on October 2, 2025.
PT Kustodian Sentral Efek Indonesia bertindak PT Kustodian Sentral Efek Indonesia acts as
sebagai agen pembayaran, PT Bank Tabungan payment agent facility, PT Bank Tabungan
Negara (Persero) Tbk sebagai Wali Amanat, Negara (Persero) Tbk acts as Trustee Agent,
PT BCA Sekuritas, PT BNI Sekuritas, PT BRI PT BCA Sekuritas, PT BNI Sekuritas, PT BRI
Danareksa Sekuritas, PT DBS Vickers Sekuritas Danareksa Sekuritas, PT DBS Vickers
Indonesia, PT KB Valbury Sekuritas, PT RHB Sekuritas Indonesia, PT KB Valbury Sekuritas,
Sekuritas Indonesia, PT Sucor Sekuritas, dan PT RHB Sekuritas Indonesia, PT Sucor
PT UOB Kay Hian Sekuritas sebagai Penjamin Sekuritas and PT UOB Kay Hian Sekuritas act
Emisi dan Pelaksana Efek. as Underwriters and Arrangers.
- 124 -
Page 459
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Secara bersamaan, Perusahaan juga telah Simultaneously, the Company has entered
melakukan perjanjian swap suku bunga dan mata into cross currency-interest rate swap to fix
uang atas Seri A dan Seri B obligasi tersebut dari the interest rate and currency of the Series A
Rupiah menjadi Dolar Amerika Serikat pada and Series B of the bonds from Rupiah to
setiap tanggal pembayaran bunga dan pokok. United States Dollar on every interest and
principal payment date.
Perjanjian ini mencakup persyaratan tertentu yang The agreement contains certain covenants that
membatasi Perusahaan untuk tidak melakukan hal- restrict the Company in performing certain acts
hal tertentu yang tercantum dalam perjanjian. as stated in the agreement.
Perusahaan diwajibkan untuk memelihara rasio The Company is required to maintain total
total consolidated interest-bearing debt minus the consolidated interest-bearing debt minus the
Non-Recourse Based Debts to equity tidak lebih Non-Recourse Based Debts to equity shall not
dari 1,5:1 (31 Desember 2024: Total debt to equity exceed 1.5:1 (December 31, 2024: Total debt
tidak lebih dari 1:1). to equity shall not exceed 1:1).
Obligasi Berkelanjutan III Chandra Asri Chandra Asri Petrochemical Shelf Registration
Petrochemical Bonds III
Pada tanggal 13 Agustus 2020, Perusahaan On August 13, 2020, the Company obtained
memperoleh pernyataan efektif dari OJK untuk notice of effectivity from OJK to issue Chandra
menerbitkan Obligasi Berkelanjutan III Chandra Asri Asri Petrochemical Shelf Registration Bonds III
Petrochemical sebesar Rp 5 triliun (setara dengan with maximum amount of Rp 5 trillion
US$ 336.089 ribu) (Catatan 1c). Dalam rangka (equivalent to US$ 336,089 thousand)
Obligasi Chandra Asri Petrochemical Berkelanjutan III, (Note 1c). In relation to Chandra Asri
Perusahaan telah menerbitkan: Petrochemical Shelf Registration Bonds III, the
Company has issued:
- Obligasi Berkelanjutan III Chandra Asri - Chandra Asri Petrochemical Shelf
Petrochemical Tahap I Tahun 2020 Registration Bonds III Phase I Year 2020
Pada tanggal 26 Agustus 2020, Perusahaan On August 26, 2020, the Company made a
melakukan penawaran umum atas Obligasi Chandra Asri Petrochemical Shelf
Berkelanjutan III Chandra Asri Petrochemical Registration Bonds III Phase I Year 2020
Tahap I Tahun 2020 sebesar Rp 1 triliun (setara public offering amounted to Rp 1 trillion
dengan US$ 68.325 ribu). (equivalent to US$ 68,325 thousand).
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Seri B (5 tahun) - 22.132 Series B (5 years)
Seri C (7 tahun) 6.763 7.023 Series C (7 years)
Jumlah 6.763 29.155 Total
Biaya pinjaman yang belum
diamortisasi (17) (56) Unamortized transaction costs
Bersih 6.746 29.099 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun - (22.132) Less current maturity
Bagian jangka panjang 6.746 6.967 Long-term portion
Pelunasan Obligasi Seri B telah dilakukan pada Bonds repayment of Series B has been done
tanggal 22 Agustus 2025 sementara pelunasan on August 22, 2025 while the bond
Seri C akan dilakukan pada tanggal 26 Agustus repayments of Series C are due on
2027. August 26, 2027.
Tingkat bunga per tahun untuk Seri B dan Seri Annual interest rates of Series B and Series
C masing-masing sebesar 8,70% dan 9,20% C Bonds are 8.70% and 9.20%,
yang dibayarkan setiap triwulan. respectively that are paid on a quarterly
basis.
Obligasi ini memperoleh pemeringkatan “AA-“ The bond obtained a bond rating of “AA-“
dari PT Pemeringkat Efek Indonesia (PEFINDO) from PT Pemeringkat Efek Indonesia
berdasarkan surat penegasan atas (PEFINDO) based on confirmation letter
pemeringkatan tanggal 2 Oktober 2025. related to rating on October 2, 2025.
- 125 -
Page 460
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
PT Kustodian Sentral Efek Indonesia bertindak PT Kustodian Sentral Efek Indonesia acts as
sebagai agen pembayaran, PT Bank Tabungan payment agent facility, PT Bank Tabungan
Negara (Persero) Tbk sebagai Wali Amanat, Negara (Persero) Tbk acts as Trustee
PT BCA Sekuritas dan PT Mandiri Sekuritas Agent, PT BCA Sekuritas and PT Mandiri
sebagai Penjamin Emisi dan Pelaksana Efek. Sekuritas act as Underwriters and
Arrangers.
Secara bersamaan, Perusahaan juga telah Simultaneously, the Company has entered
melakukan perjanjian swap suku bunga dan into cross currency-interest rate swap to fix
mata uang atas Seri B dan Seri C obligasi the interest rate and currency of the Series
tersebut dari Rupiah menjadi Dolar Amerika B and Series C of the bonds from Rupiah to
Serikat pada setiap tanggal pembayaran bunga United States Dollar on every interest and
dan pokok. principal payment date.
- Obligasi Berkelanjutan III Chandra Asri - Chandra Asri Petrochemical Shelf
Petrochemical Tahap III Tahun 2021 Registration Bonds III Phase III Year 2021
Pada tanggal 16 April 2021, Perusahaan On April 16, 2021, the Company made a
melakukan penawaran umum atas Obligasi Chandra Asri Petrochemical Shelf
Berkelanjutan III Chandra Asri Petrochemical Registration Bonds III Phase III Year 2021
Tahap III Tahun 2021 sebesar Rp 1 triliun (setara public offering amounted to Rp 1 trillion
dengan US$ 68.339 ribu). (equivalent to US$ 68,339 thousand).
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Seri B (5 tahun) 35.035 36.379 Series B (5 years)
Seri C (7 tahun) 21.574 22.401 Series C (7 years)
Jumlah 56.609 58.780 Total
Biaya pinjaman yang belum
diamortisasi (294) (295) Unamortized transaction costs
Bersih 56.315 58.485 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (35.035) - Less current maturity
Bagian jangka panjang 21.280 58.485 Long-term portion
Pelunasan Obligasi Seri A telah dilakukan pada Bonds repayment of Series A has been done
tanggal 15 April 2024, sementara pelunasan on April 15, 2024, while the bond
Seri B dan Seri C akan dilakukan repayments of Series B and Series C due on
masing-masing pada tanggal 15 April 2026 dan April 15, 2026 and April 15, 2028,
15 April 2028. respectively.
Tingkat bunga per tahun untuk Seri B dan Seri Annual interest rates of Series B and Series C
C masing-masing sebesar 8,50% dan 9,00% Bonds are 8.50% and 9.00%, respectively
yang dibayarkan setiap triwulan. that are paid on a quarterly basis.
Obligasi ini memperoleh pemeringkatan “AA-“ The bond obtained a bond rating of “AA-“
dari PT Pemeringkat Efek Indonesia (PEFINDO) from PT Pemeringkat Efek Indonesia
berdasarkan surat penegasan atas (PEFINDO) based on confirmation letter
pemeringkatan tanggal 2 Oktober 2025. related to rating on October 2, 2025.
PT Kustodian Sentral Efek Indonesia bertindak PT Kustodian Sentral Efek Indonesia acts as
sebagai agen pembayaran, PT Bank Tabungan payment agent facility, PT Bank Tabungan
Negara (Persero) Tbk sebagai Wali Amanat, Negara (Persero) Tbk acts as Trustee
PT Bahana Sekuritas sebagai agen penjualan, Agent, PT Bahana Sekuritas as securities
PT BCA Sekuritas dan PT DBS Vickers Sekuritas brokerage, PT BCA Sekuritas and PT DBS
Indonesia sebagai Penjamin Emisi dan Pelaksana Vickers Sekuritas Indonesia act as
Efek. Underwriters and Arrangers.
Secara bersamaan, Perusahaan juga telah Simultaneously, the Company has entered
melakukan perjanjian swap suku bunga dan mata into cross currency-interest rate swap to fix
uang atas obligasi tersebut dari Rupiah menjadi the interest rate and currency of the bonds
Dolar Amerika Serikat pada setiap tanggal from Rupiah to United States Dollar on
pembayaran bunga dan pokok. every interest and principal payment date.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
- Obligasi Berkelanjutan III Chandra Asri - Chandra Asri Petrochemical Shelf
Petrochemical Tahap IV Tahun 2021 Registration Bonds III Phase IV Year 2021
Pada tanggal 1 November 2021, Perusahaan On November 1, 2021, the Company made
melakukan penawaran umum atas Obligasi a Chandra Asri Petrochemical Shelf
Berkelanjutan III Chandra Asri Petrochemical Registration Bonds III Phase IV Year 2021
Tahap IV Tahun 2021 sebesar Rp 1 triliun (setara public offering amounted to Rp 1 trillion
dengan US$ 69.828 ribu). (equivalent to US$ 69,828 thousand).
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Seri A (5 tahun) 15.906 16.517 Series A (5 years)
Seri B (7 tahun) 34.650 35.979 Series B (7 years)
Seri C (10 tahun) 9.032 9.377 Series C (10 years)
Jumlah 59.588 61.873 Total
Biaya pinjaman yang belum
diamortisasi (293) (397) Unamortized transaction costs
Bersih 59.295 61.476 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (15.906) - Less current maturity
Bagian jangka panjang 43.389 61.476 Long-term portion
Pelunasan Obligasi Seri A, Seri B dan Seri C Bond repayments of Series A, Series B and
masing-masing akan dilakukan pada Series C are due on October 29, 2026,
29 Oktober 2026, 29 Oktober 2028 dan October 29, 2028 and October 29, 2031,
29 Oktober 2031. respectively.
Tingkat bunga per tahun untuk Seri A, Seri B dan Annual interest rates of Series A, Series B and
Seri C masing-masing sebesar 7,20%, 8,20% dan Series C Bonds are 7.20%, 8.20% and
9,00% yang dibayarkan setiap triwulan. 9.00%, respectively that are paid on a
quarterly basis.
Obligasi ini memperoleh pemeringkatan “AA-“ The bond obtained a bond rating of “AA-“
dari PT Pemeringkat Efek Indonesia (PEFINDO) from PT Pemeringkat Efek Indonesia
berdasarkan surat penegasan atas (PEFINDO) based on confirmation letter
pemeringkatan tanggal 2 Oktober 2025. related to rating on October 2, 2025.
PT Kustodian Sentral Efek Indonesia bertindak PT Kustodian Sentral Efek Indonesia acts as
sebagai agen pembayaran, PT Bank Tabungan payment agent facility, PT Bank Tabungan
Negara (Persero) Tbk sebagai Wali Amanat, Negara (Persero) Tbk acts as Trustee Agent,
PT BCA Sekuritas, PT BNI Sekuritas, PT BCA Sekuritas, PT BNI Sekuritas,
PT Shinhan Sekuritas Indonesia dan PT Shinhan Sekuritas Indonesia and
PT Sinarmas Sekuritas sebagai Penjamin Emisi PT Sinarmas Sekuritas act as Underwriters
dan Pelaksana Efek. and Arrangers.
Secara bersamaan, Perusahaan juga telah Simultaneously, the Company has entered
melakukan perjanjian swap suku bunga dan mata into cross currency-interest rate swap to fix
uang atas obligasi tersebut dari Rupiah menjadi the interest rate and currency of the
Dolar Amerika Serikat pada setiap tanggal obligation from Rupiah to United States Dollar
pembayaran bunga dan pokok. on every interest and principal payment date.
- Obligasi Berkelanjutan III Chandra Asri - Chandra Asri Petrochemical Shelf
Petrochemical Tahap V Tahun 2022 Registration Bonds III Phase V Year 2022
Pada tanggal 9 Maret 2022, Perusahaan On March 9, 2022, the Company made a
melakukan penawaran umum atas Obligasi Chandra Asri Petrochemical Shelf
Berkelanjutan III Chandra Asri Petrochemical Registration Bonds III Phase V Year 2022
Tahap V Tahap 2022 sebesar Rp 1,4 triliun (setara public offering amounted to Rp 1.4 trillion
dengan US$ 97.568 ribu). (equivalent to US$ 97,568 thousand).
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Seri A (5 tahun) 51.245 53.211 Series A (5 years)
Seri B (7 tahun) 17.876 18.562 Series B (7 years)
Seri C (10 tahun) 14.301 14.850 Series C (10 years)
Jumlah 83.422 86.623 Total
Biaya pinjaman yang belum
diamortisasi (248) (355) Unamortized transaction costs
Bagian jangka panjang 83.174 86.268 Long-term portion
Pelunasan Obligasi Seri A, Seri B dan Seri C Bond repayments of Series A, Series B and
masing-masing akan dilakukan pada 8 Maret Series C are due on March 8, 2027, March
2027, 8 Maret 2029 dan 8 Maret 2032. 8, 2029 and March 8, 2032, respectively.
Tingkat bunga per tahun untuk Seri A, Seri B Annual interest rates of Series A, Series B and
dan Seri C masing-masing sebesar 7,20%, Series C Bonds are 7.20%, 8.10% and 8.80%,
8,10% dan 8,80% yang dibayarkan setiap respectively that are paid on a quarterly basis.
triwulan.
Obligasi ini memperoleh pemeringkatan “AA-“ The bond obtained a bond rating of “AA-“ from
dari PT Pemeringkat Efek Indonesia (PEFINDO) PT Pemeringkat Efek Indonesia (PEFINDO)
berdasarkan surat penegasan atas based on confirmation letter related to rating
pemeringkatan tanggal 2 Oktober 2025. on October 2, 2025.
PT Kustodian Sentral Efek Indonesia bertindak PT Kustodian Sentral Efek Indonesia acts as
sebagai agen pembayaran, PT Bank Tabungan payment agent facility, PT Bank Tabungan
Negara (Persero) Tbk sebagai Wali Amanat, Negara (Persero) Tbk acts as Trustee Agent,
PT BCA Sekuritas, PT BNI Sekuritas, PT BRI PT BCA Sekuritas, PT BNI Sekuritas, PT BRI
Danareksa Sekuritas, PT CIMB Niaga Sekuritas Danareksa Sekuritas, PT CIMB Niaga
dan PT DBS Vickers Sekuritas Indonesia Sekuritas and PT DBS Vickers Sekuritas
sebagai Penjamin Emisi dan Pelaksana Efek. Indonesia act as Underwriters and Arrangers.
Secara bersamaan, Perusahaan juga telah Simultaneously, the Company has entered
melakukan perjanjian swap suku bunga dan mata into cross currency-interest rate swap to fix
uang atas obligasi tersebut dari Rupiah menjadi the interest rate and currency of the obligation
Dolar Amerika Serikat pada setiap tanggal from Rupiah to United States Dollar on every
pembayaran bunga dan pokok. interest and principal payment date.
Perjanjian ini mencakup persyaratan tertentu yang The agreement contains certain covenants that
membatasi Perusahaan untuk tidak melakukan hal- restrict the Company in performing certain acts
hal tertentu yang tercantum dalam perjanjian. as stated in the agreement.
Perusahaan diwajibkan untuk memelihara rasio The Company is required to maintain total
total consolidated interest-bearing debt minus the consolidated interest-bearing debt minus the
Non-Recourse Based Debts to equity tidak lebih dari Non-Recourse Based Debts to equity shall not
1,5:1 (31 Desember 2024: Total debt to equity exceed 1.5:1 (December 31, 2024: Total debt to
tidak lebih dari 1:1). equity shall not exceed 1:1).
Obligasi Berkelanjutan II Chandra Asri Chandra Asri Petrochemical Shelf Registration
Petrochemical Bonds II
Pada tanggal 13 Desember 2018, Perusahaan On December 13, 2018, the Company obtained
memperoleh pernyataan efektif dari OJK untuk notice of effectivity from OJK to issue Chandra
menerbitkan Obligasi Berkelanjutan II Chandra Asri Asri Petrochemical Shelf Registration Bonds II
Petrochemical sebesar Rp 2 triliun (setara dengan with maximum amount of Rp 2 trillion
US$ 137.589 ribu) (Catatan 1c). Dalam rangka (equivalent to US$ 137,589 thousand)
Obligasi Chandra Asri Petrochemical Berkelanjutan (Note 1c). In relation to Chandra Asri
II, Perusahaan telah menerbitkan: Petrochemical Shelf Registration Bonds II, the
Company has issued:
− Obligasi Berkelanjutan II Chandra Asri − Chandra Asri Petrochemical Shelf Registration
Petrochemical Tahap III Tahun 2020 Bonds II Phase III Year 2020
Pada tanggal 7 Februari 2020, Perusahaan On February 7, 2020, the Company made a
melakukan penawaran umum atas Obligasi Chandra Asri Petrochemical Shelf
Berkelanjutan II Chandra Asri Petrochemical Tahap Registration Bonds II Phase III Year 2020
III Tahun 2020 sebesar Rp 750 miliar (setara public offering amounted to Rp 750 billion
dengan US$ 54.829 ribu). (equivalent to US$ 54,829 thousand).
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/
December 31,
2024
Nilai nominal 46.405 Principal amount
Biaya pinjaman yang belum diamortisasi (10) Unamortized transaction costs
Bersih 46.395 Net
Dikurangi bagian yang jatuh
tempo dalam satu tahun (46.395) Less current maturity
Bersih - Net
Pelunasan Obligasi telah dilakukan pada Bond repayments hase been done on
12 Februari 2025. February 12, 2025.
Tingkat bunga per tahun sebesar 8,70% yang Annual interest rate is 8.70%, that is paid on a
dibayarkan setiap triwulan. quarterly basis.
Obligasi ini memperoleh pemeringkatan “AA-“ The bond obtained a bond rating of “AA-“ from
dari PT Pemeringkat Efek Indonesia PT Pemeringkat Efek Indonesia (PEFINDO)
(PEFINDO) berdasarkan surat penegasan atas based on confirmation letter related to rating
pemeringkatan tanggal 8 November 2024. on November 8, 2024.
PT Kustodian Sentral Efek Indonesia bertindak PT Kustodian Sentral Efek Indonesia acts as
sebagai agen pembayaran, PT Bank Tabungan payment agent facility, PT Bank Tabungan
Negara (Persero) Tbk sebagai Wali Amanat, Negara (Persero) Tbk acts as Trustee Agent,
PT BCA Sekuritas dan PT Mandiri Sekuritas PT BCA Sekuritas and PT Mandiri Sekuritas act
sebagai Penjamin Emisi dan Pelaksana Efek. as Underwriters and Arrangers.
Secara bersamaan, Perusahaan juga telah Simultaneously, the Company has entered into
melakukan perjanjian swap suku bunga dan cross currency-interest rate swap to fix the
mata uang atas obligasi tersebut dari Rupiah interest rate and currency of the obligation
menjadi Dolar Amerika Serikat setiap tanggal from Rupiah to United States Dollar on every
pembayaran bunga dan pokok. interest and principal payment date.
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts as
melakukan hal-hal tertentu yang tercantum stated in the agreement.
dalam perjanjian.
Perusahaan diwajibkan untuk memelihara rasio The Company is required to maintain total
total consolidated interest-bearing debt minus consolidated interest-bearing debt minus the Non-
the Non-Recourse Based Debts to equity tidak Recourse Based Debts to equity shall not exceed
lebih dari 1,5:1 (31 Desember 2024: Total debt 1.5:1 (December 31, 2024: Total debt to equity
to equity tidak lebih dari 1:1). shall not exceed 1:1).
Obligasi Berkelanjutan I Chandra Asri Chandra Asri Petrochemical Shelf Registration
Petrochemical Bonds I
Pada tanggal 4 Desember 2017, Perusahaan On December 4, 2017, the Company obtained
memperoleh pernyataan efektif dari OJK untuk notice of effectivity from OJK to issue Chandra Asri
menerbitkan Obligasi Chandra Asri Petrochemical Petrochemical Shelf Registration Bonds I with
Berkelanjutan I sebanyak-banyaknya sebesar maximum amount of Rp 1 trillion (equivalent to
Rp 1 triliun (setara dengan US$ 73.926 ribu) US$ 73,926 thousand) (Note 1c). In relation to
(Catatan 1c). Dalam rangka Obligasi Chandra Chandra Asri Petrochemical Shelf Registration
Asri Petrochemical Berkelanjutan I, Perusahaan Bonds I, the Company has issued:
telah menerbitkan:
− Obligasi Berkelanjutan I Chandra Asri − Chandra Asri Petrochemical Shelf Registration
Petrochemical Tahap I Tahun 2017 Bonds I Phase I Year 2017
Pada tanggal 12 Desember 2017, Perusahaan On December 12, 2017, the Company made a
melakukan penawaran umum atas Obligasi Chandra Asri Petrochemical Shelf Registration
Berkelanjutan I Chandra Asri Petrochemical Bonds I Phase I public offering with issuance of
Tahap I dengan menerbitkan Obligasi Seri A Series A Bonds amounted to Rp 150 billion
sebesar Rp 150 miliar (setara dengan (equivalent to US$ 11,038 thousand), Series B
US$ 11.038 ribu), Seri B sebesar amounted to Rp 120.25 billion (equivalent to
Rp 120,25 miliar (setara dengan US$ 8.849 US$ 8,849 thousand) and Series C amounted
ribu) dan Seri C sebesar Rp 229,75 miliar to Rp 229.75 billion (equivalent to
(setara dengan US$ 16.907 ribu). US$ 16,907 thousand).
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Pelunasan Obligasi telah dilakukan pada Bond repayments have been done on
12 Desember 2024. December 12, 2024.
Obligasi ini memperoleh pemeringkatan “AA-“ The bond obtained a bond rating of “AA-“ from
dari PT Pemeringkat Efek Indonesia PT Pemeringkat Efek Indonesia (PEFINDO)
(PEFINDO) berdasarkan surat penegasan atas based on confirmation letter related to rating
pemeringkatan tanggal 14 Mei 2024. on May 14, 2024.
Pinjaman ini dijamin dengan fidusia mesin milik The facility is secured by fiduciary machineries
Perusahaan. owned by the Company.
− Obligasi Berkelanjutan I Chandra Asri − Chandra Asri Petrochemical Shelf Registration
Petrochemical Tahap II Tahun 2018 Bonds I Phase II Year 2018
Pada tanggal 2 Maret 2018, Perusahaan On March 2, 2018, the Company made a
melakukan penawaran umum atas Obligasi Chandra Asri Petrochemical Shelf Registration
Chandra Asri Petrochemical Berkelanjutan I Bonds I Phase II Year 2018 public offering with
Tahap II Tahun 2018 dengan menerbitkan issuance of Series A Bonds amounted to
Obligasi Seri A sebesar Rp 100 miliar (setara Rp 100 billion (equivalent to US$ 7,275
dengan US$ 7.275 ribu), Seri B sebesar thousand), Series B amounted to Rp 100 billion
Rp 100 miliar (setara dengan US$ 7.275 ribu) (equivalent to US$ 7,275 thousand) and Series
dan Seri C sebesar Rp 300 miliar (setara C amounted to Rp 300 billion (equivalent to
dengan US$ 21.825 ribu). US$ 21,825 thousand).
31 Desember/
December 31,
2024
Seri C (7 tahun) 18.562 Series C (7 years)
Jumlah 18.562 Total
Biaya perolehan pinjaman yang
belum diamortisasi (140) Unamortized transaction costs
Bersih 18.422 Net
Dikurangi bagian yang jatuh tempo
dalam satu tahun (18.422) Less current maturity
Bagian jangka panjang - Long-term portion
Pelunasan Obligasi Seri C telah dilakukan Bonds repayment of Series C has been done on
pada tanggal 27 Februari 2025. February 27, 2025.
Tingkat bunga per tahun untuk Obligasi Seri Annual interest rates of Series C Bonds are
C sebesar 9,00% yang dibayarkan setiap 9.00% that are paid on a quarterly basis.
triwulan.
Obligasi ini memperoleh pemeringkatan “AA-“ The bond obtained a bond rating of “AA-“ from
dari PT Pemeringkat Efek Indonesia PT Pemeringkat Efek Indonesia (PEFINDO)
(PEFINDO) berdasarkan surat penegasan atas based on confirmation letter related to rating
pemeringkatan tanggal 25 November 2024. on November 25, 2024.
Pinjaman ini dijamin dengan 2 bidang tanah di The facility is secured by, among others,
Kelurahan Gunung Sugih dan fidusia mesin milik 2 Land Mortgages at Kelurahan Gunung Sugih
Perusahaan. and fiduciary machineries owned by
the Company.
Secara bersamaan, Perusahaan juga telah Simultaneously, the Company has entered into
melakukan perjanjian swap suku bunga dan cross currency-interest swap to fix the interest
mata uang atas obligasi tersebut dari Rupiah rate and currency of the bonds from Rupiah to
menjadi Dolar Amerika Serikat pada setiap United States Dollar on every interest and
tanggal pembayaran bunga dan pokok. principal payment date.
PT Kustodian Sentral Efek Indonesia PT Kustodian Sentral Efek Indonesia acts as
bertindak sebagai agen pembayaran, PT Bank payment agent facility, PT Bank Tabungan
Tabungan Negara (Persero) Tbk sebagai Wali Negara (Persero) Tbk acts as Trustee Agent,
Amanat, PT BCA Sekuritas dan PT DBS PT BCA Sekuritas and PT DBS Vickers Sekuritas
Vickers Sekuritas Indonesia sebagai Penjamin Indonesia act as Underwriters and Arrangers.
Emisi dan Pelaksana Efek.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Dana yang diperoleh dari pinjaman sebagian Proceeds from bonds were utilized to partially
digunakan untuk pelunasan pinjaman jangka refinance the outstanding long-term loan.
panjang.
Perjanjian ini mencakup persyaratan tertentu The agreement contains certain covenants that
yang membatasi Perusahaan untuk tidak restrict the Company in performing certain acts as
melakukan hal-hal tertentu yang tercantum stated in the agreement.
dalam perjanjian.
Perusahaan diwajibkan untuk memelihara rasio The Company is required to maintain total
total consolidated interest-bearing debt minus consolidated interest-bearing debt minus the Non-
the Non-Recourse Based Debts to equity tidak Recourse Based Debts to equity shall not exceed
lebih dari 1,5:1 (31 Desember 2024: Total debt 1.5:1 (December 31, 2024: Total debt to equity
to equity tidak lebih dari 1:1). shall not exceed 1:1).
23. LIABILITAS IMBALAN KERJA 23. EMPLOYEE BENEFITS OBLIGATION
a. Program Pensiun Iuran Pasti a. Contributory Pension Plan
Perusahaan, CDI, CAP2, CAA dan CPN Company, CDI, CAP2, CAA and CPN
Perusahaan, CDI, CAP2, CAA dan CPN The Company, CDI, CAP2, CAA and CPN
menyelenggarakan program pensiun iuran provide contributory pension plan for all of
pasti untuk seluruh karyawan tetap yang their permanent employees, which is
dikelola oleh PT Asuransi Jiwa Manulife managed by PT Asuransi Jiwa Manulife
Indonesia, Dana Pensiun Lembaga Indonesia, Trustee-Administrated Fund.
Keuangan. Iuran ini berasal dari 4% gaji Contribution to the pension plan consists of a
pokok yang dibayarkan karyawan, payment of 4% of basic salary paid by the
sedangkan sisanya sebesar 7,5% employee, and 7.5% contributed by the
dibayarkan oleh Perusahaan untuk gaji Company for the maximum basic salary of
pokok maksimum Rp 5.000 ribu per bulan. Rp 5,000 thousand per month.
KCE KCE
Program pensiun KCE tersebut dikelola oleh The pension plan of KCE is managed by Dana
Dana Pensiun Krakatau Steel (“DPKS”), Pensiun Krakatau Steel (“DPKS”), a related
pihak berelasi dari KCE, yang didirikan party of KCE, which was established based on
berdasarkan Surat Keputusan Menteri the Minister of Finance Decision Letter
Keuangan No. KEP-121/KM.17/1998 tanggal No. KEP-121/KM.17/1998 dated March 16,
16 Maret 1998. 1998.
Pada tanggal 19 Juni 2020, PT Krakatau On June 19, 2020, PT Krakatau Steel
Steel (Persero) Tbk (“PT KS”) dan (Persero) Tbk (“PT KS”) and pensioners
perhimpunan pensiunan menandatangani association entered into a memorandum of
nota kesepakatan yang menyetujui understanding which agreed to amend
perubahan Peraturan Dana Pensiun di DPKS Pension Fund Regulations in DPKS relating to
sehubungan dengan penghapusan kenaikan the removal of the increment rate of 5% per
manfaat sebesar 5% per tahun. Perubahan annum. The changes in the defined benefit
program pensiun manfaat pasti ini telah pension program have been ratified by
disahkan oleh Otoritas Jasa Keuangan Financial Services Authority (“OJK”) on
(“OJK”) pada tanggal 27 November 2020. November 27, 2020.
Akumulasi iuran pensiun Grup yang timbul The Group’s accumulated pension expense
dari program pensiun iuran pasti adalah arising from the contributory pension plan
masing-masing sebesar US$ 2.842 ribu dan amounted to US$ 2,842 thousand and
US$ 3.593 ribu untuk tahun-tahun yang US$ 3,593 thousand for the years ended
berakhir 31 Desember 2025 dan 2024. December 31, 2025 and 2024.
b. Program Pensiun Imbalan Pasti b. Defined Benefit Pension Plan
Grup menghitung dan membukukan imbalan The Group calculates and records estimated
kerja imbalan pasti untuk karyawan yang defined employment benefits for its qualifying
berhak sesuai dengan Undang-Undang employees in accordance with Labor Law
Ketenagakerjaan No. 13/2003 tanggal No. 13/2003 dated March 25, 2003.
25 Maret 2003. Jumlah karyawan yang The number of employees entitled to the
berhak atas imbalan kerja tersebut pada benefits as of December 31, 2025 and 2024
tanggal 31 Desember 2025 dan 2024 is 2,226 employees and 2,128 employees
masing-masing adalah 2.226 karyawan dan (unaudited).
2.128 karyawan (tidak diaudit).
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Program pensiun imbalan pasti memberikan The defined benefit pension plan typically
eksposur Grup terhadap risiko aktuarial expose the Group to actuarial risks such as
seperti risiko tingkat bunga dan risiko gaji. interest rate risk and salary risk.
Risiko Tingkat Bunga Interest Risk
Penurunan suku bunga obligasi akan A decrease in the bond interest rate will
meningkatkan liabilitas program; namun, increase the plan liability; however, this will
sebagian akan di offset (saling hapus) oleh be partially offset by an increase in the return
peningkatan imbal hasil atas investasi on the plan’s debt investments.
instrumen utang.
Risiko Gaji Salary Risk
Nilai kini kewajiban imbalan pasti dihitung The present value of the defined benefit plan
dengan mengacu pada gaji masa depan liability is calculated by reference to the
peserta program. Dengan demikian, future salaries of plan participants. As such,
kenaikan gaji peserta program akan an increase in the salary of the plan
meningkatkan liabilitas program itu. participants will increase the plan’s liability.
Beban imbalan pasti yang diakui di Amounts recognized in comprehensive
penghasilan komprehensif adalah sebagai income in respect of the defined benefit
berikut: pension plan are as follows:
2025 2024
Biaya jasa: Service costs:
Biaya jasa kini 3.023 3.199 Current service costs
Biaya jasa lalu 4 (584) Past service cost
Biaya bunga - bersih 2.690 2.810 Interest costs - net
Komponen dari biaya imbalan Components of defined benefit
pasti yang diakui dalam costs recognised in
laba rugi 5.717 5.425 profit or loss
Pengukuran kembali liabilitas Remeasurement on the net defined
imbalan pasti - neto: benefit liability:
Keuntungan dan kerugian
aktuarial yang timbul dari Actuarial gains and losses arising
perubahan asumsi (1.210) (2.346) from changes in assumptions
Imbal hasil aset program 120 140 Return on plan assets
Komponen dari biaya imbalan pasti Components of defined benefit
yang diakui dalam penghasilan costs recognised in other
komprehensif lain (1.090) (2.206) comprehensive income
Jumlah 4.627 3.219 Total
Beban dicatat sebagai bagian dari beban gaji, Expenses are included in salaries, allowance
tunjangan dan kesejahteraan karyawan, pada and employee benefits expenses, under the
beban umum dan administrasi. general and administrative expenses.
Liabilitas Grup sehubungan dengan program The amounts included in the consolidated
pensiun imbalan pasti yang termasuk dalam statement of financial position arising from the
laporan posisi keuangan konsolidasian adalah Group’s obligation in respect of the defined
sebagai berikut: benefits plans are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Nilai kini kewajiban yang didanai dan Present value of funded and
tidak didanai 47.923 48.227 unfunded obligations
Nilai wajar aset program (4.598) (4.569) Fair value of plan assets
Liabilitas bersih yang timbul dari Net liability arising from defined
kewajiban imbalan pasti 43.325 43.658 benefit obligation
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Mutasi nilai kini kewajiban imbalan pasti Movements in the present value of the defined
adalah sebagai berikut: benefits obligation are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Kewajiban imbalan pasti - awal 48.227 51.117 Opening defined benefit obligation
Biaya jasa lalu 4 (584) Past service costs
Biaya jasa kini 3.023 3.199 Current service costs
Biaya bunga - bersih 3.006 3.081 Interest costs - net
Pengukuran kembali
Kerugian dan keuntungan Remeasurement
aktuarial yang timbul dari Actuarial gains and losses arising
perubahan asumsi (1.210) (2.346) from changes in assumptions
Pembayaran manfaat (3.967) (3.790) Benefits paid
Cash transfer - (32) Cash transfer
Exchange differences on foreign
Selisih kurs atas valuta asing (1.160) (2.418) currency
Kewajiban imbalan pasti - akhir 47.923 48.227 Closing defined benefits obligation
Mutasi nilai wajar dari aset program adalah Movements in the fair value of the plan assets
sebagai berikut: are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Nilai wajar aset program - awal 4.569 4.760 Opening fair value of plan assets
Penghasilan bunga 316 271 Interest income
Pengukuran kembali kerugian: Remeasurement loss:
Imbal hasil aset program (tidak Return on plan assets (excluding
termasuk jumlah yang dimasukkan amounts included in net interest
dalam beban bunga neto) (120) (140) expense)
Kontribusi pemberi kerja - 660 Contributions from the employer
Kontribusi dari peserta program 693 - Contributions from plan participants
Pembayaran manfaat (703) (770) Benefits paid
Exchange differences on foreign
Selisih kurs atas valuta asing (157) (212) currency
Nilai wajar aset program - akhir 4.598 4.569 Closing fair value of plan assets
Kategori utama aset program adalah sebagai The major categories of plan assets are as
berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Instrumen utang 1.949 2.059 Debt instruments
Instrumen ekuitas 1.061 581 Equity instruments
Properti 644 950 Property
Deposito 304 289 Deposits
Reksadana 222 288 Mutual funds
Lain-lain 418 402 Others
Jumlah 4.598 4.569 Total
Sejak tahun 2005, Perusahaan mengikuti Since 2005, the Company entered into
Program Pesangon Plus, yang dikelola oleh Program Pesangon Plus, managed by
PT Asuransi Jiwa Manulife Indonesia sebagai PT Asuransi Jiwa Manulife Indonesia, as the life
asuransi jiwa bagi karyawannya. Tidak insurance for its employees. No contribution
terdapat kontribusi yang dibayarkan oleh was paid by the Company to pension fund as of
Perusahaan kepada dana pensiun pada December 31, 2025 and 2024.
31 Desember 2025 dan 2024.
Hak penggantian terdiri atas investasi yang The reimbursement right consists of
40% ditempatkan pada pasar uang, 20% investment which 40% are placed on money
ditempatkan pada efek ekuitas dan 40% market, 20% on equity securities and 40% on
ditempatkan pada pendapatan tetap dengan fixed income for the years ended
nilai wajarnya untuk tahun-tahun yang December 31, 2024 and 2023 with a fair value
berakhir 31 Desember 2025 dan 2024 of US$ 3,901 thousand and US$ 1,194
masing-masing sebesar US$ 3.901 ribu, thousand, respectively, presented as part of
dan US$ 1.194 ribu disajikan sebagai bagian other non-current assets.
dari aset tidak lancar lainnya.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Perhitungan imbalan kerja dihitung oleh The calculation of employee benefits was
aktuaris independen, KKA Halim & Rekan performed by an independent actuary,
pada 31 Desember 2025 dan 2024 dengan KKA Halim & Rekan, as of December 31, 2025
nomor laporan sebagai berikut: and 2024 with reports number as follow:
31 Desember/Decem ber 31, 2025 31 Desember/Decem ber 31, 2024
Nomor Laporan/ Tanggal Laporan/ Nomor Laporan/ Tanggal Laporan/
Entitas/Entity Report Num ber Report Date Report Num ber Report Date
6 Maret 2026/ 12 Maret 2025/
CAP 0699/KKA-PA-REP/IK/III/2026 March 6, 2026 0685/KKA-PA-REP/IK/III/2025 March 12, 2025
6 Maret 2026/ 12 Maret 2025/
CAP2 0700/KKA-PA-REP/IK/III/2026 March 6, 2026 0686/KKA-PA-REP/IK/III/2025 March 12, 2025
6 Maret 2026/ 12 Maret 2025/
KCE 0723/KKA-PA-REP/IK/III/2026 March 6, 2026 0706/KKA-PA-REP/IK/III/2025 March 12, 2025
6 Maret 2026/ 12 Maret 2025/
CDI 0701/KKA-PA-REP/IK/III/2026 March 6, 2026 0689/KKA-PA-REP/IK/III/2025 March 12, 2025
6 Maret 2026/ 12 Maret 2025/
CPN 0703/KKA-PA-REP/IK/III/2026 March 6, 2026 0688/KKA-PA-REP/IK/III/2025 March 12, 2025
6 Maret 2026/ 12 Maret 2025/
CAA 0702/KKA-PA-REP/IK/III/2026 March 6, 2026 0687/KKA-PA-REP/IK/III/2025 March 12, 2025
6 Maret 2026/
CASS 0704/KKA-PA-REP/IK/III/2026 March 6, 2026 - -
Penilaian aktuaria dilakukan dengan The actuarial valuation was carried out using
mengunakan asumsi utama sebagai berikut: the following key assumptions:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Tingkat diskonto per tahun 6,5% - 6,7% 6,7% - 7,1% Discount rate per annum
Tingkat kenaikan gaji per tahun 6,0% - 6,5% 7,0% Salary increment rate per annum
Tingkat kematian TMI IV TMI IV Mortality rate
Tingkat cacat 10% TMI IV 10% TMI IV Disability rate
Tingkat pengunduran diri 5% 5% Resignation rate
Usia pensiun normal 57 tahun/years 57 tahun/years Normal retirement age
Asumsi aktuarial yang signifikan untuk Significant actuarial assumptions for the
penentuan kewajiban imbalan pasti adalah determination of the defined obligation are
tingkat diskonto dan kenaikan gaji yang discount rate and expected salary increase.
diharapkan. Sensitivitas analisis di bawah ini The sensitivity analyses below have been
ditentukan berdasarkan masing-masing determined based on reasonably possible
perubahan asumsi yang mungkin terjadi pada changes of the respective assumptions
akhir periode pelaporan, dengan semua occurring at the end of the reporting period,
asumsi lain konstan: while holding all other assumptions constant:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Tingkat diskonto Discount rate
Tingkat diskonto +1% (2.002) (2.094) Discount rate +1%
Tingkat diskonto -1% 2.238 2.331 Discount rate -1%
Tingkat kenaikan gaji Salary increase rate
Tingkat kenaikan gaji +1% 2.748 2.841 Salary increase rate +1%
Tingkat kenaikan gaji -1% (2.497) (2.587) Salary increase rate -1%
Analisis sensitivitas yang disajikan di atas The sensitivity analysis presented above may
mungkin tidak mewakili perubahan yang not be representative of the actual change in
sebenarnya dalam kewajiban imbalan pasti the defined benefit obligation as it is unlikely
mengingat bahwa perubahan asumsi that the change in assumptions would occur in
terjadinya tidak terisolasi satu sama lain isolation of one another as some of the
karena beberapa asumsi tersebut mungkin assumptions may be correlated.
berkorelasi.
Selanjutnya, dalam menyajikan analisis Furthermore, in presenting the above
sensitivitas di atas, nilai kini kewajiban sensitivity analysis, the present value of the
imbalan pasti dihitung dengan menggunakan defined benefit obligation has been calculated
metode projected unit credit pada akhir using the projected unit credit method at the
periode pelaporan, yang sama dengan yang end of the reporting period, which is the same
diterapkan dalam menghitung liabilitas as that applied in calculating the defined
manfaat pasti yang diakui dalam laporan benefit obligation recognized in the
posisi keuangan konsolidasian. consolidated statements of financial position.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Tidak ada perubahan dalam metode dan There was no change in the methods and
asumsi yang digunakan dalam penyusunan assumptions used in preparing the sensitivity
analisis sensitivitas dari periode sebelumnya. analysis from prior period.
Durasi rata-rata dari kewajiban imbalan The average duration of the defined benefits
masing-masing pada tanggal 31 Desember obligation at December 31, 2025 and 2024 is
2025 dan 2024 adalah 11 tahun dan 10 tahun, 11 years and 10 years, respectively, that
yang sepenuhnya terdiri dari anggota aktif. consists of active members.
24. MODAL SAHAM DAN SAHAM TREASURI 24. CAPITAL STOCK AND TREASURY STOCKS
Modal saham Capital stock
Susunan pemegang saham Perusahaan adalah The stockholders of the Company are as follows:
sebagai berikut:
31 Desember/December 31, 2025
Jumlah Modal
Jumlah lembar Persentase Ditempatkan
Saham/ Kepemilikan/ dan Disetor Penuh/
Nama Pemegang Saham/ Number of Percentage Total Issued and
Name of Stockholders Shares of Ownership Fully Paid Capital
%
PT Barito Pacific Tbk 29.957.670.400 34,63 150.397
SCG Chemicals Co., Ltd. 26.446.618.924 30,57 132.770
PT Top Investment Indonesia 12.976.731.760 15,00 65.147
Prajogo Pangestu 4.354.382.164 5,03 21.860
Marigold Resources Pte Ltd. 3.387.243.720 3,92 17.005
Erwin Ciputra 140.258.272 0,17 704
Raymond 3.300.000 - 17
Lim Chong Thian 1.182.568 - 6
Andre Khor Kah Hin 432.000 - 2
Fransiskus Ruly Aryawan 400.212 - 2
Baritono Prajogo Pangestu 324.100 - 2
Edi Riva'i 110.200 - 1
Masyarakat (masing-masing di bawah 5%)/
Public (each below 5%) 9.235.251.772 10,68 45.695
Subjumlah/Subtotal 86.503.906.092 100 433.608
Saham diperoleh kembali/Treasury stocks 7.639.000 38
Jumlah/Total 86.511.545.092 433.646
31 Desember/December 31, 2024
Jumlah Modal
Jumlah lembar Persentase Ditempatkan
Saham/ Kepemilikan/ dan Disetor Penuh/
Nama Pemegang Saham/ Number of Percentage Total Issued and
Name of Stockholders Shares of Ownership Fully Paid Capital
%
PT Barito Pacific Tbk 29.957.670.400 34,63 150.397
SCG Chemicals Co., Ltd. 26.446.618.924 30,57 132.770
PT Top Investment Indonesia 12.976.731.760 15,00 65.147
Prajogo Pangestu 4.377.679.764 5,06 21.977
Marigold Resources Pte Ltd. 3.387.243.720 3,92 17.005
Erwin Ciputra 139.099.372 0,16 698
Raymond 1.900.000 - 10
Lim Chong Thian 1.182.568 - 6
Fransiskus Ruly Aryawan 400.212 - 2
Baritono Prajogo Pangestu 229.600 - 1
Andre Khor Kah Hin 148.600 - 1
Edi Riva'i 67.700 - -
Masyarakat (masing-masing di bawah 5%)/
Public (each below 5%) 9.222.572.472 10,66 45.632
Jumlah/Total 86.511.545.092 100,00 433.646
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Struktur permodalan terakhir Perusahaan The latest capital structure of the Company is
berdasarkan Akta Pernyataan Keputusan Rapat based on the Deed of Statement of Shareholders'
Para Pemegang Saham yang diaktakan dalam Meeting Resolutions No. 35 dated August 5, 2022,
Akta Notaris No. 35 tanggal 5 Agustus 2022, of Muhammad Muazzir, S.H., M.Kn., Substitute
yang dibuat di hadapan Muhammad Muazzir, Notary of Jose Dima Satria, S.H., M.Kn., Notary in
S.H., M.Kn., Notaris Pengganti dari Jose Dima South Jakarta, which has been notified to the
Satria, S.H., M.Kn., Notaris di Jakarta Selatan, Minister of Law and Human Rights based on the
yang telah diberitahukan kepada Menteri Hukum Letter of Receipt of Notification of Amendments to
dan Hak Asasi Manusia Republik Indonesia the Articles of Association from the Minister of Law
berdasarkan Surat Penerimaan Pemberitahuan and Human Rights No. AHU-AH.01.03-0275914
Perubahan Anggaran Dasar dari Menteri Hukum dated August 5, 2022, which has been
dan Hak Asasi Manusia Republik Indonesia registered in the Company Register
No. AHU-AH.01.03-0275914 Tanggal 5 Agustus No. AHU-0153010.AH.01.11.TAHUN 2022 dated
2022 yang telah didaftarkan pada Daftar August 5, 2022, the authorized capital of the
Perseroan No. AHU-0153010.AH.01.11.TAHUN Company is 245,295,713,280 shares with a
2022 tanggal 5 Agustus 2022, modal dasar nominal value of Rp 50 per share or a total value
Perseroan adalah sebanyak 245.295.713.280 of Rp 12,264,785,664 thousand (or equivalent to
dengan nilai nominal sebesar Rp 50 per saham US$ 821,541 thousand).
atau seluruhnya sejumlah Rp 12.264.785.664
ribu (atau setara dengan US$ 821.541 ribu).
Saham treasuri Treasury stocks
Pada tanggal 24 Maret 2025 sampai dengan On March 24, 2025 to April 23 2025, the Company
23 April 2025, Perusahaan melakukan pembelian carried out share buybacks in significantly
kembali saham dalam kondisi pasar berfluktuasi fluctuating market conditions without the
signifikan tanpa memperoleh persetujuan Rapat Company’s General Meeting of Shareholders
Umum Pemegang Saham ("RUPS"), sesuai pasal ("GMS") as stipulated by article 7 of OJK
7 Peraturan OJK No.13 tahun 2023. Regulation No.13 in 2023.
Untuk periode yang berakhir pada tanggal For the period ended December 31, 2025, the
31 Desember 2025, Perusahaan melakukan Company conducted the buyback through the
pembelian kembali melalui Bursa Efek Indonesia Indonesia Stock Exchange of 7,639,000 shares
sejumlah 7.639.000 lembar saham sebesar amounted to US$ 3,233 thousand.
US$ 3.233 ribu.
Adapun mutasi jumlah lembar saham dan nilai The mutation in the number of shares and the
saham treasuri untuk tahun yang berakhir pada value of treasury shares for the year ended
31 Desember 2025 adalah sebagai berikut: December 31, 2025 are as follows:
Jumlah saham treasuri/
Total treasury shares
Lembar
saham/Number Jumlah/Total
of shares (In US$'000)
Saldo 1 Januari 2025 - - Balance as of January 1, 2025
Pembelian saham treasuri 7.639.000 3.233 Buyback of treasury shares
Saldo 31 Desember 2025 7.639.000 3.233 Balance as of December 31, 2025
25. PEMBENTUKAN CADANGAN UMUM DAN 25. APPROPRIATION OF RESERVES AND
DIVIDEN DIVIDENDS
Pada tanggal 29 Oktober 2025, Perusahaan On October 29, 2025, the Company held an
menyelenggarakan Rapat Umum Pemegang Annual General Meeting on Shareholders, among
Saham Tahunan, antara lain menyetujui others approved the distribution of fiscal year
pembagian dividen interim tahun 2025 sebesar 2025 interim dividend amounted to US$ 20,000
US$ 20.000 ribu yang telah dibayarkan pada thousand which was paid on November 28, 2025.
tanggal 28 November 2025.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 11 Juni 2025, Perusahaan On June 11, 2025, the Company held an Annual
menyelenggarakan Rapat Umum Pemegang General Meeting on Shareholders, among
Saham Tahunan, antara lain menyetujui others approved the allowance of reserve
penyisihan cadangan sebesar US$ 3.600 ribu dan amounted to US$ 3,600 thousand and the
pembagian dividen tahun 2018 sebesar distribution of fiscal year 2018 dividend amounted
US$ 30.000 ribu yang telah dibayarkan pada to US$ 30,000 thousand which was paid on
tanggal 11 Juli 2025. July 11, 2025.
Pada tanggal 8 Mei 2024, Perusahaan On May 8, 2024, the Company held an Annual
menyelenggarakan Rapat Umum Pemegang General Meeting on Shareholders, among
Saham Tahunan, antara lain menyetujui others approved the distribution of fiscal year
pembagian dividen tahun 2022 sebesar 2022 dividend amounted to US$ 30,000 thousand
US$ 30.000 ribu yang telah dibayarkan pada which was paid on June 11, 2024.
tanggal 11 Juni 2024.
26. TAMBAHAN MODAL DISETOR 26. ADDITIONAL PAID-IN CAPITAL
Saldo tambahan modal disetor terdiri atas: The balance of additional paid-in capital consist of
the following:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Agio saham penawaran umum Additional paid-in capital Limited
terbatas I dengan HMETD sebesar Public Offering I of 220,766,142 shares
220.766.142 saham biasa (2013) dengan through Rights Issue (2013) with preemptive
nilai nominal Rp 1.000 per saham dan rights with par value of Rp 1,000 per share,
harga penawaran Rp 6.750 per saham 109.018 109.018 at an offering price of Rp 6,750 per share
Dikurangi biaya emisi saham (343) (343) Less stock issuance costs
Subjumlah 108.675 108.675 Subtotal
Agio saham penawaran umum Additional paid-in capital Limited
terbatas II dengan HMETD sebesar Public Offering II of 279,741,494 shares
279.741.494 saham biasa (2017) dengan through Rights Issue (2017) with preemptive
nilai nominal Rp 1.000 per saham dan rights with par value of Rp 1,000 per share,
harga penawaran Rp 18.000 per saham 356.279 356.279 at an offering price of Rp 18,000 per share
Dikurangi biaya emisi saham (5.879) (5.879) Less stock issuance costs
Subjumlah 350.400 350.400 Subtotal
Agio saham penawaran umum Additional paid-in capital Limited
terbatas III dengan HMETD sebesar Public Offering III of 3,794,366,013 shares
3.794.366.013 saham biasa (2021) dengan through Rights Issue (2021) with preemptive
nilai nominal Rp 200 per saham dan rights with par value of Rp 200 per share,
harga penawaran Rp 4.082 per saham 1.015.529 1.015.529 at an offering price of Rp 4,082 per share
Dikurangi biaya emisi saham (3.429) (3.429) Less stock issuance costs
Subjumlah 1.012.100 1.012.100 Subtotal
Selisih nilai transaksi restrukturisasi Difference in value of restructuring transactions
entitas sepengendali (Catatan 28) (467) - among entity under common control (Note 28)
Jumlah 1.470.708 1.471.175 Total
27. SELISIH TRANSAKSI DENGAN PIHAK 27. DIFFERENCE FROM TRANSACTIONS WITH
NONPENGENDALI NON-CONTROLLING INTERESTS
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Perubahan ekuitas sehubungan Change in equity due to transaction
transaksi dengan kepentingan with non-controlling interest related
nonpengendali atas penambahan with addition of investment in shares
investasi pada saham entitas anak (333) (333) of subsidiary
Perubahan proporsi yang dimiliki oleh Changes in the proportion held by
kepentingan non pengendali 65.396 - non-controlling interest
Saldo akhir tahun 65.063 (333) Balance at end of year
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 14 Maret 2025, CDI melakukan On March 14, 2025, CDI has issued new shares for
penerbitan saham baru untuk kepentingan Initial Public Offerings which was acquired by
Penawaran Umum Perdana Saham yang telah Phoenix Power B.V. with a total payment of
diperoleh oleh Phoenix Power B.V. dengan US$ 95,000 thousand. From these issuance
jumlah yang dibayarkan sebesar US$ 95.000 shares, this has resulted to a decrease in the
ribu. Penerbitan saham ini menyebabkan Company’s interest in CDI from 70% to 60%. The
persentase kepemilikan Perusahaan atas saham impact of the decrease in ownership on the
CDI menurun dari 70% menjadi 60%. Dampak Company, amounted to US$ 65,396 thousand,
turunnya kepemilikan tersebut terhadap was recorded as part of difference from
Perusahaan sebesar US$ 65.396 ribu dicatat transactions with non-controlling interests.
sebagai bagian dari selisih transaksi dengan
pihak nonpengendali.
Pada tanggal 18 Desember 2023, Perusahaan On December 18, 2023, the Company signed
menandatangani keputusan edaran sebagai circular resolutions in lieu of extraordinary general
pengganti rapat umum pemegang saham luar meeting of shareholders of its subsidiary, CDI, in
biasa entitas anak, CDI, dimana pemegang which the shareholder agrees the issuance of new
saham menyetujui penerbitan saham baru atas shares of CDI amounted to 1,422 thousand
CDI sejumlah 1.422 ribu lembar saham dan akan number of shares and will be acquired by Phoenix
diperoleh oleh Phoenix Power B.V. dengan Power B.V. with a total payment of US$ 191,090
jumlah yang dibayarkan sebesar US$ 191.090 thousand (net off stock issuance cost US$ 2,910
ribu (setelah dikurangi biaya emisi saham thousand). From these issuance shares, this has
sebesar US$ 2.910 ribu). Penerbitan saham ini resulted to a decrease in the Company's interest
menyebabkan persentase kepemilikan Perusahaan in CDI from 100% to 70%.
atas saham CDI menurun dari 100% menjadi 70%.
28. SELISIH NILAI TRANSAKSI 28. DIFFERENCE IN VALUE OF RESTRUCTURING
RESTRUKTURISASI ENTITAS TRANSACTIONS AMONG ENTITY UNDER
SEPENGENDALI COMMON CONTROL
CIP CIP
Berdasarkan Akta Pengambilalihan Saham Based on the Shares Transfer Deed No. 100 dated
No. 100 tanggal 21 April 2025 antara April 21, 2025 between PT Barito Pacific Tbk and
PT Barito Pacific Tbk dan CDI, PT Barito Pacific Tbk CDI, PT Barito Pacific Tbk transferred 20,390
mengalihkan 20.390 lembar saham CIP senilai shares of CIP amounted to Rp 89,956 million
Rp 89.956 juta (atau setara dengan US$ 5.350 (or equivalent to US$ 5,350 thousand) or equal to
ribu) atau setara dengan 99,95% kepemilikan 99.95% ownership of PT Barito Pacific Tbk in CIP.
PT Barito Pacific Tbk atas CIP.
Berdasarkan Akta Jual Beli Saham No. 101 Based on the Shares Sales and Purchase Deed
tanggal 21 April 2025 antara GI dan CDI, No. 101 dated April 21, 2025 between GI and CDI,
CDI membeli 9 lembar saham CIP senilai CDI purchased 9 CIP shares amounted to
Rp 39.706 ribu (atau setara dengan US$ 2 ribu) Rp 39,706 thousand (or equivalent to US$ 2
yang setara dengan 90% kepemilikan GI atas thousand) which equal to 90% of GI in CIP.
CIP.
Dengan demikian, CDI memiliki 99,99% As such, CDI owned 99.99% of the shares in CIP.
kepemilikan atas saham CIP.
CDI dan CIP merupakan entitas anak di bawah CDI and CIP are subsidiaries under common
pengendalian yang sama yaitu PT Barito Pacific control of PT Barito Pacific Tbk. as the ultimate
Tbk. sebagai pemegang saham utama. parent company. This common control
Hubungan kesepengendalian ini telah relationship has existed since their establishment
berlangsung sejak pendirian dan tidak bersifat and is not temporary in nature.
sementara.
Akuisisi yang dilakukan adalah transaksi The acquisition was a business combination
kombinasi bisnis entitas sepengendali yang transaction between entities under common
dicatat berdasarkan metode penyatuan control which was accounted for under the pooling
kepemilikan. Ekuitas entitas anak tanggal of interest method. The equity in the subsidiary as
31 Desember 2024 sebesar US$ 4.716 ribu of December 31, 2024 amounting to US$ 4,716
disajikan dalam akun “Ekuitas “merging thousand are presented as “Equity of “merging
entities”” dalam laporan posisi keuangan entities”” in the consolidated statements of
konsolidasian. financial position.
Selisih sebesar US$ 788 ribu antara harga The difference of US$ 788 thousand between the
pengalihan sebesar US$ 5.352 ribu dan nilai buku transfer price amounted to US$ 5,352 thousand
aset bersih yang diperoleh sebesar US$ 4.564 and the book value of net assets acquired
ribu disajikan sebagai “tambahan modal disetor” amounted to US$ 4,564 thousand was presented
(Catatan 26). as an item of “additional paid-in capital” (Note 26).
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
CSI & MIM CSI & MIM
Pada tanggal 1 Oktober 2025, CDI mengambil On October 1, 2025, CDI acquired 51% ownership
alih 51% kepemilikan BPN di CSI dan MIM of BPN in CSI and MIM, with the number of shares
dengan jumlah lembar saham dan harga and acquisition cost amounted:
perolehan sebesar:
Jumlah Modal
Jumlah lembar Ditempatkan
Saham/ dan Disetor Penuh/
Number of Total Issued and
Shares Fully Paid Capital
CSI 9.684.758 87.625 CSI
MIM 11.864.943 73.350 MIM
Selisih sebesar US$ 321 ribu antara harga The difference of US$ 321 thousand between the
pengalihan sebesar US$ 160.975 ribu dan nilai transfer price amounted to US$ 160,975 thousand
buku aset bersih yang diperoleh sebesar and the book value of net assets acquired
US$ 161.296 ribu disajikan sebagai “tambahan amounted to US$ 161,296 thousand was
modal disetor” (Catatan 26). presented as an item of “additional paid-in capital”
(Note 26).
29. PENGHASILAN KOMPREHENSIF LAINNYA 29. OTHER COMPREHENSIVE INCOME
Merupakan penjabaran mata uang asing akibat Represents foreign currency translation due to the
selisih kurs yang timbul atas penjabaran aset exchange difference arising from translating the
bersih RPU, KSE, CIP dan ACESH, pengukuran net assets of RPU, KSE, CIP and ACESH,
kembali liabilitas imbalan pasti beserta efek remeasurement of defined benefits obligation net
pajak tangguhan atas liabilitas imbalan pasti of the related tax benefit, hedging reserves for
tersebut, cadangan lindung nilai arus kas dan cashflow hedge, remeasurement of financial
pengukuran kembali atas aset keuangan yang assets at FVTOCI, and share of other
diukur pada FVTOCI, dan bagian hasil comprehensive income of associates.
komprehensif lain atas entitas asosiasi.
Keuntungan (kerugian)
nilai wajar bersih atas Bagian hasil Selisih kurs karena
Pengukuran kembali aset keuangan yang Cadangan komprehensif lain penjabaran
atas program diukur pada FVTOCI/ lindung nilai atas entitas asosiasi/ laporan
imbalan pasti/ Net fair value arus kas/ Share of other keuangan/
Remeasurement of gain (loss) Hedging reserves comprehensive Foreign currency
defined benefit on financial assets at for cash flow income of translation Jumlah/
obligation FVTOCI hedge associates adjustment Total
Saldo per 1 Januari 2024 (3.630) 8.695 31.605 56 (1.711) 35.015 Balance as of January 1, 2024
(Rugi) keuntungan komprehensif lain 1.520 281 (7.811) (131) 133 (6.008) Other comprehensive (loss) income
Saldo per 31 Desember 2024 (2.110) 8.976 23.794 (75) (1.578) 29.007 Balance as of December 31, 2024
(Rugi) keuntungan komprehensif lain 882 211 (6.794) (188) 299 (5.590) Other comprehensive (loss) income
Saldo per 31 Desember 2025 (1.228) 9.187 17.000 (263) (1.279) 23.417 Balance as of December 31, 2025
30. SALDO LABA 30. RETAINED EARNINGS
Ditentukan Tidak ditentukan
penggunaannya/ penggunaannya/
Appropriated Unappropriated
Saldo per 1 Januari 2024 27.439 771.245 Balance as of January 1, 2024
Rugi tahun berjalan - (68.610) Loss for the year
Ekuitas entitas anak yang berasal dari Equity in subsidiary resulting from
kombinasi bisnis - (789) business combination
Dividen tunai (Catatan 25) - (30.000) Cash dividends (Note 25)
Saldo per 31 Desember 2024 27.439 671.846 Balance as of December 31, 2024
Laba tahun berjalan - 1.090.091 Profit for the year
Cadangan umum (Catatan 25) 3.600 (3.600) General reserve (Note 25)
Dividen tunai (Catatan 25) - (50.000) Cash dividends (Note 25)
Saldo per 31 Desember 2025 31.039 1.708.337 Balance as of December 31, 2025
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
31. KEPENTINGAN NONPENGENDALI 31. NON-CONTROLLING INTERESTS
Kepentingan nonpengendali atas aset bersih Non-controlling interest in net assets of
entitas anak adalah sebagai berikut: subsidiaries are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
CDI dan entitas anak 477.835 299.294 CDI and its subsidiaries
CAPGC dan entitas anak 449.434 - CAPGC and its subsidiaries
Jumlah 927.269 299.294 Total
Perubahan kepentingan nonpengendali adalah The changes in non-controlling interest are as
sebagai berikut: follows:
2025 2024
Saldo awal tahun 299.294 255.044 Balance at beginning of year
Penambahan sehubungan perubahan
ekuitas sehubungan penambahan Addition due to the change in equity
modal ditempatkan dan disetor due to increase of issued
entitas anak - bersih 351.318 35.577 and paid-up capital of subsidiaries - net
Penambahan atas kepentingan
nonpengendali dari akuisisi Addition of non-controlling interest
entitas anak - 1.165 from acquisition of subsidiary
Perubahan proporsi yang dimiliki oleh Changes in the proportion held by
kepentingan non pengendali (65.396) - non-controlling interest
Pembagian dividen entitas anak Dividends distributed by subsidiaries
kepada kepentingan nonpengendali (15.780) (4.793) to non-controlling interests
Penghasilan komprehensif Comprehensive income for
tahun berjalan 357.833 12.301 the year
Saldo akhir tahun 927.269 299.294 Balance at end of year
Ringkasan informasi keuangan pada entitas anak Summarized financial information in respect of the
Grup yang memiliki kepentingan nonpengendali Group’s subsidiaries that has material non-
yang material ditetapkan di bawah ini. Ringkasan controlling interest is set out below. The
informasi keuangan di bawah ini merupakan summarized financial information below
jumlah sebelum eliminasi intra grup. represents amounts before intragroup eliminations.
CDI dan Entitas Anak CDI and its Subsidiaries
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Aset lancar 618.746 263.300 Current assets
Aset tidak lancar 1.125.086 817.238 Non-current assets
Jumlah Aset 1.743.832 1.080.538 Total Assets
Liabilitas jangka pendek 44.213 29.238 Current liabilities
Liabilitas jangka panjang 563.682 299.120 Non-current liabilities
Jumlah Liabilitas 607.895 328.358 Total Liabilities
2025 2024
Pendapatan 148.033 102.255 Revenue
Beban 20.244 68.776 Expenses
Laba tahun berjalan 127.789 33.479 Profit for the year
Rugi komprehensif lain (404) (177) Other comprehensive loss
Jumlah laba komprehensif 127.385 33.302 Total comprehensive income
Kas masuk (keluar) bersih dari: Net cash inflow (outflow) from:
Kegiatan Operasi 24.945 1.231 Operating Activities
Kegiatan Investasi (398.826) (524.264) Investing Activities
Kegiatan Pendanaan 663.784 113.384 Financing Activities
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
CAPGC dan Entitas Anak CAPGC and its Subsidiaries
31 Desember/
December 31,
2025
Aset lancar 2.901.420 Current assets
Aset tidak lancar 2.271.614 Non-current assets
Jumlah Aset 5.173.034 Total Assets
Liabilitas jangka pendek 969.141 Current liabilities
Liabilitas jangka panjang 1.956.643 Non-current liabilities
Jumlah Liabilitas 2.925.784 Total Liabilities
2025
Pendapatan 4.917.192 Revenue
Beban 3.403.442 Expenses
Laba tahun berjalan 1.513.750 Profit for the year
Penghasilan komprehensif lain 49 Other comprehensive income
Jumlah laba komprehensif 1.513.799 Total comprehensive income
Kas masuk (keluar) bersih dari: Net cash inflow (outflow) from:
Kegiatan Operasi 69.511 Operating Activities
Kegiatan Investasi (377.255) Investing Activities
Kegiatan Pendanaan 1.703.126 Financing Activities
32. PENDAPATAN 32. REVENUES
2025 2024
Penjualan Sales
Penjualan lokal Local sales
Energi 10.518 11.418 Energy
Kimia 1.527.345 1.347.886 Chemical
Penjualan luar negeri Export sales
Energi 3.652.906 - Energy
Kimia 1.708.047 336.565 Chemical
Pendapatan infrastruktur Infrastructure revenue
Lokal 108.132 89.495 Local
Luar negeri 13.059 - Foreign
Jumlah Pendapatan 7.020.007 1.785.364 Total Revenues
Pendapatan yang dilakukan dengan pihak Revenues made with related parties for the
berelasi untuk tahun-tahun yang berakhir years ended December 31, 2025 and 2024 were
31 Desember 2025 dan 2024 masing-masing 3.4% and 15.7%, respectively (Note 42).
sebesar 3,4% dan 15,7% (Catatan 42).
Pendapatan dari kontrak kepada pelanggan Grup The Group’s revenue from contracts with
diakui pada satu waktu tertentu ketika customers is recognized at a single point in time
pengalihan pengendalian, kecuali pendapatan when control transfers, except for other electrical
jasa kelistrikan lainnya (bagian dari pendapatan service revenue (part of local infrastructure
infrastruktur lokal) yang diakui sepanjang revenue) which is recognized over time.
periode pelaksanaan jasa.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Rincian penjualan kepada satu pelanggan yang Sales from a single customer which exceeds 10%
melebihi 10% dari pendapatan adalah sebagai of revenues are as follows:
berikut:
2025
Glencore Singapore Pte. Ltd. 2.982.538 Glencore Singapore Pte. Ltd.
33. BAHAN BAKU YANG DIGUNAKAN DAN 33. RAW MATERIALS USED AND PRODUCTION
BEBAN PRODUKSI DAN MANUFAKTUR AND MANUFACTURING EXPENSES
2025 2024
Bahan baku yang digunakan 5.735.093 1.321.654 Raw materials used
Beban produksi dan manufaktur 1.082.930 194.568 Production and manufacturing expenses
Tenaga kerja langsung 177.804 43.879 Direct Labor
Pembelian listrik 50.197 51.689 Electricity purchase
Pembelian bahan bakar 10.102 10.951 Fuel purchase
Lain-lain 6.352 5.458 Other
Jumlah 7.062.478 1.628.199 Total
Pembelian bahan baku yang dilakukan dengan Purchases of raw material was made with related
pihak berelasi untuk tahun-tahun yang berakhir parties for the years ended December 31, 2025
31 Desember 2025 sebesar 0,41% (2024: was 0.41% (2024: 0.36%) of the total purchase
0,36%) dari jumlah pembelian bahan baku of raw material (Note 42).
(Catatn 42).
Pembelian barang jadi yang dilakukan dengan Purchases of finished goods made with related
pihak berelasi untuk tahun-tahun yang berakhir parties for the years ended December 31, 2025
31 Desember 2025 sebesar nihil (2024: 5,0%) were nil (2024: 5.0%) of the total purchase of
dari jumlah pembelian barang jadi (Catatan 42). finished goods (Note 42).
Rincian pembelian bahan baku dan barang jadi Purchases of raw materials and finished goods
yang melebihi 10% dari jumlah beban pokok from suppliers which represent more than 10% of
pendapatan masing-masing tahun adalah the total cost of revenues for the respective year
sebagai berikut: are as follows:
2025 2024
Glencore Singapore Pte. Ltd. 4.162.978 - Glencore Singapore Pte. Ltd.
Saudi Aramco Product Trading Saudi Aramco Product Trading
Company 409.537 774.615 Company
Trafigura Asia Trading Pte. Ltd. 372.226 117.313 Trafigura Asia Trading Pte. Ltd.
PT Pertamina Petrochemical Trading 178.565 206.391 PT Pertamina Petrochemical Trading
Jumlah 5.123.306 1.098.319 Total
34. BEBAN PENJUALAN 34. SELLING EXPENSES
2025 2024
Pengangkutan dan asuransi 67.363 36.755 Freight and insurance
Gaji dan tunjangan 3.940 3.446 Salaries and allowances
Lain-lain 2.877 2.942 Others
Jumlah 74.180 43.143 Total
Beban penjualan lain-lain terutama terdiri atas Others selling expenses mainly consist of travel
biaya perjalanan, biaya promosi dan biaya expenses, promotion expenses and other
kegiatan pemasaran lainnya. marketing activities expenses.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
35. BEBAN UMUM DAN ADMINISTRASI 35. GENERAL AND ADMINISTRATIVE EXPENSES
2025 2024
Gaji, tunjangan dan kesejahteraan Salaries, allowances and
karyawan 62.271 32.612 employee benefits
Jasa profesional 44.804 6.756 Professional fees
Biaya pajak karbon 40.502 - Carbon tax expense
Biaya kantor 29.978 6.594 Company expense
Asuransi 12.496 1.560 Insurances
Perbaikan 12.433 3.200 Maintenance
Biaya sistem informasi 11.911 1.980 Information system expense
Lain-lain 58.178 3.076 Others
Jumlah 272.573 55.778 Total
Beban umum dan administrasi lain-lain terutama Others general and administrative expenses
terdiri atas biaya perjalanan dan transportasi, mainly consist of travel and transportation
biaya sewa jangka pendek dan bernilai rendah expenses, short-term and low-value leases
dan biaya kegiatan operasional lainnya. expenses and other operating activities expenses.
36. BEBAN KEUANGAN 36. FINANCE COSTS
2025 2024
Beban bunga dari: Interest expense on:
Utang bank 185.451 83.980 Bank loans
Utang obligasi 38.853 48.072 Bonds payable
Pajak atas beban bunga 4.786 1.441 Tax on interest expense
Lain-lain 107 1.665 Others
Jumlah beban bunga 229.197 135.158 Total interest expense
Provisi bank 20.982 22.641 Bank charges
Jumlah bunga atas liabilitas Total interest on financial
keuangan yang tidak liabilities not classified
diklasifikasikan sebagai FVTPL 250.179 157.799 as at FVTPL
Liabilitas sewa 9.203 678 Lease liabilities
Jumlah 259.382 158.477 Total
Beban bunga lain-lain merupakan beban bunga Others finance cost consist of interest expense on
atas fasilitas trust receipt Perusahaan. the Company’s trust receipt facility.
37. KEUNTUNGAN LAIN-LAIN - BERSIH 37. OTHER GAINS - NET
2025 2024
Keuntungan atas perubahan
nilai wajar atas instrumen Gain on changes in fair value
keuangan yang diklasifikasikan of financial instruments classified
sebagai FVTPL 115.250 4.404 at FVTPL
Penurunan nilai investasi pada Impairment of investment in
entitas asosiasi (Catatan 11) (15.000) - an associate (Note 11)
Lain-lain 40.058 12.137 Others
Jumlah 140.308 16.541 Total
Keuntungan lain-lain terutama terdiri dari laba Other gains mainly consist of gains on the sale of
penjualan investasi yang diklasifikasikan sebagai investments classified as FVTPL, dividend income
FVTPL, pendapatan dividen dari pihak ketiga, from third parties, insurance claim income, and
pendapatan klaim asuransi dan biaya other non-operating expenses.
non-operasional lainnya.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
38. PAJAK PENGHASILAN 38. INCOME TAX
Manfaat pajak penghasilan terdiri dari: Income tax benefit consists of the following:
2025 2024
Pajak kini Current tax
Perusahaan - - The Company
CDI 2.908 - CDI
CTN 80 - CTN
CSI 68 - CSI
KCE 36 128 KCE
APS 439 213 APS
Jumlah pajak kini 3.531 341 Total current tax
Beban (manfaat) pajak tangguhan Deferred tax expense (benefit)
Perusahaan (28.560) (35.380) The Company
APS (29.700) - APS
ACE (100.306) ACE
CDI 203 - CDI
CASS (2) - CASS
KCE 1.057 610 KCE
Jumlah manfaat pajak tangguhan (157.308) (34.770) Total deferred tax benefit
Jumlah manfaat pajak - bersih (153.777) (34.429) Total tax benefit - net
Pajak Kini Current tax
Rekonsiliasi antara laba (rugi) sebelum pajak The reconciliation between profit (loss) before tax
menurut laporan laba rugi dan penghasilan per consolidated statements of profit or loss and
komprehensif lain konsolidasian dengan rugi laba other comprehensive income and taxable loss
fiskal adalah sebagai berikut: income is as follows:
2025 2024
Laba (rugi) sebelum pajak menurut Profit (loss) before tax per consolidated
laporan laba rugi dan statements of profit or loss
penghasilan komprehensif and other comprehensive
lain konsolidasian 1.294.209 (90.939) income
Dikurangi: (Laba) rugi sebelum pajak
entitas anak setelah dilakukan Less: (Profit) loss before tax of
penyesuaian pada subsidiaries after adjustment
level konsolidasian (1.545.630) 44.054 in consolidated level
Rugi sebelum pajak Perusahaan (251.421) (134.993) Loss before tax of the Company
Perbedaan temporer: Temporary differences:
Perbedaan penyusutan Difference between commercial
komersial dan fiskal 16.960 (5.188) and fiscal depreciation
Imbalan pasca kerja (2.415) (1.005) Post-employment benefits
Aset hak-guna (243) 1.882 Right-of-use assets
Cadangan penurunan Allowance for decline
nilai persediaan 25.409 (1.378) in value of inventories
Lain-lain 454 (57) Others
Jumlah 40.165 (5.746) Total
Perbedaan yang tidak dapat Non-deductible expenses
diperhitungkan menurut fiskal: (non-taxable income):
Penghasilan bunga (47.704) (72.918) Interest income
Laba atas penjualan investasi saham (40.433) (19.719) Gain on sale of investment in shares
Gain on sale of property,
Laba penjualan aset tetap (27.226) - plant and equipment
Manfaat fasilitas pajak 59.576 55.489 Tax facility benefit
Lain-lain (41.367) 6.304 Others
Jumlah (97.154) (30.844) Total
Rugi fiskal Perusahaan (308.410) (171.583) Taxable loss of the Company
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Perhitungan akumulasi rugi fiskal adalah sebagai The calculation of accumulated fiscal loss is as
berikut: follows:
31 Desember 31 Desember
December 31, December 31,
2025 2024
Saldo awal 439.874 268.291 Beginning balance
Penyesuaian SPT Pajak Adjustment of annual Corporate
Penghasilan Badan (83.702) - Income Tax
Rugi fiskal tahun berjalan 308.410 171.583 Current year fiscal loss
Akumulasi rugi fiskal 664.582 439.874 Accumulated fiscal loss
Perhitungan rugi fiskal hasil rekonsiliasi menjadi The calculation of fiscal loss resulting from the
dasar Perusahaan dalam pengisian surat reconciliation serves as the basis for the Company
pemberitahuan tahunan pajak. in preparing its annual corporate income tax
return.
Pada 23 April 2025 dan 24 Juni 2025, Perusahaan On April 23, 2025 and June 24, 2025, the Company
telah melaporkan Pajak Penghasilan Badan has submitted Normal and Revision 1 of annual
tahunan Normal dan Pembetulan 1 dengan nilai Corporate Income Tax with fiscal loss for the year
rugi fiskal tahun 2024 yang dilaporkan adalah amounted to US$ 171,583 thousand and
sebesar masing-masing US$ 171.583 ribu dan US$ 170,214 thousand, respectively.
US$ 170.214 ribu.
Perusahaan telah mendapat persetujuan dari The Company has obtained the approval from the
Direktorat Jenderal Pajak untuk melakukan Directorate General of Taxation to report its
pelaporan perpajakan dalam mata uang taxation reporting in US Dollar (functional
Dolar Amerika Serikat (mata uang fungsional), currency), effective January 1, 2011, through
efektif 1 Januari 2011, dalam Keputusan Decision Letter No. KEP-83/WPJ.19/2010,of
Menteri Keuangan Republik Indonesia Ministry of Finance of the Republic of Indonesia
No. KEP-83/WPJ.19/2010 tanggal 21 Oktober dated October 21, 2010, this is related to the
2010, sehubungan dengan perubahan status change of the Company’s status from Domestic
Perusahaan dari Penanaman Modal Dalam Negeri Capital Investment to Foreign Capital Investment
menjadi Penanaman Modal Asing berdasarkan based on Permit of Capital Investment Principle
Izin Prinsip Penanaman Modal dari Badan from Capital Market Coordination Board (”BKPM”)
Koordinasi Penanaman Modal (“BKPM”) No. 197/1/IP/PMA/2010.
No. 197/1/IP/PMA/2010.
Pada tanggal 29 Desember 2020, Perusahaan On December 29, 2020, the Company has
telah mendapat pemanfaatan fasilitas received income tax reduction facility for the New
pengurangan pajak penghasilan badan atas Polyethylene Cracker Expansion Project from
Proyek Ekspansi New Polyethylene Cracker dari Directorate General of Taxation, which allows
Direktorat Jenderal Pajak, yang diperhitungkan deduction in corporate income tax of 30% for
sebagai pengurang pajak penghasilan badan 7 years, 50% for the subsequent two years as well
sebesar 30% untuk jangka waktu 7 tahun pajak, as the exemption from the income tax withheld
50% untuk 2 tahun setelahnya serta and collected by third parties for the
pembebasan dari pemotongan dan pemungutan aforementioned period.
pajak penghasilan oleh pihak ketiga selama masa
tersebut.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Perhitungan pajak kini, pajak dibayar dimuka dan Current tax expense, prepaid tax and tax payable
utang pajak adalah sebagai berikut: are computed as follows:
2025 2024
Beban pajak kini - Perusahaan - - Current tax expense - The Company
Dikurangi pajak penghasilan
dibayar dimuka: Deducted with prepaid income tax:
Pasal 22 13.276 13.708 Art 22
Pasal 23 747 197 Art 23
Lebih bayar pajak kini - Perusahaan (14.023) (13.905) Overpayment current tax - the Company
Pajak penghasilan dibayar dimuka Prepaid income tax
CDI 1.083 886 CDI
CAA 774 - CAA
CTN 537 - CTN
CIP 122 - CIP
CSP 120 - CSP
CAP2 19 - CAP2
Jumlah 2.655 886 Total
Utang pajak (Catatan 19) Tax payable (Note 19)
CATCO 416 372 CATCO
RPU 79 118 RPU
CSI 10 - CSI
Jumlah 505 490 Total
Pajak Tangguhan Deferred Tax
Rincian dari aset (liabilitas) pajak tangguhan The details of the deferred tax assets (liabilities) are
adalah sebagai berikut: as follows:
Penambahan
Dikreditkan sehubungan
(dibebankan) Dikreditkan dengan akuisisi
pada periode (dibebankan) entitas anak/
berjalan/ ke penghasilan Addition related
Credited komprehensif lain/ to acquisition
1 Januari/ (charged) to Credited of subsidiary 31 Desember/
January 1, profit or loss (charged) to other (Catatan/ December 31,
2025 for the period comprehensive Note 40) 2025
Aset pajak tangguhan Deferred tax assets
Entitas anak Subsidiary
CASS - 2 - - 2 CASS
APS - 29.700 - (5.253) 24.447 APS
ACE - 93.246 - - 93.246 ACE
Aset pajak tangguhan - bersih - 122.948 - (5.253) 117.695 Deferred tax assets - net
Liabilitas pajak tangguhan Deferred tax liabilities
Perusahaan The Company
Depreciation of property, plant
Penyusutan aset tetap (141.892) 3.728 - - (138.164) and equipment
Aset hak-guna (1.899) 97 - - (1.802) Right-of-use assets
Liabilitas sewa 1.634 (150) - - 1.484 Lease liabilities
Imbalan pasca kerja 7.990 (530) (251) - 7.209 Post-employment benefits
Rugi fiskal 95.667 19.725 - - 115.392 Fiscal loss
Lain-lain (3.167) 5.690 1.910 - 4.433 Others
Entitas anak Subsidiaries
CDI (2.199) (203) 9 - (2.393) CDI
KCE (3.378) (1.057) 87 - (4.348) KCE
CAPGC - 7.060 - (247.476) (240.416) CAPGC
Liabilitas pajak tangguhan - bersih (47.244) 34.360 1.755 (247.476) (258.605) Deferred tax liabilities - net
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
(Dibebankan) (Dibebankan)
dikreditkan dikreditkan
pada tahun ke penghasilan
berjalan/ komprehensif lain/
(Charged ) (Charged)
1 Januari/ credited to other credited to other 31 Desember/
January 1, profit or loss comprehensive December 31,
2024 for the year income 2024
Perusahaan The Company
Depreciation of property, plant
Penyusutan aset tetap (140.751) (1.141) - (141.892) and equipment
Aset hak-guna (2.640) 741 - (1.899) Right-of-use assets
Liabilitas sewa 1.961 (327) - 1.634 Lease liabilities
Imbalan pasca kerja 8.653 (221) (442) 7.990 Post-employment benefits
Rugi fiskal 59.024 36.643 - 95.667 Fiscal loss
Lain-lain (5.158) (315) 2.306 (3.167) Others
Entitas anak Subsidiaries
CDI (2.203) - 4 (2.199) CDI
KCE (2.788) (610) 20 (3.378) KCE
Liabilitas pajak tangguhan - bersih (83.902) 34.770 1.888 (47.244) Deferred tax liabilities - net
Rekonsiliasi antara manfaat pajak dan hasil The reconciliation between the total tax benefit
perkalian laba (rugi) akuntansi sebelum pajak and the amounts computed by applying the
dengan tarif pajak yang berlaku adalah sebagai effective tax rate to profit (loss) before tax is as
berikut: follows:
2025 2024
Laba (rugi) sebelum pajak menurut Profit (loss) before tax per consolidated
laporan laba rugi dan penghasilan statement of profit or loss and
komprehensif lain konsolidasian 1.294.209 (90.939) other comprehensive income
Beban (manfaat) pajak penghasilan Income tax expense (benefit)
dengan tarif pajak efektif 22% 284.726 (20.007) at statutory tax rate of 22%
Pengaruh pajak atas penghasilan
yang tidak dapat dikenakan pajak (476.142) (19.095) Tax effect of non-taxable income
Perbedaan pajak entitas anak yang Tax difference on subsidiaries
dikenakan pajak penghasilan luar which is subjected to foreign
negeri (507) (213) income tax
Perbedaan pajak entitas anak yang Tax difference on subsidiaries which is
dikenakan pajak penghasilan final 7.330 3.781 subjected to final income tax
Jumlah (184.593) (35.534) Total
Rugi fiskal dimana aset pajak Fiscal loss for which deferred tax is
tangguhannya tidak diakui 30.816 1.105 not recognized
Jumlah manfaat pajak konsolidasian (153.777) (34.429) Total consolidated tax benefit
Grup adalah entitas anak dari sebuah The Group is a subsidiary of a Multinational
Multinational Enterprise (“MNE”) grup, Enterprise (“MNE”) group, PT Barito Pacific Tbk.
PT Barito Pacific Tbk. PT Barito Pacific Tbk adalah PT Barito Pacific Tbk is the Group’s Ultimate Parent
Entitas Induk Utama (“UPE”) Grup. Entity (“UPE”).
Peraturan Menteri Keuangan No. PMK-136 Tahun The Ministry of Finance Regulation No. PMK-136
2024 (“PMK-136”) tentang Implementasi Global Year 2024 (“PMK-136”) regarding the
Anti-Base Erosion (“GloBE”) atau Pajak Minimum Implementation of Global Anti-Base Erosion
Global Pilar II (”Pilar Dua”) telah diberlakukan di (“GloBE”) rules or Pillar II Global Minimum Tax
Indonesia, yurisdiksi di mana Perusahaan dan (“Pillar Two”) was enacted in Indonesia, the
UPE didirikan, dan mulai berlaku pada jurisdiction in which the Company and UPE are
1 Januari 2025. Di bawah aturan ini, top-up incorporated and came into effect from January 1,
pajak akan muncul di mana tarif pajak efektif 2025. Under these rules, a top-up tax will arise
dari operasi UPE di yurisdiksi individu mana pun, where the effective tax rate of the UPE’s operations
dihitung menggunakan prinsip-prinsip yang in any individual jurisdictions, calculated using
ditetapkan dalam undang-undang Pilar Dua, principles set out in the Pillar Two legislation, is
yaitu di bawah 15%. Grup telah menerapkan below 15%. The Group has applied the temporary
pengecualian sementara dari akuntansi untuk exception from accounting for deferred taxes
pajak tangguhan yang timbul dari peraturan arising from Pillar Two model rules, as provided in
perpajakan Pilar Dua, sebagaimana diatur dalam the PSAK 212. Accordingly, the Group neither
PSAK 212. Oleh karena itu, Grup tidak mengakui recognizes nor discloses information about
atau mengungkapkan informasi tentang aset dan deferred tax assets and liabilities related to Pillar
kewajiban pajak tangguhan yang terkait dengan Two income taxes.
pajak penghasilan Pilar Dua.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Manajemen dari UPE telah melakukan penilaian Management of the UPE has performed an
terhadap potensi eksposur Grup terhadap Pilar assessment of the Group’s potential exposure to
Dua berdasarkan informasi keuangan dan Pillar Two based on financial information simulated
mensimulasikan transisi Safe Harbour Tests yang the transitional Safe Harbour Tests set out by the
ditetapkan oleh OECD berdasarkan data OECD based on management’s Country-by-
pelaporan Country-by-Country manajemen. Country reporting data. According to this
Menurut penilaian tersebut, UPE telah memenuhi assessment, UPE should meet one or more Safe
satu atau lebih Safe Harbour Tests di seluruh Harbour Tests in the all of the jurisdictions in which
yurisdiksi tempat manajemen beroperasi. management’s operate. Management of UPE is
Manajemen dari UPE secara berkelanjutan continuing to assess the impact of the Pillar Two
menilai dampak peraturan pajak penghasilan income taxes legislation on its future financial
Pilar Dua terhadap kinerja keuangan di masa performance.
depan.
Grup tidak berekspektasi terdapat eksposur The Group does not expect a material exposure to
material terhadap pajak penghasilan Pilar Dua the Pillar Two income taxes to these consolidated
atas laporan keuangan konsolidasian ini. financial statements.
39. LABA (RUGI) PER SAHAM DASAR 39. BASIC EARNINGS (LOSS) PER SHARE
Berikut ini adalah data yang digunakan untuk The computation of basic earnings (loss) per share
perhitungan laba (rugi) per saham dasar: is based on the following data:
2025 2024
Laba (rugi) tahun berjalan Earnings (loss) for the years
yang diatribusikan kepada attributable to the Owners
pemilik entitas induk 1.090.091 (68.610) of the Company
Jumlah saham/ Jumlah saham/
Number of shares Number of shares
Jumlah rata-rata tertimbang Total weighted average
saham 71.026.311.690 71.030.244.130 number of shares
Untuk tahun-tahun yang berakhir pada For the years ended December 31, 2025 and 2024,
31 Desember 2025 dan 2024, Perusahaan tidak the Company does not have dilutive potential
memiliki saham biasa yang berpotensi dilutif. ordinary shares.
40. AKUISISI ENTITAS ANAK 40. ACQUISITION OF A SUBSIDIARY
Akuisisi ACE Acquisition of ACE
Sebagaimana dijelaskan dalam Catatan 1d, pada As described in Note 1d, on April 1, 2025, CAPGC,
tanggal 1 April 2025, CAPGC, entitas anak, a subsidiary, acquired 100% equity ownership of
mengakuisisi 100% kepemilikan atas ACE. ACE.
Alasan dilakukannya akuisisi adalah untuk The reason for the acquisition is to strengthen the
memperkuat bisnis Grup dan memberikan Group’s business and provide opportunities for
peluang untuk pertumbuhan. growth.
Sesuai dengan ketentuan PSAK 103 Kombinasi As required by PSAK 103 Business Combination,
Bisnis, Grup melakukan proses alokasi harga the Group carried out an exercise to allocate the
pembelian atas akuisisi terhadap aset dan purchase price of the acquisition to the identifiable
liabilitas teridentifikasi dari ACE. Proses ini assets and liabilities of ACE. This exercise required
mengharuskan Grup untuk menentukan nilai the Group to determine the fair values of the
wajar atas aset teridentifikasi yang diperoleh dan identifiable assets acquired and liabilities assumed
liabilitas yang diambil alih dari ACE pada tanggal of ACE as of the date of the acquisition, which are
akuisisi, yang disajikan sebagai berikut: shown as follows:
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
1 April/
April 1,
2025
Aset lancar Current assets
Kas dan setara kas 215.431 Cash and cash equivalents
Piutang usaha dan piutang lain-lain 680.565 Trade and other accounts receivable
Persediaan 970.281 Inventories
Aset lancar lainnya 6 Other current assets
Aset tidak lancar Non-current assets
Aset hak-guna 307.351 Right-of-use assets
Aset tetap 1.604.141 Property, plant and equipment
Liabilitas jangka pendek Current liabilities
Utang usaha dan utang lain-lain (563.778) Trade and other accounts payable
Liabilitas jangka pendek lainnya (23.502) Other current liabilities
Liabilitas jangka panjang Non-current liabilities
Estimasi biaya pembongkaran Provision for decommissioning cost
aset tetap dan provisi lainnya (121.519) and other provision
Liabilitas sewa (377.366) Lease liabilities
Liabilitas pajak tangguhan - bersih (247.476) Deferred tax liabilities - net
Nilai wajar aset bersih yang diperoleh 2.444.134 Fair value of net assets acquired
Alokasi Harga Perolehan dilakukan oleh penilai The Purchase Price Allocation exercise was
independen, KJPP Kusnanto & Rekan performed by an independent appraiser, KJPP
(“KJPP KR”), pihak ketiga, yang ditunjuk oleh Kusnanto & Rekan (“KJPP KR”), a third party,
Grup untuk menentukan nilai wajar atas aset dan engaged by the Group to determine the fair value
liabilitas teridentifikasi yang diakuisisi dari ACE of the identifiable assets acquired and liabilities
(“ACE PPA”) dalam laporan No. 00128/2.0162- assumed of ACE (the “ACE PPA”) with its report
00/BS/04/0153/1/IX/2025 tanggal 17 September No. 00128/2.0162-00/BS/04/0153/1/IX/2025
2025. Penyesuaian nilai wajar atas aset tetap dated September 17, 2025. The fair value of
ditentukan oleh penilai independen, KJPP property, plant and equipment is determined by
Suwendho Rinaldy & Rekan (“KJPP SRR”), pihak independent appraiser, KJPP Suwendho Rinaldy &
ketiga, dengan menggunakan pendekatan biaya Rekan (“KJPP SRR”), a third party, by applying
reproduksi baru untuk aset tetap dan pendekatan reproduction cost new approach for property, plant
pasar untuk tanah freehold dalam laporan and equipment and market approach for freehold
No. 00360/2.0059-02/PI/04/0242/1/IX/2025 land with its report No. 00360/2.0059-
tanggal 10 September 2025. 02/PI/04/0242/1/IX/2025 dated September 10, 2025.
Nilai wajar aset keuangan termasuk piutang yang The fair value of the financial assets includes
diperoleh (piutang dagang dan piutang lain-lain) receivables acquired (trade and other accounts
mendekati nilai wajarnya. receivable) are approximate its fair value.
Sehubungan dengan akuisisi tersebut, Grup In relation to the acquisition, the Group recognises
mengakui keuntungan dari pembelian dengan gain from bargain purchase. The Group believes
diskon. Grup meyakini bahwa hal ini disebabkan this is due to a difference in view as to the strategic
oleh perbedaan pandangan atas arah strategis direction of the business of ACE between the seller
bisnis ACE antara penjual dan Grup. Keuntungan and the Group. The gain from bargain purchase
dari pembelian dengan diskon yang timbul dari arising from the acquisition is shown as follows:
akuisisi tersebut disajikan sebagai berikut:
1 April/
April 1,
2025
Imbalan sementara 671.970 Provisional consideration
Nilai wajar aset bersih yang diperoleh setelah Fair value of the net assets acquired
dikurangi liabilitas pajak tangguhan (2.444.134) net of deferred tax liabilities
Keuntungan dari pembelian dengan diskon (1.772.164) Gain from bargain purchase
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Imbalan sementara atas akuisisi adalah sebesar The provisional consideration of the acquisition is
US$ 671.970 ribu yang diusulkan oleh Shell US$ 671,970 thousand which was proposed by
Singapore Pte. Ltd. sebagai imbalan final. Akan Shell Singapore Pte. Ltd. as the final consideration.
tetapi, imbalan ini bersifat sementara karena However, the consideration is provisional as the
jumlah akhir dari imbalan pembelian masih akan final consideration is subject to arbitratrion
disesuaikan berdasarkan penyelesaian proses proceedings. As of the date of issuance of these
arbitrase. Sampai dengan tanggal laporan consolidated financial statements, the arbitration
keuangan konsolidasian ini diterbitkan, proses proceedings between CAPGC and the seller
penyelesaian arbitrase antara CAPGC dan penjual regarding the final adjustment is still ongoing.
terkait penyesuaian akhir ini masih berlangsung.
Rincian imbalan sementara dan arus kas bersih Details of the provisional consideration and net
yang timbul dari akuisisi tersebut adalah sebagai cash flow arising from the acquisition are as
berikut: follows:
1 April/
April 1,
2025
Imbalan sementara 671.970 Provisional consideration
Dikurangi: imbalan yang ditangguhkan (283.225) Less: Deferred consideration
Kas yang dibayarkan pada saat akuisisi 388.745 Cash paid on acquisition
Kas dan setara kas yang diperoleh (215.431) Cash and cash equivalents acquired
Arus kas keluar bersih pada saat akuisisi 173.314 Net cash outflow on acquisition
Sejak tanggal akuisisi, ACE memberikan From the acquisition date, ACE contributed revenue
kontribusi pendapatan sebesar US$ 4.703.923 amounted to US$ 4,703,923 thousand and loss for
ribu dan rugi periode berjalan sebesar the period amounted to US$ 337,222 thousand to
US$ 337.222 ribu kepada Grup untuk tahun yang the Group for year ended December 31, 2025.
berakhir pada tanggal 31 Desember 2025.
Apabila akuisisi ACE telah diselesaikan pada Had the acquisition of ACE been completed as of
tanggal 1 Januari 2025, pendapatan January 1, 2025, the consolidated revenue and
konsolidasian dan laba Grup untuk tahun yang profit of the Group for the year ended
berakhir pada tanggal 31 Desember 2025 December 31, 2025 would have been
masing-masing akan berjumlah sebesar US$ 8,068,406 thousand and US$ 1,421,493
US$ 8.068.406 ribu dan US$ 1.421.493 ribu. thousand, respectively. The management
Manajemen Grup memperkirakan angka pro- considers these pro-forma numbers to represent an
forma ini dapat mendekati ukuran kelompok approximate measure of the combined group on an
gabungan yang disetahunkan dan untuk annualized basis and to provide a reference point
menyediakan acuan untuk perbandingan di masa for comparison in future periods.
yang akan datang.
Akuisisi APS Acquisition of APS
Sebagaimana dijelaskan dalam Catatan 1d, As described in Note 1d, based on Sales and
berdasarkan Perjanjian Jual Beli tanggal 6 Mei Purchase Agreement dated May 6, 2025, which has
2025 yang telah berlaku efektif tanggal become effective on August 1, 2025, CAC, a
1 Agustus 2025, pada bulan 1 Agustus 2025, subsidiary, acquired 100% equity ownership of
CAC, entitas anak, telah mengakuisisi 100% Chevron Philips Singapore Chemical Pte. Ltd.
kepemilikan atas Chevron Philips Singapore (“CPSC”), which subsequently changed its name to
Chemical Pte. Ltd. (“CPSC”), yang kemudian Aster Polymer Solutions Pte. Ltd. (”APS”), and
mengubah namanya menjadi Aster Polymer subsequently the ownership of CAC in APS was
Solutions Pte. Ltd. (”APS”), dan kemudian transferred to AAA, a subsidiary.
kepemilikan CAC atas APS dialihkan kepada AAA,
entitas anak.
Alasan dilakukannya akuisisi adalah untuk The reason for the acquisition is to strengthen the
memperkuat bisnis Grup dan memberikan Group’s business and provide opportunities for
peluang untuk pertumbuhan. growth.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Sesuai dengan ketentuan PSAK 103 Kombinasi As required by PSAK 103 Business Combination,
Bisnis, Grup melakukan proses alokasi harga the Group carried out an exercise to allocate the
pembelian atas akuisisi terhadap aset dan purchase price of the acquisition to the identifiable
liabilitas teridentifikasi dari APS. Proses ini assets and liabilities of APS. This exercise required
mengharuskan Grup untuk menentukan nilai the Group to determine the fair values of the
wajar atas aset teridentifikasi yang diperoleh dan identifiable assets acquired and liabilities assumed
liabilitas yang diambil alih dari APS pada tanggal of APS as of the date of the acquisition, of which
akuisisi, di mana nilai wajar sementara atas aset the provisional fair values of assets acquired and
yang diperoleh dan liabilitas yang ditanggung liabilities assumed are as follows:
sebagai berikut:
1 Agustus/
August 1,
2025
Aset lancar Current assets
Kas dan setara kas 6.699 Cash and cash equivalents
Piutang usaha dan piutang lain-lain 56.563 Trade and other accounts receivable
Persediaan 39.608 Inventories
Aset lancar lainnya 12.505 Other current assets
Aset tidak lancar Non-current assets
Aset hak-guna 27.644 Right-of-use assets
Aset tetap 33.830 Property, plant and equipment
Aset tidak lancar lainnya 51 Other non-current assets
Liabilitas jangka pendek Current liabilities
Utang usaha dan utang lain-lain (30.417) Trade and other accounts payable
Liabilitas jangka pendek lainnya (1.670) Other current liabilities
Liabilitas jangka panjang Non-current liabilities
Liabilitas sewa (30.366) Lease liabilities
Liabilitas pajak tangguhan - bersih (5.253) Deferred tax liabilities - net
Liabilitas jangka panjang lainnya (243) Other non-current liabilities
Nilai wajar aset bersih yang diperoleh 108.951 Fair value of net assets acquired
Alokasi Harga Perolehan Sementara dilakukan The Provisional Purchase Price Allocation exercise
oleh penilai independen, KJPP Kusnanto & Rekan was performed by an independent appraiser, KJPP
(“KJPP KR”), pihak ketiga, yang ditunjuk oleh Kusnanto & Rekan (“KJPP KR”), a third party,
Grup untuk menentukan nilai wajar sementara engaged by the Group to determine the provisional
atas aset dan liabilitas teridentifikasi yang fair value of the identifiable assets acquired and
diakuisisi dari APS (“APS PPA”) dalam laporan liabilities assumed of APS (the “APS PPA”) with its
No. 00035/2.0162-00/BS/04/0382/1/III/2026 report No. 00035/2.0162-00/BS/04/0382/1/III/2026
tanggal 23 Maret 2026. Penyesuaian nilai dated March 23, 2026. The provisional fair value of
wajar sementara atas aset tetap ditentukan oleh property, plant and equipment is determined by
penilai independen, KJPP Suwendho Rinaldy & independent appraiser, KJPP Suwendho Rinaldy &
Rekan (“KJPP SRR”), pihak ketiga, dengan Rekan (“KJPP SRR”), a third party, by applying
menggunakan pendekatan biaya reproduksi reproduction cost new approach for property, plant
baru untuk aset tetap dalam laporan and equipment in its report No. 00126/2.0059-
No. 00126/2.0059-02/PI/04/0242/1/III/2026 02/PI/04/0242/1/III/2026 dated March 5, 2026.
tanggal 5 Maret 2026.
Nilai wajar sementara aset keuangan termasuk The provisional fair value of the financial assets
piutang yang diperoleh (piutang dagang dan includes receivables acquired (trade and other
piutang lain-lain) mendekati nilai wajarnya. accounts receivable) are approximate its fair value.
Sehubungan dengan akuisisi tersebut, Grup In relation to the acquisition, the Group recognises
mengakui keuntungan sementara dari pembelian provisional gain from bargain purchase. The Group
dengan diskon. Grup meyakini bahwa hal ini believes this is due to a difference in view as to the
disebabkan oleh perbedaan pandangan atas arah strategic direction of the business of APS between
strategis bisnis APS antara penjual dan Grup. the seller and the Group. The provisional gain from
Keuntungan sementara dari pembelian dengan bargain purchase arising from the acquisition is
diskon yang timbul dari akuisisi tersebut shown as follows:
disajikan sebagai berikut:
1 Agustus/
August 1,
2025
Imbalan 13.076 Consideration
Nilai wajar sementara aset bersih yang diperoleh Provisional fair value of the net assets
setelah dikurangi liabilitas pajak tangguhan (108.951) acquired net of deferred tax liabilities
Keuntungan sementara dari pembelian dengan diskon (95.875) Provisional gain from bargain purchase
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Rincian imbalan dan arus kas bersih yang timbul Details of the consideration and net cash flow
dari akuisisi tersebut adalah sebagai berikut: arising from the acquisition are as follows:
1 Agustus/
August 1,
2025
Kas yang dibayarkan pada saat akuisisi 13.076 Cash paid on acquisition
Kas dan setara kas yang diperoleh (6.699) Cash and cash equivalents acquired
Arus kas keluar bersih pada saat akuisisi 6.377 Net cash outflow on acquisition
Sejak tanggal akuisisi, APS memberikan From the acquisition date, APS contributed revenue
kontribusi pendapatan sebesar US$ 104.838 ribu amounted to US$ 104,838 thousand and loss for
dan rugi periode berjalan sebesar the period amounted to US$ 28,125 thousand to
US$ 28.125 ribu kepada Grup untuk tahun yang the Group for the year ended December 31, 2025.
berakhir pada tanggal 31 Desember 2025.
Apabila akuisisi APS telah diselesaikan pada Had the acquisition of APS been completed as of
tanggal 1 Januari 2025, pendapatan January 1, 2025, the consolidated revenue and
konsolidasian dan laba Grup untuk tahun yang profit of the Group for the year ended
berakhir pada tanggal 31 Desember 2025 December 31, 2025 would have been
masing-masing akan berjumlah sebesar US$ 7,210,715 thousand and US$ 1,296,395
US$ 7.210.715 ribu dan US$ 1.296.395 ribu. thousand, respectively. The management
Manajemen Grup memperkirakan angka pro- considers these pro-forma numbers to represent an
forma ini dapat mendekati ukuran kelompok approximate measure of the combined group on an
gabungan yang disetahunkan dan untuk annualized basis and to provide a reference point
menyediakan acuan untuk perbandingan di masa for comparison in future periods.
yang akan datang.
Dalam menentukan pendapatan pro forma dan In determining the “pro-forma” revenue and profit
laba Grup seolah-olah entitas anak diakuisisi of the Group had the subsidiary been acquired at
pada awal tahun berjalan, direksi menghitung the beginning of the current year, the directors
penyusutan dari aset tetap yang diperoleh have calculated depreciation of plant and
berdasarkan nilai wajar yang timbul pada saat equipment acquired on the basis of the fair values
pencatatan awal kombinasi bisnis dan bukan dari arising in the initial accounting for the business
jumlah tercatat yang diakui dalam laporan combination rather than carrying amounts
keuangan sebelum akuisisi. recognized in the pre-acquisition financial
statements.
41. PENGUNGKAPAN TAMBAHAN ATAS 41. SUPPLEMENTAL DISCLOSURES ON NON -
AKTIVITAS INVESTASI NON - KAS CASH INVESTING ACTIVITIES
2025 2024
Additions of property, plant and
Penambahan aset tetap melalui: equipment through:
Utang lain-lain 7.728 30.965 Other accounts payable
Realisasi uang muka Realization of advances for purchase
pembelian aset tetap 10.508 3.168 of property, plant and equipment
Penambahan kapal yang Additions of vessel which accounted
diperhitungkan sebagai akuisisi as assets acquisition rather than
aset daripada kombinasi bisnis - 7.695 a business combination
Penambahan aset hak-guna melalui Additions of right-of-use assets through
realisasi uang muka atas aset sewa 37.603 - realization of advances for right-of-use asset
Penambahan investasi pada entitas anak Addition of investment in subsidiary through
melalui utang lain-lain pihak ketiga 281.282 - other accounts payable third parties
Penambahan investasi pada saham
entitas anak oleh kepentingan Additional of investment in shares of subsidiary by
nonpengendali melalui piutang non-controlling interest through other
lain-lain 5.040 - accounts receivable
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
42. SIFAT DAN TRANSAKSI PIHAK BERELASI 42. NATURE OF RELATIONSHIP AND
TRANSACTIONS WITH RELATED PARTIES
Sifat Pihak Berelasi Nature of Relationship
a. PT Barito Pacific Tbk adalah pemegang a. PT Barito Pacific Tbk is the ultimate
saham utama Perusahaan. Bapak Prajogo controlling party of the Company.
Pangestu merupakan pemegang saham Mr. Prajogo Pangestu is the ultimate
terakhir Perusahaan. shareholder of the Company.
b. PT Griya Idola (“GI”) adalah entitas anak b. PT Griya Idola (“GI”) is a subsidiary of
dari PT Barito Pacific Tbk. PT Barito Pacific Tbk.
c. SCG Chemicals Co., Ltd. (“SCG”) adalah c. SCG Chemicals Co., Ltd. (“SCG”) is a
pemegang saham dengan pengaruh shareholder with significant influence to the
signifikan atas Perusahaan. Company.
d. PT TOP Investment Indonesia (“TOP”) d. PT TOP Investment Indonesia (“TOP”) is a
adalah pemegang saham dengan pengaruh shareholder with significant influence to the
signifikan atas Perusahaan. Company.
e. PTT International Trading Pte., Ltd., Top e. PTT International Trading Pte., Ltd., Top
Logistics International Co., TOP Solvent Logistics International Co., TOP Solvent Co.,
Co., Ltd., Thai Paraxylene Company Ltd., Thai Paraxylene Company Limited and
Limited dan PT Tirta Surya Raya tergabung PT Tirta Surya Raya are within the same
dalam kelompok usaha TOP. group as TOP.
f. SCG Chemicals Trading (Singapore) Pte., f. SCG Chemicals Trading (Singapore) Pte.,
Ltd., Map Ta Phut Olefins Co., Ltd., Thai Ltd., Map Ta Phut Olefins Co., Ltd., Thai
Polyethylene Co., Ltd., dan PT Nusantara Polyethylene Co., Ltd., and PT Nusantara
Polymer Solutions (“NPS”) tergabung Polymer Solutions (“NPS”) are within the
dalam kelompok usaha SCG. same group as SCG.
g. PT Synthetic Rubber Indonesia (“SRI”) g. PT Synthetic Rubber Indonesia (“SRI”) is
adalah entitas asosiasi Perusahaan. associate of the Company.
h. PT Krakatau Tirta Industri (“KTI”) dan h. PT Krakatau Tirta Industri (“KTI”) and
PT Krakatau Posco Energy (“KPE”) adalah PT Krakatau Posco Energy (“KPE”) are
entitas asosiasi Perusahaan sejak tanggal associates of the Company since
27 Februari 2023. February 27, 2023.
i. PT SCG Barito Logistics (“SBL”) adalah i. PT SCG Barito Logistics (“SBL”) is an
entitas asosiasi Perusahaan sehubungan associate of the Company following its
dengan akuisisi melalui CDI pada April acquisition through CDI in April 2025. Prior
2025. Sebelum akuisisi, SBL tergabung to the acquisition, SBL was within the same
dalam kelompok usaha SCG. group as SCG.
j. PT Panca Puri Perkasa (“PPP”) dan j. PT Panca Puri Perkasa (“PPP”) and
PT Pancapuri Indoperkasa (“PPI”) memiliki PT Pancapuri Indoperkasa (“PPI”) have the
pemegang saham terakhir yang sama same ultimate shareholder with the
dengan Perusahaan. Company.
k. BPN adalah pemegang saham k. BPN is a non-controlling shareholder of CSP.
nonpengendali dari CSP. BPN dikendalikan BPN is controlled by key management
oleh personil manajemen kunci personnel of the Company. BPN’s beneficial
Perusahaan. Pemilik manfaat BPN adalah owner is the ultimate shareholder of the
pemegang saham utama Perusahaan. Company.
l. Personil manajemen kunci Grup adalah l. The Group’s key management personnel are
Dewan Direksi. its Board of Directors.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Transaksi-transaksi Pihak Berelasi Transactions with Related Parties
Dalam kegiatan usahanya, Grup melakukan In the normal course of business, the Group
transaksi tertentu dengan pihak-pihak berelasi entered into certain transactions with related
yang dilakukan dengan ketentuan yang setara parties conducted under conditions equivalent to
dengan yang berlaku dalam transaksi yang those applicable in a fair transaction. The Group’s
wajar. Kebijakan harga Grup untuk transaksi pricing policy for transactions with related parties
dengan pihak berelasi ditetapkan berdasarkan is set based on contracted prices. There are no
pada harga di dalam kontrak. Tidak terdapat specific terms and conditions on related party
syarat dan ketentuan spesifik pada transaksi transactions except those mentioned below:
pihak berelasi kecuali yang telah disebutkan di
bawah ini:
a. Perusahaan menyediakan imbalan untuk a. The Company provides benefits to its Board of
anggota Dewan Komisaris dan Direksi Commissioners and Directors as follows:
sebagai berikut:
2025 2024
Dewan Komisaris Board of Commissioners
Imbalan kerja jangka pendek Short-term employee benefits
Gaji dan bonus 817 1.001 Salaries and bonus
Tunjangan lain-lain 3 - Other allowances
Direksi Board of Directors
Imbalan kerja jangka pendek Short-term employee benefits
Gaji dan bonus 5.863 6.445 Salaries and bonus
Tunjangan lain-lain 639 589 Other allowances
Subjumlah 6.502 7.034 Subtotal
Jumlah 7.322 8.035 Total
b. Grup menyewa ruangan kantor dan lahan b. The Group leases office space and parking
parkir dari GI seperti yang dijelaskan pada area from GI as discussed in Note 46b.
Catatan 46b.
c. Penjualan kepada pihak berelasi, sebesar c. Revenues earned from related parties,
3,4% dari jumlah pendapatan untuk tahun represent 3.4% of the total revenues during
yang berakhir 31 Desember 2025 the year ended December 31, 2025
(31 Desember 2024: 15,7% (Catatan 32). (December 31, 2024: 15.7%) (Note 32).
Pada tanggal pelaporan, piutang atas At reporting dates, the receivables from these
penjualan tersebut dicatat sebagai bagian sales were presented as trade accounts
dari piutang usaha (Catatan 6), masing- receivable (Note 6), which constituted 0.32%
masing yang meliputi 0,32%, dan 0,95% and 0.95% of the total assets as of
dari jumlah aset pada tanggal December 31, 2025 and 2024, respectively.
31 Desember 2025 dan 31 Desember 2024.
Rincian pendapatan dari pihak berelasi The details of revenues from related parties
adalah sebagai berikut: are as follows:
2025 2024
PT Synthetic Rubber Indonesia 147.269 179.353 PT Synthetic Rubber Indonesia
PT Nusantara Polymer Solutions 45.211 51.909 PT Nusantara Polymer Solutions
PT Tirta Surya Raya 40.601 45.829 PT Tirta Surya Raya
PT Krakatau Tirta Industri 2.650 2.451 PT Krakatau Tirta Industri
Thai Polyethylene Co., Ltd. 234 263 Thai Polyethylene Co., Ltd.
PT Krakatau Posco Energy 176 104 PT Krakatau Posco Energy
PTT International Trading Pte. Ltd. 77 - PTT International Trading Pte. Ltd.
Jumlah 236.218 279.909 Total
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Page 489
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
d. Pembelian bahan baku dari pihak berelasi d. Purchases of raw material from related parties
pada tahun yang berakhir 31 Desember for the year ended December 31, 2025
2025 sebesar 0,41% dari jumlah pembelian represent 0.41% of the total purchases of raw
bahan baku (31 Desember 2024: 0,36%) material (December 31, 2024: 0.36%) (Note
(Catatan 33). Pembelian barang jadi dari 33). Purchases of finished goods from related
pihak berelasi sebesar nihil dari jumlah parties nil of the total purchases of finished
pembelian barang jadi pada tahun yang goods for the year ended December 31, 2025
berakhir 31 Desember 2025 (31 Desember (December 31, 2024: 5.0%) (Note 33). At
2024: 5,0%) (Catatan 33). Pada tanggal reporting dates, the payables for these
pelaporan, utang atas pembelian tersebut purchases were presented as part of trade
dicatat sebagai bagian dari utang usaha accounts payable (Note 17) which constituted
(Catatan 17), masing-masing yang meliputi 0.005% and 0.0001% of the total liabilities as
0,005% dan 0,0001% dari jumlah liabilitas of December 31, 2025 and 2024.
pada tanggal 31 Desember 2025 dan 2024.
Rincian pembelian bahan baku dan barang The details of purchases of raw materials and
jadi dari pihak berelasi adalah sebagai finished goods from related parties are as
berikut: follows:
2025 2024
Bahan baku Raw materials
PT Tirta Surya Raya 4.868 3.404 PT Tirta Surya Raya
Barang jadi Finished goods
SCG Chemicals Trading SCG Chemicals Trading
(Singapore) Pte., Ltd. - 3.906 (Singapore) Pte., Ltd.
PTT International Trading Pte., Ltd. - 2.138 PTT International Trading Pte., Ltd.
Map Ta Phut Olefins Co., Ltd. - 2.071 Map Ta Phut Olefins Co., Ltd.
Jumlah 4.868 11.519 Total
e. Pada tanggal 17 Juni 2013, Perusahaan e. On June 17, 2013, The Company has other
memiliki piutang lain-lain kepada pihak accounts receivables from related parties
berelasi yang sebagian besar merupakan most of which are receivables related to
piutang atas penyediaan utilitas berupa providing utility for water treatment and high
water treatment dan high pressure steam pressure steam (Note 7). This agreement
(Catatan 7). Perjanjian ini akan shall be extended automatically until
diperpanjang otomatis sampai diakhiri terminated by both parties.
kedua belah pihak.
f. Perusahaan mengadakan perjanjian dengan f. The Company entered into an agreement with
PT SCG Barito Logistics untuk pengiriman PT SCG Barito Logistics to deliver
produk petrokimia dan warehouse petrochemical products and warehouse
operational seperti yang dijelaskan pada operational as discussed in Note 46b.
Catatan 46b.
g. Pada tanggal 29 Juni 2021, CAP2, entitas g. On June 29, 2021, CAP2, a subsidiary of
anak Perusahaan, mengadakan perjanjian the Company, has entered into a master
pembelian tanah dengan pihak berelasi. purchase agreement with a related party to
Selama tahun-tahun yang berakhir purchase land. During the years ended
31 Desember 2025 dan 2024, tidak ada December 31, 2025 and 2024, there were no
pembelian tanah. purchase of land.
h. Perusahaan mengadakan perjanjian dengan h. The Company entered into an operating lease
PPP untuk sewa menyewa gudang seperti agreement with PPP for warehouse as
yang dijelaskan pada Catatan 46b. Saldo discussed in Note 46b. The outstanding lease
liabilitas sewa pada tanggal 31 Desember liability amounted to US$ nil as of
2025 sebesar US$ nihil (31 Desember 2024: December 31, 2025 (December 31, 2024:
US$ 4.831 ribu) (Catatan 20). US$ 4,831 thousand) (Note 20).
Pada tanggal 30 Oktober 2025, SRI, PPP dan On October 30, 2025, SRI, PPP and CWC
CWC menandatangani perjanjian novasi atas entered into novation agreement of the
perjanjian sewa menyewa gudang warehouse lease agreement No. 001/LCO-
No. 001/LCO-DOC/CWC/X/2025 di mana DOC/CWC/X/2025 whereas PPP will novate all
PPP akan menovasikan semua hak, rights, title, obligations, warranties and
kewajiban, jaminan dan kepentingan PPP interests of PPP related to warehouse lease to
terkait sewa gudang kepada CWC. CWC.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Pada tanggal 1 November 2025, Perusahaan On November 1, 2025, the Company entered
mengadakan perjanjian sewa menyewa into a warehouse lease agreement with CWC
Gudang dengan CWC untuk sewa menyewa for warehouse for a duration of 5 years.
Gudang untuk jangka waktu 5 tahun.
i. KCE melakukan perjanjian jual beli tanah i. KCE entered into a sale and purchase land
berdasarkan Perjanjian Pengikatan Jual Beli agreement based on Sale and Purchase
(“PPJB”) no. 6 tanggal 29 September 2023 Agreement (“PPJB”) No. 6 dated September 29,
dengan CAA dan CCP. Jual beli ini 2023 with CAA and CCP. This sale and
diselesaikan selama tahun yang yang purchase arrangement were completed
berakhir pada 31 Desember 2025 sebesar during the year ended December 31, 2025
US$ 26.223 ribu. amounted to US$ 26,223 thousand.
j. Pada tahun 2024, CAP2 dan CDI j. In 2024, CAP2 and CDI signed a pre-
menandatangani perjanjian pinjaman conditional loan agreement which will be
bersyarat yang akan diperhitungkan sebagai accounted as loan advance to BPN. The total
uang muka pinjaman kepada BPN. Jumlah outstanding amount of these loan receivables
nilai piutang pinjaman ini per 31 Desember as of December 31, 2024 amounting to
2024 adalah sebesar Rp 642.279 juta (atau Rp 642,279 million (or equivalent to
setara dengan US$ 39.740 ribu) dengan US$ 39,740 thousand) with period of 84
jangka waktu masing-masing selama months from the date of the agreement and
84 bulan sejak tanggal perjanjian dan annual floating interest rate of JIBOR 3
tingkat suku bunga tahunan mengambang months + certain percentage, respectively.
sebesar JIBOR 3 bulan + persentase On September 12 and October 1, 2025, BPN
tertentu. Pada tanggal 12 September 2025 has fully paid the loan to CAP2 and CDI.
dan 1 Oktober 2025, BPN telah melunasi
pinjaman kepada CAP2 dan CDI.
k. Pada tanggal 28 Juni 2024, Perusahaan k. On June 28, 2024, the Company entered into
melakukan perjanjian dengan CDI, dimana an agreement with CDI, in which CDI has an
CDI memiliki opsi untuk membeli saham option to subscribe for new ordinary shares
biasa yang mewakili 51% dari jumlah modal which will represent 51% of the total issued
saham yang disetor pada entitas anak and paid-up capital of the Company’s
Perusahaan yang bergerak di bidang usaha subsidiary which operates in the field of
terminal dan penyimpanan di Cilegon, terminal and storage in Cilegon, Indonesia,
Indonesia, CPN, pada tanggal 1 Juli 2024. CPN, as of July 1, 2024. CDI may exercise the
CDI dapat menggunakan opsi tersebut option in whole during the option exercise
secara keseluruhan selama exercise period period which is within two years.
dalam dua tahun.
l. Efektif sejak 20 Juni 2024, Perusahaan l. Effective June 20, 2024, the Company
menandatangani Perjanjian Sewa Kapal entered into a Time Charter Party Contract
Berdasarkan Waktu dengan CSI, dimana with CSI, whereby the parties agree to
para pihak sepakat untuk bekerja sama cooperate in the chartering of vessels by CSI
dalam penyewaan kapal oleh CSI untuk for the transportation of chemicals and clean
pengangkutan bahan kimia dan produk petroleum products. This agreement will
minyak bersih. Perjanjian ini akan berakhir expire on September 10, 2032.
pada 10 September 2032.
m. Efektif sejak 18 Oktober 2024, Perusahaan m. Effective October 18, 2024, the Company
menandatangani Perjanjian Sewa Kapal entered into a Time Charter Party Contract
Berdasarkan Waktu dengan MIM, dimana with MIM, whereby MIM agree to chartering of
MIM sepakat untuk menyewakan tiga kapal three vessels to the Company, which will
kepada Perusahaan yang akan berakhir expire separately on April 30, 2034, March 8,
secara terpisah pada 30 April 2034, 8 Maret 2037 and May 19, 2041. The vessels are
2037 dan 19 Mei 2041. Penyewaan kapal chartered for the transporation of chemicals
tersebut ditujukan untuk pengangkutan and clean petroleum products.
bahan kimia dan produk minyak bersih.
n. KSE mengadakan perjanjian No. 01/PT.KSE n. KSE entered into an agreement
/JB.BBM/II/2023 tanggal 1 Februari 2023 No. 01/PT.KSE/JB.BBM/II/2023 dated
dengan Perusahaan untuk pengisian bahan February 1, 2023 with the Company for the
bakar minyak untuk kendaraan operasional supply of fuel for operational vehicles which
yang akan berakhir pada 31 Januari 2028. will expire on January 31, 2028.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
o. Perusahaan mengadakan perjanjian dengan o. The Company entered into an agreement with
NPS tanggal 3 Agustus 2020 berkaitan NPS dated August 3, 2020 in relation to the
dengan layanan yang akan diberikan oleh services to be provided by the Company to
Perusahaan kepada NPS meliputi layanan NPS, which include corporate operational
operasional perusahaan. Perjanjian ini akan services. This agreement shall be extended
diperpanjang otomatis sampai diakhiri automatically until terminated by both
kedua belah pihak. parties.
p. Pada tanggal 7 Juli 2023, Perusahaan p. On July 7, 2023, The Company entered into
mengadakan perjanjian dengan KCE an agreement with KCE in relation to the
berkaitan dengan layanan yang akan services to be provided by the Company to
diberikan oleh Perusahaan kepada KCE KCE, which include corporate operational
meliputi layanan operasional perusahaan. services. This agreement will expire on July 7,
Perjanjian ini akan berakhir pada 7 Juli 2026. 2026.
q. Pada tanggal 16 Februari 2024, Perusahaan q. On February 16, 2024, the Company entered
menandatangani Perjanjian Pemasangan into a Rooftop Solar Panel Installation and
dan Jasa Panel Surya Atap No. 009/DU- Service Agreement No. 009/DU-
KCE/KONTR/2024 dengan KCE untuk KCE/KONTR/2024 with KCE for the
pemasangan dan pengoperasian sistem installation and operation of rooftop solar
panel surya atap di tiga fasilitas produksi, panel systems at three manufacturing
yaitu Pabrik PE, Pabrik PP, dan Pabrik SM facilities, which are PE Plant, PP Plant, and SM
yang berlokasi di Cilegon. Perjanjian ini Plant, located in Cilegon. This agreement is
berlaku selama 25 tahun sejak tanggal valid for 25 years from commercial operation
pengoperasian komersial. date.
43. SEGMEN OPERASI 43. OPERATING SEGMENTS
Segmen Usaha Business Segments
Grup melaporkan segmen berdasarkan divisi- The Group’s reportable segments are based on
divisi operasi berikut: the following operating divisions:
• Energi • Energy
• Kimia • Chemical
• Infrastruktur • Infrastructure
Segmen produk energi terdiri dari bisnis Grup Energy products segment consists of those
berupa penjualan bensin, diesel, bahan bakar businesses of the Group in the sales of gasoline,
dan avtur. diesel, fuel oil and avtur.
Segmen kimia terdiri dari bisnis Grup berupa Chemical segment consists of those businesses of
penjualan olefin, polyolefin, dan produk the Group in the sales of olefin, polyolefin and
petrokimia hilir. downstream petrochemical products.
Segmen infrastruktur terdiri dari bisnis Grup Infrastructure segment consists of those business
berupa penjualan daya listrik dan jasa kelistrikan of the Group in sales of electricity, other electrical
lainnya, sewa tangki dan dermaga dan jasa sewa services, tanks and jetty lease and vessel time
kapal. charter services.
Pada tahun 2025, manajemen melakukan In 2025, management has reviewed each
penelaahan atas setiap entitas anak berdasarkan subsidiaries based on its expected performance
kinerja yang diharapkan serta kontribusinya and contribution to the above segment reporting
terhadap pelaporan segmen di atas, dan and determined the following reportable
menetapkan segmen yang dapat dilaporkan segments with some minor adjustments for the
berikut dengan beberapa penyesuaian minor 2024 comparative information:
atas informasi komparatif tahun 2024:
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/December 31, 2025
Energi/ Kimia/ Infrastruktur/ Jumlah/ Eliminasi/ Konsolidasian/
Energy Chemical Infrastructure Total Eliminations Consolidated
PENDAPATAN REVENUE
Pendapatan eksternal 3.663.424 3.235.392 121.191 7.020.007 - 7.020.007 External revenue
Pendapatan antar segmen 589.316 2.374.445 80.822 3.044.583 (3.044.583) - Inter-segment revenue
Jumlah pendapatan 4.252.740 5.609.837 202.013 10.064.590 (3.044.583) 7.020.007 Total revenue
HASIL RESULT
Hasil segmen 143.595 (386.076) 23.682 (218.799) (218.799) Segment result
Hasil yang tidak dapat dialokasikan 1.513.008 Unallocated results
Laba sebelum pajak 1.294.209 Profit before tax
INFORMASI LAINNYA OTHER INFORMATION
ASET ASSETS
Aset segmen 2.499.467 2.975.483 1.260.754 6.735.704 (302.048) 6.433.656 Segment assets
Investasi pada asosiasi 150.729 Investment in associates
Aset hak guna - bersih 367.726 Right of use assets - net
Aset yang tidak dapat dialokasi 5.370.613 Unallocated assets
Jumlah aset yang dikonsolidasikan 12.322.724 Consolidated total assets
LIABILITAS LIABILITIES
Liabilitas segmen (334.915) (1.381.880) (25.289) (1.742.084) 350.837 (1.391.247) Segment liabilities
Liabilitas yang tidak dapat dialokasi (6.274.562) Unallocated liabilities
Jumlah liabilitas yang dikonsolidasikan (7.665.809) Consolidated total liabilities
Pengeluaran modal - 22.448 71.591 94.039 - 94.039 Capital expenditures
Pengeluaran modal yang tidak dapat
dialokasikan 622.309 Unallocated capital expenditures
Jumlah pengeluaran modal 716.348 Total capital expenditures
Beban penyusutan 65.059 125.560 12.855 203.474 - 203.474 Depreciation expense
31 Desember/December 31, 2024
Energi/ Kimia/ Infrastruktur/ Jumlah/ Eliminasi/ Konsolidasian/
Energy Chemical Infrastructure Total Eliminations Consolidated
PENDAPATAN REVENUE
Pendapatan eksternal 11.418 1.684.451 89.495 1.785.364 - 1.785.364 External revenue
Pendapatan antar segmen - 378.646 8.295 386.941 (386.941) - Inter-segment revenue
Jumlah pendapatan 11.418 2.063.097 97.790 2.172.305 (386.941) 1.785.364 Total revenue
HASIL RESULT
Hasil segmen 460 35.461 12.398 48.319 48.319 Segment result
Beban yang tidak dapat dialokasikan (139.258) Unallocated expenses
Rugi sebelum pajak (90.939) Loss before tax
INFORMASI LAINNYA OTHER INFORMATION
ASET ASSETS
Aset segmen 402 2.110.164 224.403 2.334.969 (136.260) 2.198.709 Segment assets
Investasi pada asosiasi 158.709 Investment in associates
Aset hak guna - bersih 8.723 Right of use assets - net
Aset yang tidak dapat dialokasi 3.297.475 Unallocated assets
Jumlah aset yang dikonsolidasikan 5.663.616 Consolidated total assets
LIABILITAS LIABILITIES
Liabilitas segmen - (636.193) (12.806) (648.999) 145.070 (503.929) Segment liabilities
Liabilitas yang tidak dapat dialokasi (2.222.228) Unallocated liabilities
Jumlah liabilitas yang dikonsolidasikan (2.726.157) Consolidated total liabilities
Pengeluaran modal - 4.267 82.412 86.679 - 86.679 Capital expenditures
Pengeluaran modal yang tidak dapat
dialokasikan 319.157 Unallocated capital expenditures
Jumlah pengeluaran modal 405.836 Total capital expenditures
Beban penyusutan 8.021 104.811 2.144 114.976 - 114.976 Depreciation expense
Segmen Geografis Geographical Segments
Pendapatan berdasarkan pasar Revenues based on market
Berdasarkan pasar geografis tanpa Based on geographical segments without
memperhatikan tempat diproduksinya barang, considering where the products are produced, all
seluruh penjualan Grup dilakukan dengan Group’s sales were made to Asia Pacific countries.
negara-negara Asia Pasifik. Grup beroperasi di The Group operates in Indonesia and Singapore.
wilayah Indonesia dan Singapura.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
44. ASET DAN LIABILITAS MONETER DALAM 44. MONETARY ASSETS AND LIABILITIES
MATA UANG SELAIN DOLAR AMERIKA DENOMINATED IN CURRENCIES OTHER THAN
SERIKAT UNITED STATES DOLLAR
Grup, kecuali RPU, CIP, KSE, ACESH dan ANZ The Group, except RPU, CIP, KSE, ACESH and
mempunyai aset dan liabilitas moneter dalam ANZ, had monetary assets and liabilities
mata uang selain Dolar Amerika Serikat sebagai denominated in currencies other than United
berikut: States Dollar as follows:
31 Desember/December 31 , 31 Desember/December 31 ,
2025 2024
Mata uang Mata uang
selain Dolar Ekuivalen selain Dolar Ekuivalen
Amerika dalam Amerika dalam
Serikat/ US$ '000/ Serikat/ US$ '000/
Currencies Equivalent Currencies Equivalent
other than in other than in
U.S. Dollar US$ '000 U.S. Dollar US$ '000
ASET ASSETS
Kas dan setara kas Rp'000 9.060.903.876 539.918 6.231.970.373 385.594 Cash and cash equivalents
SGD 546.315 425.428 7.837 10.627
Lainnya/
Others 7.048 5.855
Piutang usaha Rp'000 2.371.380.510 141.305 2.833.715.784 175.332 Trade accounts receivable
SGD 34.856 27.026 - -
Piutang lain-lain Rp'000 127.476.072 7.596 227.697.093 14.088 Other accounts receivable
SGD 9.190 7.140 - -
Pajak dibayar dimuka Rp'000 1.718.795.658 102.419 815.884.330 50.482 Prepaid taxes
Aset lancar lainnya Rp'000 103.007.916 6.138 1.846.586.329 114.255 Other current assets
Aset keuangan lancar lainnya Rp'000 3.826.849.806 228.033 1.538.784.020 95.210 Other current financial assets
Piutang pinjaman kepada Loan receivable to a
pihak berelasi Rp'000 - - 642.279.263 39.740 related party
Tagihan restitusi pajak Rp'000 94.197.366 5.613 94.192.136 5.828 Claims for tax refunds
Aset lain-lain tidak lancar Rp'000 213.785.898 12.739 180.254.786 11.153 Other non-current assets
Aset keuangan tidak lancar Other non-current
lainnya Rp'000 4.018.365.990 239.445 760.486.738 47.054 financial assets
Jumlah 1.749.848 955.218 Total
LIABILITAS LIABILITIES
Utang usaha Rp'000 2.562.342.888 152.684 2.216.020.306 137.113 Trade accounts payable
SGD 68.472 53.079 - -
Lainnya/
Others 1.554 3.088
Utang lain-lain kepada Rp'000 52.963.992 3.156 64.454.638 3.988 Other accounts payable
pihak ketiga to third parties
Utang pajak Rp'000 168.793.356 10.058 65.601.558 4.059 Taxes payable
Biaya yang masih harus
dibayar Rp'000 160.184.190 9.545 253.437.841 15.681 Accrued expenses
Liabilitas sewa Rp'000 233.269.800 13.900 120.988.732 7.486 Lease liabilities
Utang bank jangka panjang Rp'000 20.851.786.038 1.242.509 5.302.043.005 328.056 Long-term loan
Utang obligasi Rp'000 9.177.085.662 546.841 10.571.548.038 654.099 Bonds payable
Jumlah 2.033.326 1.153.570 Total
Liabilitas Bersih (283.478) (198.352) Net Liabilities
Entitas anak, RPU, CIP dan KSE masing-masing The subsidiaries, RPU, CIP and KSE, have
memiliki mata uang fungsional dalam Rupiah functional currency in Indonesian Rupiah (Rp),
Indonesia (Rp), ANZ memiliki mata uang ACESH has functional currency in Chinese Yuan
fungsional dalam Dolar Australia (AUD) dan (RMB), and ANZ has functional currency in
ACESH memiliki mata uang fungsional dalam Australian Dollar (AUD), respectively, in which its
Chinese Yuan (RMB), dimana aset bersih dalam foreign currency denominated net assets as of
mata uang asing pada tanggal 31 Desember December 31, 2025 and 2024 are amounted to nil.
2025 dan 2024 sebesar nihil.
Pada tanggal 31 Desember 2025, kurs konversi As of December 31, 2025, the conversion rates
yang digunakan Grup masing-masing adalah used by the Group for US$ were
US$ 0,061/Rp 1.000 (31 December 2024: US$ 0.061/Rp 1,000 (December 31, 2024:
US$ 0,065/Rp 1.000). US$ 0.065/Rp 1,000).
45. REKONSILIASI LIABILITAS YANG TIMBUL 45. RECONCILIATION OF LIABILITIES ARISING
DARI AKTIVITAS PENDANAAN FROM FINANCING ACTIVITIES
Perubahan transaksi non kas/ Non-cash changes
Timbul dari akuisisi Amortisasi Pengaruh selisih
atas entitas biaya Penambahan kurs/
Arus kas dari aktivitas anak/Arising from transaksi/ aset hak Effect of
pendanaan - bersih/ acquisition of Amortization guna/Addition changes in
1 Januari 2025/ Financing cash flows - subsidiaries of transaction s to right-of- foreign Lain-lain/ 31 Desember 2025/
January 1, 2025 net (Catatan/Note 40) costs use assets exchange rates Others December 31, 2025
Utang bank
Jangka pendek 60.000 284.000 - - - - - 344.000
Jangka panjang 1.278.978 2.836.664 - 2.438 - (10.930) - 4.107.150
Pengaturan pembiayaan
pemasok - 92.387 - - - - - 92.387
Utang obligasi 654.099 (85.784) - 889 - (22.363) - 546.841
Liabilitas sewa 7.539 (42.062) 407.732 - 18.496 13.219 11.315 416.239
Jumlah 2.000.616 3.085.205 407.732 3.327 18.496 (20.074) 11.315 5.506.617
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Perubahan transaksi non kas/ Non-cash changes
Arus kas dari aktivitas Amortisasi biaya
pendanaan - bersih/ transaksi/ Pengaruh selisih kurs/ Penyesuaian
1 Januari 2024/ Financing cash flows - Amortization of Effect of changes in Sewa/Lease 31 Desember 2024/
January 1, 2024 net transaction costs foreign exchange rates Adjustment December 31, 2024
Utang bank Bank loans
Jangka pendek 10.649 49.433 - (82) - 60.000 Short-term
Jangka panjang 1.114.355 169.290 (742) (3.925) - 1.278.978 Long-term
Utang obligasi 606.524 75.852 (820) (27.457) - 654.099 Bonds payable
Liabilitas sewa 9.173 (1.236) - - (398) 7.539 Lease liabilities
Jumlah 1.740.701 293.339 (1.562) (31.464) (398) 2.000.616 Total
46. IKATAN 46. COMMITMENTS
a. Fasilitas kredit yang belum digunakan a. Unused credit facilities
Pada tanggal 31 Desember 2025, Grup As of December 31, 2025, the Group has
mempunyai fasilitas pinjaman yang belum unused credit facilities as follows:
digunakan sebagai berikut:
Fasilitas Fasilitas
Fasilitas yang telah yang belum
maksimal/ digunakan/ digunakan/
Maximum Used Unused Tanggal jatuh tempo/
facilities facilities facilties Maturity date
PT Bank Central Asia Tbk 27 April 2026/ PT Bank Central Asia Tbk
Sight L/C dan Usance L/C 80.000 32.960 47.040 April 27, 2026 Sight L/C and Usance L/C
PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
Omnibus Trade Finance dan 30 Juli 2026/ Omnibus Trade Finance and
Trust Receipt Facility 75.000 34.588 40.412 July 30, 2026 Trust Receipt Facility
30 Juli 2026/
Committed 20.000 20.000 - July 30, 2026 Committed
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
29 Juli 2026/
Uncommitted 75.000 - 75.000 July 29, 2026 Uncommitted
29 Juli 2026/
Committed 50.000 50.000 - July 29, 2026 Committed
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
1 November 2026/
Uncomitted 42.000 20.394 21.606 November 1, 2026 Uncommitted
PT Bank BNP Paribas Indonesia PT Bank BNP Paribas Indonesia
31 Juli 2026/
Uncommitted 30.000 4.123 25.877 July 31, 2026 Uncommitted
BNP Paribas Singapura BNP Paribas Singapore
31 Juli 2026/
Committed 70.000 38.500 31.500 July 31, 2026 Committed
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk
3 April 2026/
Uncomitted 75.000 69.389 5.611 April 3, 2026 Uncommitted
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
4 Mei 2026/
Uncommitted 60.000 30.299 29.701 May 4, 2026 Uncommitted
4 Mei 2026/
Revolving credit facility 15.000 15.000 - May 4, 2026 Revolving credit facility
CIMB Bank Berhad Singapura CIMB Bank Berhad Singapore
29 Juli 2026/
Uncommitted 65.000 39.940 25.060 July 29, 2026 Uncommitted
PT Bank HSBC Indonesia (d/h PT Bank HSBC Indonesia (formerly
The Hongkong and Shanghai Banking The Hongkong and Shanghai Banking
Corporation Limited) Corporation Limited)
30 Juli 2026/
Uncommitted 125.000 88.200 36.800 July 30, 2026 Uncommitted
30 Juli 2026/
Revolving credit facility 50.000 50.000 - July 30, 2026 Revolving credit facility
Bank HSBC Singapura 23 Desember 2026/
Uncommitted 86.000 55.527 30.473 December 23, 2026 Uncommitted
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Fasilitas Fasilitas
Fasilitas yang telah yang belum
maksimal/ digunakan/ digunakan/
Maximum Used Unused Tanggal jatuh tempo/
facilities facilities facilties Maturity date
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
15 Juli 2026/
Uncommitted 70.000 36.316 33.684 July 15, 2026 Uncommitted
OCBC Limited Singapura OCBC Limited Singapore
30 April 2026/
Uncommitted 60.000 43.248 16.752 April 30, 2026 Uncommitted
PT Bank UOB Indonesia PT Bank UOB Indonesia
25 Juli 2027/
Uncommitted 30.000 25.396 4.604 July 25, 2027 Uncommitted
United Overseas Bank Limited Singapura United Overseas Bank Limited Singapore
29 Juli 2026/
Uncommitted 70.000 62.150 7.850 July 29, 2026 Uncommitted
PT Bank Permata Tbk PT Bank Permata Tbk
7 September 2026/
Revolving credit facility 60.000 - 60.000 September 7, 2026 Revolving credit facility
Citibank Singapura Tidak ada kedaluwarsa/ Citibank Singapore
Uncommitted 80.000 - 80.000 No expiration date Uncommitted
DBS Bank Ltd., Singapura 28 Juni 2026/ DBS Bank Ltd., Singapore
Uncommitted 125.000 106.222 18.778 June 28, 2026 Uncommitted
25 Juni 2027/
Committed 110.000 110.000 - June 25, 2027 Committed
National Bank of Kuwait National Bank of Kuwait
Singapore Branch 18 September 2026/ Singapore Branch
Sight L/C dan Usance L/C 105.000 - 105.000 September 18, 2026 Sight L/C and Usance L/C
OCBC Limited Singapura OCBC Limited Singapore
30 April 2026/
Uncommitted 60.000 43.248 16.752 April 30, 2026 Uncommitted
The Siam Commercial Bank Public The Siam Commercial Bank Public
Company Limited 13 Juni 2026/ Company Limited
Usance L/C 70.000 - 70.000 June 13, 2026 Usance L/C
Kasikorn Bank Public Company Limited Kasikorn Bank Public Company Limited
31 Desember 2026/
Uncommitted 139.317 115.454 23.863 December 31, 2026 Uncommitted
8 Desember 2026/
Committed 50.000 32.370 17.630 December 8, 2026 Committed
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
31 Desember 2026/
Fasilitas Bank Garansi - KCE 40.000 17.048 22.952 December 31, 2026 Bank Guarantee Facility - KCE
7 Juni 2030/
Committed - KCE 43.277 43.277 - June 7, 2030 Committed - KCE
5 Mei 2026/
Uncommitted - KCE 2.990 - 2.990 May 5, 2026 Uncommitted - KCE
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
23 Desember 2027/
Committed - RPU 6.776 6.776 - December 23, 2027 Committed - RPU
31 Maret 2031/
Committed - CDI 246.412 246.412 - March 31, 2031 Committed - CDI
18 September 2026/
Revolving Credit Facility - RPU 595.876 - 595.876 September 18, 2026 Revolving Credit Facility - RPU
PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
29 Februari 2032/
Committed - CDI 119.904 59.952 59.952 February 29, 2032 Committed - CDI
PT Bank Tabungan Negara (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk
11 Agustus 2035/
Committed - CDI 119.904 59.952 59.952 August 11, 2035 Committed - CDI
DBS Bank Ltd., Singapura DBS Bank Ltd., Singapura
Tidak ada kedaluwarsa/
Uncommitted - ACE 120.000 - 120.000 No expiration date Uncommitted - ACE
Seluruh fasilitas kredit modal kerja tidak All working capital credit facilities are
dijaminkan. unsecured.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
b. Perjanjian operasional b. Operational agreements
• Pada tahun 2006, RPU dan Perusahaan • In 2006, RPU and the Company entered
mengadakan Perjanjian Sewa Tangki into Tank, Jetty & Pipeline (Benzene)
dan Dermaga & Pipa (Benzene) Lease Agreement No. 405/LT-Contract/
No. 405/LT-Contract/2006, yang 2006, which includes the receipt of
mencakup penerimaan produk dari product from a vessel and its transfer to
kapal dan pemindahannya ke tangki designated tanks through RPU’s facilities,
yang telah ditentukan melalui fasilitas as well as the storage and delivery of the
milik RPU, serta penyimpanan dan product from the tanks to the Company’s
pengiriman produk dari tangki tersebut pipeline connection point using RPU’s
ke titik sambung dengan pipa milik pumps. The fifth amendment to this
Perusahaan menggunakan pompa milik agreement became effective on
RPU. RPU melakukan amendemen December 28, 2022.
kelima yang efektif berlaku sejak
28 Desember 2022.
• Pada tahun 2006, RPU dan Perusahaan • In 2006, RPU and the Company entered
mengadakan Perjanjian Sewa Dermaga into the Jetty and Pipeline Lease
dan Pipa No. 406/LT-Contract/2006, Agreement No. 406/LT-Contract/2006,
yang mencakup pemindahan styrene which covers the transfer of styrene
monomer dari titik sambung pipa monomer from the Company’s pipeline
Perusahaan ke kapal melalui fasilitas connection point to a vessel through
milik RPU, serta pembongkaran RPU’s facilities, as well as the unloading
ethylene dari kapal ke area Perusahaan of ethylene from a vessel to the
melalui pipa dan lengan pembongkaran Company’s area via the pipeline and
yang tersedia di dermaga milik RPU. unloading arm available at RPU’s jetty.
RPU melakukan amendemen keempat RPU executed the fourth amendment to
yang efektif berlaku sejak 28 Desember the agreement, which became effective
2022. as of December 28, 2022.
• Pada tahun 2006, RPU dan Perusahaan • In 2006, RPU and the Company entered
mengadakan Facility Placement into Facility Placement Agreement
Agreement No. 407/LT-Contract/2006, No. 407/LT-Contract/2006, which RPU
dimana RPU menyetujui penempatan agreed to the placement of the
fasilitas milik Perusahaan di dalam Company’s facilities within the terminal.
terminal. RPU tidak diperkenankan RPU is not permitted to use the facilities
menggunakan fasilitas tersebut untuk for its own purposes or for any other
kepentingan sendiri maupun pihak lain party without the Company’s prior
tanpa persetujuan dari Perusahaan, consent, except in emergency situations.
kecuali dalam keadaan darurat. The fifth amendment to this agreement
Amendemen kelima perjanjian ini efektif became effective on December 28, 2022.
berlaku sejak 28 Desember 2022.
• Perusahaan mengadakan perjanjian • The Company entered into a sales and
jual beli dengan SRI, dimana purchase agreement with SRI, under
Perusahaan setuju untuk menjual which the Company agreed to sell and/or
dan/atau memasok butadiene kepada supply butadiene to SRI on a non-
SRI secara non-eksklusif. Perjanjian ini exclusive basis. This agreement will
akan terus berlaku hingga diakhiri remain in effect until terminated by
berdasarkan kesepakatan bersama dari mutual consent of the parties.
para pihak. Perusahaan melakukan The Company executed the fourth
amendemen keempat atas perjanjian amendment to the agreement, which
tersebut yang efektif berlaku sejak became effective as of September 1,
1 September 2024. 2024.
• Perusahaan mengadakan perjanjian • The Company entered into a sales and
jual beli dengan SRI, dimana purchase agreement with SRI, under
Perusahaan setuju untuk berbagi which the Company agreed to share
fasilitas dan menyediakan jasa untuk facilities and provide services to support
mendukung kegiatan usaha dan SRI’s business and operational activities,
operasional SRI, berupa antara lain HP including but not limited to HP steam,
steam, jetty dan gudang penyimpanan, jetty and storage warehouse, waste
pembuangan limbah, akses jalan, dan disposal, road access, and others. This
lain-lain. Perjanjian ini akan terus agreement will remain in effect until
berlaku hingga diakhiri berdasarkan terminated by mutual consent of the
kesepakatan bersama dari para pihak. parties. The Company executed the
Perusahaan melakukan amendemen fourth amendment to the agreement,
keempat atas perjanjian tersebut yang which became effective as of July 1,
efektif berlaku sejak 1 Juli 2019. 2019.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
• Perusahaan mengadakan perjanjian • The Company entered into a sales and
jual beli dengan SRI, dimana purchase agreement with SRI, under
Perusahaan setuju untuk menjual which the Company agreed to sell and/or
dan/atau memasok styrene monomer supply styrene monomer to SRI on a
kepada SRI secara non-eksklusif. non-exclusive basis. This agreement will
Perjanjian ini akan terus berlaku hingga remain in effect until terminated by
diakhiri berdasarkan kesepakatan mutual consent of the parties. The
bersama dari para pihak. Perusahaan Company executed the fourth
melakukan amendemen keempat atas amendment to the agreement, which
perjanjian tersebut yang efektif berlaku became effective as of August 30, 2024.
sejak 30 Agustus 2024.
• Pada tahun 2023, Perusahaan • In 2023, the Company entered into a
mengadakan perjanjian jual beli dengan sales and purchase agreement with NPS,
NPS, dimana Perusahaan setuju untuk under which the Company agreed to sell
menjual dan/atau memasok polyethylene and/or supply polyethylene under the
dengan merek dagang ASRENE (“PE trademark ASRENE (“PE ASRENE”) to
ASRENE”) kepada NPS. Perjanjian ini NPS. This agreement is valid for a period
berlaku seterusnya selama lima tahun. of five years.
• Grup dan GI mengadakan perjanjian • The Group and GI entered into operating
sewa ruang kantor dan lahan parkir lease agreements for office space and
selama satu tahun di Wisma Barito parking area rental for one year on
Pacific, Jalan Let. Jend. S. Parman Wisma Barito Pacific, Jalan Let. Jend. S.
Kav. 62-63, Jakarta 11410 yang telah Parman Kav. 62-63, Jakarta 11410 which
diperpanjang hingga Juni 2028 has been extended up to June 2028
(Catatan 42). (Note 42).
• Pada tanggal 18 Januari 2018, • On January 18, 2018, the Company
Perusahaan mengadakan perjanjian entered into an agreement with
dengan PT SCG Barito Logistics yang PT SCG Barito Logistics which has been
telah diamendemen pada tanggal amended on February 1, 2020 to deliver
1 Februari 2020 untuk pengiriman petrochemical products and warehouse
produk petrokimia dan operasional operational. This agreement will
gudang. Perjanjian ini akan secara automatically extended annually and will
otomatis diperpanjang secara tahunan be terminated upon the mutual
dan akan diakhiri dengan persetujuan agreement of both parties.
kedua belah pihak.
• Pada bulan 17 Februari 2023, • On February 17, 2023, the Company
Perusahaan mengadakan perpanjangan entered into a contract extension on the
kontrak atas perjanjian Network agreement of Network Integration,
Integration Optimization and IT Optimization and IT Infrastructure
Infrastructure Manage Services dengan Manage Services with PT Kyndryl
PT Kyndryl Solutions Indonesia Solutions Indonesia (“Kyndryl”). Under
(“Kyndryl”). Berdasarkan perjanjian ini, this agreement, Kyndryl agreed to
Kyndryl menyetujui untuk menyewakan provide IT equipment and infrastructure
peralatan IT dan jaringannya kepada to the Company. This agreement will
Perusahaan. Perjanjian ini akan expire on March 31, 2028.
berakhir pada bulan 31 Maret 2028.
• Pada tanggal 27 April 2018, CAP2 • On April 27, 2018, CAP2 entered into the
mengadakan perjanjian dengan agreement with Lummus Technology LLC
Lummus Technology LLC untuk to license and engineering design for
pengadaan lisensi dan desain teknik Olefin and Butadiene plant; Basell
untuk pabrik Olefin dan Butadiene; Polyolefine GmbH and Basell Poliolefine
Basell Polyolefine GmbH dan Basell Italia S.r.l to license for HDPE and LDPE
Poliolefine Italia S.r.l untuk pengadaan plant; GTC Technology US, LLC to
lisensi proses pabrik HDPE dan LDPE; license, basic engineering dan technical
GTC Technology US, LLC untuk services for Aromatic Recovery Unit
pengadaan lisensi, rekayasa dasar dan (“ARU”) technology; and Texplore Co.,
teknik teknologi Aromatic Recovery Unit Ltd. to license E-Lene technology
(“ARU”); dan Texplore Co., Ltd., untuk package for Polypropylene plant.
pengadaan lisensi teknologi E-Lene
untuk pabrik Polypropylene.
Pabrik akan dibangun di Cilegon, The plants will be built in Cilegon, Banten
Banten dan seluruh pekerjaan tersebut and all works are expected to be
diekspektasi untuk selesai pada 2028- completed in 2028-2029.
2029.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
• Pada tanggal 4 Mei 2020, Perusahaan • On May 4, 2020, the Company entered
menandatangani perjanjian sewa into operating lease agreement for
menyewa gudang yang berlokasi di warehouse located in Krakatau Industrial
kawasan Krakatau Industrial Estate Estate Cilegon area, Jalan Asia Raya,
Cilegon, Jalan Asia Raya, Kelurahan Kelurahan Kotasari, Kecamatan Gerogol,
Kotasari, Kecamatan Gerogol, Kota Kota Cilegon, Provinsi Banten, with total
Cilegon, Provinsi Banten, seluas 25.704 area of 25,704 square meters with
m2 dengan PT Panca Puri Perkasa yang PT Panca Puri Perkasa which will expire
akan berakhir pada 23 Oktober 2030 on October 23, 2030 (Note 42). On
(Catatan 42). Pada tanggal 25 Maret March 25, 2022, the Company amended
2022, Perusahaan melakukan the agreement on changes of land rent
amandemen atas perjanjian tersebut area effective from April 1, 2022.
dimana terdapat perubahan luas sewa
tanah yang efektif berlaku sejak 1 April
2022.
Seperti yang disebutkan pada Catatan As described in Note 42h, on October 30,
42h, pada tanggal 30 Oktober 2025 2025, there is a novation agreement
terdapat perjanjian novasi di mana PPP whereas PPP will novates all rights, title,
akan menovasikan semua hak, obligations, warranties and interests of
kewajiban, jaminan dan kepentingan PPP related to warehouse lease to CWC.
PPP terkait sewa gudang kepada CWC.
• Pada tanggal 16 Juni 2020, Perusahaan • On June 16, 2020, the Company entered
menandatangani perjanjian sewa untuk into land lease agreement for pipeline
pemanfaatan lahan untuk pemasangan installation on PT Pertamina Gas land
jalur pipa gas di tanah PT Pertamina Gas which will expire on August 14, 2026.
yang akan berakhir pada tanggal
14 Agustus 2026.
• Pada tanggal 1 Oktober 2020, KCE • On October 1, 2020, KCE entered into an
mengadakan perjanjian pemanfaatan agreement for the utilization of an area
fasilitas kawasan yang digunakan untuk facility that was being utilized for gas
penyaluran gas dengan PT Krakatau distribution with PT Krakatau Steel
Steel (Persero) Tbk (”KS”), PT Krakatau (Persero) Tbk (”KS”), PT Krakatau Baja
Baja Konstruksi (”KBK”), PT Krakatau Konstruksi (”KBK”), PT Krakatau Posco
Posco (”KP”), PT Stollberg Samil (”KP”), PT Stollberg Samil Indonesia and
Indonesia, dan PT Indonesia Pos PT Indonesia Pos Chemtech Chosun Ref.
Chemtech Chosun Ref.
• Pada tanggal 23 November 2021, CAP2 • • On November 23, 2021, CAP2 has
telah menunjuk dan menandatangani appointed and signed agreements with
perjanjian dengan empat kontraktor four contractors namely Toyo
yaitu Toyo Engineering Corporation, Engineering Corporation, Samsung
Samsung Engineering Co., Ltd., Wood, Engineering Co., Ltd., Wood, and
dan PT Haskoning Indonesia untuk PT Haskoning Indonesia to work on the
mengerjakan FEED atas pembangunan FEED for its construction of CAP2’s
pabrik CAP2. plants.
•
• Pada tanggal 28 Maret 2013, KCE • • On March 28, 2013, KCE entered into a
mengadakan Perjanjian Jual Beli Gas Sale and Purchase of Gas for
Industri Manufaktur dan Pembangkitan Manufacturing Industry and Electricity
Listrik ("PJBTG") No. 344/DUKCE/ Generating Agreement (“PJBTG”)
KONTR/2013 dengan PT Perusahaan No.344/DUKCE/KONTR/2013 with
Gas Negara (“PGN”). Perjanjian ini PT Perusahaan Gas Negara (“PGN”). The
berakhir dalam waktu 10 tahun sejak agreement will expire in 10 years from
tanggal 1 Januari 2007. Pada tanggal January 1, 2007. On December 30, 2022,
30 Desember 2022, KCE dan PGN KCE and PGN signed the Eleventh
menandatangani Amendemen Kesebelas Amendment to the PJBTG to extend the
atas PJBTG yang memperpanjang period of agreement until December 31,
jangka waktu perjanjian hingga 2027.
31 Desember 2027.
•
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
PGN memberlakukan pemakaian gas • PGN implements a minimum and
minimum dan maksimum, dimana maximum gas usage, whereas, if KCE
apabila pemakaian KCE di bawah does not meet the minimum usage, KCE
minimum pemakaian, maka KCE tetap is liable to pay for the minimum usage.
perlu membayar sebanyak minimum Any difference between the minimum
pemakaian. Selisih antara minimum usage and actual usage will be accounted
pemakaian dan pemakaian aktual akan for as gas deposit. If KCE exceeds the
menjadi deposito gas. Apabila maximum usage, KCE will be billed with
pemakaian KCE melebihi pemakaian a surcharge which rates follows the
maksimum, maka KCE akan dikenakan Decree of Director of PGN at the time of
surcharge dengan tarif yang sesuai the excess usage. Historically, KCE has
dengan Keputusan Direksi PGN yang never exceeded the maximum usage.
berlaku pada saat itu. Secara historis,
KCE belum pernah melebihi pemakaian
maksimum.
•
Berdasarkan Amendemen Kesepuluh • According to the Tenth Amendment to
atas PJBTG tanggal 5 Juni 2020, the PJBTG dated June 5, 2020, KCE’s
pemakaian gas minimum dan minimum and maximum usage of gas are
maksimum KCE adalah masing-masing 9 Billion British Thermal Unit ("BBTU")/
9 Billion British Thermal Unit ("BBTU")/ working day and 13.5 BBTU/working day,
hari kerja dan 13,5 BBTU/hari kerja, respectively, valid until December 31,
berlaku hingga 31 Desember 2022. 2022. As amended and restated by the
Kemudian sebagaimana diubah dan Eleventh Amendment to the PJBTG
dinyatakan kembali melalui Amendemen starting on January 1, 2023, the minimum
Kesebelas atas PJBTG, berlaku mulai and maximum KCE gas consumption will
1 Januari 2023, jumlah pemakaian gas be 9.5 BBTU/working day and
minimum dan maksimum KCE menjadi 21 BBTU/working day, respectively. Based
masing-masing 9,5 BBTU/hari kerja dan on Letter No. 103400.S/OP.00/SCSM/2025
21 BBTU/hari kerja. Berdasarkan surat dated December 2, 2025, the maximum
nomor 103400.S/OP.00/SCSM/2025 projected interruptible gas ranges from
tanggal 2 Desember 2025 terdapat 0.00 BBTU/working day to 9.45
proyeksi maksimum gas interruptible BBTU/working day.
menjadi 0,00 BBTU/hari sampai dengan
9,45 BBTU/hari.
•
Terkait harga tarif penggunaan gas, • Related to price of gas usage tariffs,
terdapat perubahan tarif sesuai there is change in the tariff in accordance
Keputusan Menteri Energi dan Sumber with the Decree of the Minister of Energy
Daya Mineral Republik Indonesia No. and Mineral Resources of the Republic of
77.K/MG.01/MEM.M/2025 tentang Indonesia No. 77.K/MG.01/MEM.M/2025
pengguna gas bumi tertentu dan harga regarding specific natural gas users and
gas bumi tertentu dibidang specific natural gas prices in the field of
penyediaaan tenaga Listrik bagi electricity supply for the public
kepentingan umum. Pemberlakuan interest. The implementation of price
perubahan harga untuk periode 2025, changes for the 2025, to amounting
menjadi sebesar US$ 7,00/MMBTU. US$ 7.00/MMBTU.
•
• Pada tanggal 4 Agustus 2023, CAA telah • • On August 4, 2023, CAA has appointed
menunjuk dan menandatangani and signed agreements with two
perjanjian dengan dua kontraktor untuk contractors to work on the FEED for its
mengerjakan FEED atas pembangunan construction of CAA’s plants.
pabrik CAA.
•
• Pada tanggal 19 September 2023, CAA • • On September 19, 2023, CAA has
telah menunjuk dan menandatangani appointed and signed agreements with
perjanjian dengan dua kontraktor untuk two contractors to work on land
mengerjakan pematangan lahan. preparation.
•
• Grup telah mengakui provisi untuk • • The Group has recognised the provision
biaya pembongkaran dan provisi for decommisioning cost and other
lainnya yang terutama terdiri dari: provision which mainly consists of:
a. biaya untuk penutupan permanen a. the cost to permanently shutdown
dan pembongkaran pabrik Ethylene and decommission the ACE’s
Glycol (EOG1) milik ACE yang Ethylene Glycol (EOG1) plant located
berlokasi di Pulau Jurong; at Jurong Island;
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
b. biaya untuk pengurangan kapasitas • b. to reduce ACE's crude processing
pengolahan minyak mentah milik capacity at Bukom Island; and
ACE di Pulau Bukom; dan
c. biaya pembongkaran Perusahaan • c. the Company’s decommissioning
atas pipa-pipa yang costs of the pipelines connecting the
menghubungkan pabrik di Cilegon Cilegon plant and the Merak plant,
dan pabrik di Merak, yang berada di which are located on land leased by
atas lahan yang disewa oleh the Company.
perusahaan.
•
Provisi untuk biaya pembongkaran dan • The provision for decommissioning cost
provisi lainnya masing-masing sebesar and other provision as of December 31,
US$ 120.808 ribu pada tanggal 31 2025 amounted to US$ 120,808
Desember 2025 (2024: US$ 2.795 thousand (2024: US$ 2,795 thousand).
ribu).
•
Per 31 Desember 2025, sebesar • As of December 31, 2025, US$ 116,605
US$ 116.605 ribu akan direalisasikan thousand is expected to be realized for
lebih dari 12 bulan dan disajikan more than 12 months presented as non-
sebagai bagian jangka panjang, current portion, and US$ 4,203 thousand
sedangkan sebesar US$ 4.203 ribu akan is expected to be realized within
direalisasikan dalam 12 bulan dan 12 months and presented as current
disajikan sebagai bagian lancar. portion.
•
Jumlah dan waktu penyelesaian provisi • The amount and timing of settlement of
ini tidak pasti dan bergantung pada these provisions are uncertain and
berbagai faktor yang tidak selalu berada subject to various factors that are not
dalam kendali Grup. Estimasi provisi always within control of the Group.
masa depan atas biaya pembongkaran Reviews of estimated future provision for
aset tetap ditelaah secara berkala. decommission costs are carried out
regularly.
•
• Pada tanggal 8 Agustus 2025, CTN dan • • On August 8, 2025, CTN and Aster
Aster Polymer Solutions Pte. Ltd., Polymer Solutions Pte. Ltd. entered into
menandatangani perjanjian Purchase Purchase and Resell Agreement for
and Resell Agreement for Polyethylene Polyethylene No. 004/LCO-
No. 004/LCO-DOC/CTN/VIII/2025, DOC/CTN/VIII/2025, under which Aster
dimana Aster Polymer Solutions Pte. Polymer Solutions Pte. Ltd. acts as the
Ltd., bertindak sebagai penjual dan seller and CTN as the buyer who will
CTN sebagai pembeli yang akan resell the product to third-party
menjual kembali produk kepada customers.
pelanggan pihak ketiga.
•
• Pada tahun 2025, Perusahaan, • • In 2025, the Company, Indonesia
Indonesia Investment Authority dan Investment Authority and Badan
Badan Pengelola Investasi Daya Pengelola Investasi Daya Anagata
Anagata Nusantara sedang menjajaki Nusantara are exploring a potential
suatu potensi kerjasama dan masih collaboration and are currently in
dalam proses diskusi mengenai discussions regarding the collaboration.
kerjasama tersebut.
•
Pada tanggal 3 Maret 2026, Perusahaan • On March 3, 2026, the Company
mengumumkan bahwa Perusahaan announced that it had entered into a
telah menandatangani Conditional Conditional Share Subscription
Share Subscription Agreement dengan Agreement with Danantara Indonesia
Danantara Indonesia dan Indonesia and Indonesia Investment Authority in
Investment Authority sehubungan relation to the development of the Chlor
dengan pengembangan proyek Chlor Alkali–Ethylene Dichloride (“CA-EDC”)
Alkali–Ethylene Dichloride (“CA-EDC”). project. Under the agreement,
Berdasarkan perjanjian tersebut, Danantara Indonesia and Indonesia
Danantara Indonesia dan Indonesia Investment Authority will participate as
Investment Authority akan berpartisipasi strategic investors in the project with a
sebagai investor strategis dalam proyek combined investment commitment of
tersebut dengan jumlah komitmen approximately US$200 million. As of the
investasi sekitar US$200 juta. Pada date of the financial statements, the
tanggal laporan keuangan, penyelesaian completion of the transaction remains
transaksi tersebut masih bergantung subject to the fulfillment of certain
pada pemenuhan kondisi-kondisi tertentu conditions as stipulated in the
sebagaimana diatur dalam perjanjian. agreement.
•
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
• Berdasarkan Perjanjian Jual Beli • • Based on the Conditional Sale and
Bersyarat tanggal 24 Oktober 2025, Purchase Agreement (“CSPA”) dated
Grup berencana mengakuisisi operasi October 24, 2025, the Group intends to
ExxonMobil Singapura berupa seluruh acquire ExxonMobil Singapore’s fuel
stasiun pengisian bahan bakar di retail service stations operations in
Singapura. Singapore.
•
Pada 31 Desember 2025, AMS1 telah • On December 31, 2025, AMS1 remitted
melakukan pembayaran sebesar US$ 954,611 thousand as an advance
US$ 954.611 ribu sebagai uang muka payment toward the investment and
atas investasi dan dicatat sebagai dan recorded as "Advance for Investment" in
dicatat sebagai “Uang Muka Investasi” the consolidated statement of financial
dalam laporan posisi keuangan position. Subsequently, AMS1 and the
konsolidasian. AMS1 dan pihak penjual seller agreed that the closing date would
menyepakati bahwa tanggal penyelesaian be December 31, 2025. Accordingly,
transaksi adalah 31 Desember 2025. under the terms of the CSPA, the
Oleh karena itu, sesuai dengan effective date of the acquisition is
ketentuan dalam CSPA, tanggal efektif January 1, 2026.
akuisisi adalah 1 Januari 2026.
•
•
47. INSTRUMEN KEUANGAN, MANAJEMEN 47. FINANCIAL INSTRUMENTS, FINANCIAL RISK
RISIKO KEUANGAN DAN MODAL AND CAPITAL MANAGEMENT
a. Kategori dan Kelas Instrumen a. Categories and Classes of Financial
Keuangan Instruments
Aset keuangan
pada nilai wajar Instrumen utang Liabilitas pada
Aset keuangan pada melalui laba rugi/ diklasifikasikan biaya perolehan Derivatif yang digunakan
biaya perolehan yang Financial assets pada FVTOCI/ diamortisasi/ untuk
diamortisasi/ at fair value Debt instrument Liabilities at lindung nilai/
Financial assets at through profit classified as amortized Derivatives designated Jumlah/
amortized cost or loss at FVTOCI cost as hedge instrument Total
31 Desember 2025 December 31, 2025
Aset Keuangan Lancar Current Financial Assets
Bank dan deposito berjangka 2.739.659 - - - - 2.739.659 Cash in banks and time deposits
Piutang usaha Trade accounts receivable
Pihak berelasi 39.493 - - - - 39.493 Related parties
Pihak ketiga 614.705 - - - - 614.705 Third parties
Piutang lain-lain Other accounts receivable
Pihak berelasi 1.522 - - - - 1.522 Related parties
Pihak ketiga 52.489 - - - - 52.489 Third parties
Aset keuangan derivatif - - - - 1.078 1.078 Derivative financial assets
Aset keuangan lancar lainnya 190.237 330.027 32.808 - - 553.072 Other current financial assets
Aset Keuangan Tidak Lancar Non-current Financial Assets
Aset keuangan derivatif - - - - 11.988 11.988 Derivative financial assets
Aset tidak lancar lainnya 3.991 - - - 3.991 Other non-current assets
Aset keuangan tidak lancar lainnya 583.024 13.636 - - - 596.660 Other non-current financial assets
Jumlah Aset Keuangan 4.225.120 343.663 32.808 - 13.066 4.614.657 Total Financial Assets
Aset keuangan
pada nilai wajar Instrumen utang Liabilitas pada
Aset keuangan pada melalui laba rugi/ diklasifikasikan biaya perolehan Derivatif yang digunakan
biaya perolehan yang Financial assets pada FVTOCI/ diamortisasi/ untuk
diamortisasi/ at fair value Debt instrument Liabilities at lindung nilai/
Financial assets at through profit classified as amortized Derivatives designated Jumlah/
amortized cost or loss at FVTOCI cost as hedge instrument Total
Liabilitas Keuangan Jangka Pendek Current Financial Liabilities
Utang bank jangka pendek - - - 344.000 - 344.000 Short-term bank loan
Utang usaha Trade accounts payable
Pihak berelasi - - - 3.609 - 3.609 Related parties
Pihak ketiga - - - 908.975 - 908.975 Third parties
Utang lain-lain kepada Other accounts payable to
pihak ketiga - - - 384.116 - 384.116 third parties
Biaya yang masih harus dibayar - - - 150.782 - 150.782 Accrued expenses
Liabilitas jangka panjang yang jatuh tempo - - - Current maturities of long-term
dalam satu tahun: liabilities:
Utang bank - - - 136.069 - 136.069 Bank loans
Utang obligasi - - - 72.481 - 72.481 Bonds payable
Liabilitas keuangan derivatif - - - - 7.604 7.604 Derivative financial liabilities
Provisi atas pajak karbon - - - 53.149 - 53.149 Provision for carbon taxes
Liabilitas Keuangan Jangka Panjang Non-current Financial Liabilities
Liabilitas jangka panjang - setelah dikurangi Long-term liabilities - net of
bagian yang jatuh tempo dalam satu tahun: current maturities:
Utang bank - - - 3.971.081 - 3.971.081 Bank loans
Utang obligasi - - - 474.360 - 474.360 Bonds payable
Liabilitas keuangan derivatif - - - - 27.487 27.487 Derivative financial liabilities
Jumlah Liabilitas Keuangan - - - 6.498.622 35.091 6.533.713 Total Financial Liabilities
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Liabilitas derivatif
yang diukur
pada nilai
Aset keuangan wajar melalui
pada nilai wajar Instrumen utang Liabilitas pada laba rugi/
Aset keuangan pada melalui laba rugi/ diklasifikasikan biaya perolehan Derivative liabilities Derivatif yang digunakan
biaya perolehan yang Financial assets pada FVTOCI/ diamortisasi/ measured at untuk
diamortisasi/ at fair value Debt instrument Liabilities at fair value lindung nilai/
Financial assets at through profit classified as amortized through profit Derivatives designated Jumlah/
amortized cost or loss at FVTOCI cost and loss as hedge instrument Total
31 Desember 2024 December 31, 2024
Aset Keuangan Lancar Current Financial Assets
Bank dan deposito berjangka 1.366.953 - - - - - 1.366.953 Cash in banks and time deposits
Piutang usaha Trade accounts receivable
Pihak berelasi 53.675 - - - - - 53.675 Related parties
Pihak ketiga 155.093 - - - - - 155.093 Third parties
Piutang lain-lain Other accounts receivable
Pihak berelasi 3.922 - - - - - 3.922 Related parties
Pihak ketiga 40.422 - - - - - 40.422 Third parties
Aset keuangan lancar lainnya 245.102 51.660 60.238 - - - 357.000 Other current financial assets
Aset Keuangan Tidak Lancar Non-current Financial Assets
Piutang pinjaman kepada pihak berelasi 39.740 - - - - - 39.740 Loan receivable to a related party
Aset keuangan derivatif - - - - - 25.319 25.319 Derivative financial assets
Aset tidak lancar lainnya 2.093 - - - - - 2.093 Other non-current assets
Aset keuangan tidak lancar lainnya 369.834 12.545 - - - - 382.379 Other non-current financial assets
Jumlah Aset Keuangan 2.276.834 64.205 60.238 - - 25.319 2.426.596 Total Financial Assets
Liabilitas Keuangan Jangka Pendek Current Financial Liabilities
Utang bank jangka pendek - - - 60.000 - - 60.000 Short-term bank loans
Utang usaha Trade accounts payable
Pihak berelasi - - - 1.384 - - 1.384 Related parties
Pihak ketiga - - - 514.776 - - 514.776 Third parties
Utang lain-lain - - - 31.170 - - 31.170 Other accounts payable
Biaya yang masih harus dibayar - - - 26.793 - - 26.793 Accrued expenses
Liabilitas jangka panjang yang jatuh tempo Current maturities of long-term
dalam satu tahun: liabilities:
Utang bank - - - 68.474 - - 68.474 Bank loans
Utang obligasi - - - 86.949 - - 86.949 Bonds payable
Liabilitas keuangan derivatif - - - - 2.519 8.290 10.809 Derivative financial liabilities
Liabilitas Keuangan Jangka Panjang Non-current Financial Liabilities
Liabilitas jangka panjang - setelah dikurangi Long-term liabilities - net of
bagian yang jatuh tempo dalam satu tahun: current maturities:
Utang bank - - - 1.210.504 - - 1.210.504 Bank loans
Utang obligasi - - - 567.150 - - 567.150 Bonds payable
Liabilitas keuangan derivatif - - - - - 27.883 27.883 Derivative financial liabilities
Jumlah Liabilitas Keuangan - - - 2.567.200 2.519 36.173 2.605.892 Total Financial Liabilities
b. Tujuan dan kebijakan manajemen risiko b. Financial risk management objectives
keuangan and policies
Fungsi Corporate Treasury Grup The Group’s Corporate Treasury function
menyediakan jasa untuk bisnis, provides services to the business, co-
mengkoordinasikan akses ke pasar ordinates access to domestic and
keuangan domestik dan internasional, international financial markets, monitors and
memantau dan mengelola risiko keuangan manages the financial risks relating to the
yang berkaitan dengan operasi Grup melalui operations of the Group through internal risk
laporan risiko internal yang menganalisis reports which analyze exposures by degree
eksposur dengan derajat dan besarnya and magnitude of risks. These risks include
risiko. Risiko ini termasuk risiko pasar market risk (including currency risk, interest
(termasuk risiko mata uang, risiko suku rate risk and other price risk), credit risk and
bunga dan risiko harga lainnya), risiko kredit liquidity risk.
dan risiko likuiditas.
Grup berusaha untuk meminimalkan The Group seeks to minimize the effects of
dampak dari risiko dengan menggunakan these risks by using derivative financial
instrumen keuangan derivatif untuk lindung instruments to hedge risk exposures. The use
nilai terhadap eksposur risiko. Penggunaan of financial derivatives is governed by the
derivatif keuangan diatur oleh kebijakan Group policies approved by the board of
Grup yang disetujui oleh dewan direksi, directors, which provide written principles on
yang memberikan prinsip-prinsip tertulis foreign exchange risk, interest rate risk,
pada risiko nilai tukar, risiko suku bunga, credit risk, the use of financial derivatives and
risiko kredit, penggunaan derivatif non-derivative financial instruments, and the
keuangan dan instrumen derivatif non- investment of excess liquidity. Compliance
keuangan, dan investasi atas kelebihan with policies and exposure limits is reviewed
likuiditas. Kepatuhan terhadap batasan by the internal auditors on a continuous basis.
kebijakan dan eksposur ditinjau oleh auditor The Group does not enter into or trade
internal secara terus menerus. Grup tidak financial instruments, including derivative
melaksanakan atau memperdagangkan financial instruments, for speculative
instrumen keuangan, termasuk instrumen purposes.
keuangan derivatif, untuk tujuan spekulasi.
Fungsi Corporate Treasury melaporkan The Corporate Treasury function reports
secara berkala kepada dewan direksi untuk regularly to the board of directors to monitor
memantau risiko dan mengurangi eksposur risks and mitigate risk exposures.
risiko.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
i. Manajemen risiko pasar i. Market risk management
Aktivitas Grup terekspos terutama untuk The Group’s activities expose it primarily to
risiko keuangan atas perubahan nilai the financial risks of changes in foreign
tukar mata uang asing (Catatan 47.b.ii) currency exchange rates (Note 47.b.ii)
dan suku bunga (Catatan 47.b.iii). Grup and interest rates (Note 47.b.iii). The
mengadakan berbagai instrumen Group enters into a variety of derivative
keuangan derivatif untuk mengelola financial instruments to manage its
eksposur risiko mata uang asing dan exposure to foreign currency risk and
risiko suku bunga, termasuk: interest rate risk, including:
• Swap suku bunga untuk mengurangi • Interest rate swaps to mitigate the
risiko kenaikan suku bunga; risk of rising interest rates;
• Kontrak valuta asing berjangka • Forward foreign exchange contracts to
untuk mengurangi eksposur mitigate exposures to exchange rate
terhadap fluktuasi nilai tukar; dan fluctuating; and
• Cross Currency Swap untuk • Cross currency swap to mitigate the
mengurangi risiko kenaikan suku risk of rising interest rate and foreign
bunga dan kurs pada utang obligasi. exchange on the bonds payable.
Tidak terdapat perubahan eksposur Grup There has been no change to the Group’s
terhadap risiko pasar atau cara exposure to market risk or the manner in
mengelola dan mengukur risiko tersebut. which these risks are managed and
measured.
ii. Manajemen risiko mata uang asing ii. Foreign currency risk management
Grup terekspos pengaruh fluktuasi nilai The Group is exposed to the effect of
tukar mata uang asing terutama karena foreign currency exchange rate fluctuation
transaksi yang didenominasi dalam mata mainly because of foreign currency
uang asing seperti penjualan domestik, denominated transactions such as
beberapa beban tertentu dan pinjaman domestic sales, certain expenditure and
yang didenominasi dalam Rupiah. Jumlah borrowings denominated in Indonesian
eksposur bersih mata uang selain Dolar Rupiah. The Group’s net open currency
Amerika Serikat Grup pada tanggal other than U.S. Dollar exposure as of
pelaporan diungkapkan dalam Catatan 44. reporting date is disclosed in Note 44.
Grup memelihara saldo kas dalam mata The Group maintains sufficient cash
uang Rupiah yang cukup untuk balance denominated in Indonesian
memenuhi kebutuhan pembayaran dalam Rupiah to cover the payments
Rupiah. denominated in Indonesian Rupiah.
Analisis sensitivitas mata uang asing Foreign currency sensitivity analysis
Analisis sensitivitas Grup di bawah ini The Group’s sensitivity analysis below to
terhadap peningkatan dan penurunan the increase and decrease in the
Dollar Amerika Serikat terhadap mata U.S. Dollar against Indonesian Rupiah the
uang Rupiah menggunakan 1% pada relevant foreign currencies uses 1%
tanggal 31 Desember 2025 (2024: 2%), December 31, 2025 (2024: 2%), with all
dengan seluruh variabel konstan lainnya, other variables held constant, net profit
laba bersih setelah pajak untuk tahun after tax for the year ended
yang berakhir 31 Desember 2025 (2024: December 31, 2025 (2024: net loss after tax
rugi bersih setelah pajak) akan for the year) would increase/decrease by
naik/turun sebesar US$ 1.092 ribu US$ 1,092 thousand (2024: US$ 1,369
(2024: US$ 1.369 ribu). 1% pada tanggal thousand). 1% at December 31, 2025
31 Desember 2025 (2024: 2%) adalah (2024: 2%) are the sensitivity rate used
tingkat sensitivitas yang digunakan when reporting foreign currency risk
ketika melaporkan secara internal risiko internally to key management personnel
mata uang asing kepada para karyawan and represents management's
kunci, dan merupakan penilaian assessment of the reasonably possible
manajemen terhadap perubahan yang change in foreign exchange rates. The
mungkin terjadi pada nilai tukar valuta sensitivity analysis includes only
asing. Analisis sensitivitas hanya outstanding monetary items of financial
mencakup item instrumen keuangan instrument denominated in currency other
dalam mata uang moneter selain Dolar than U.S. Dollar and adjusts its translation
Amerika Serikat yang ada dan at the period end for percentage change in
menyesuaikan translasinya pada akhir foreign currency rates.
periode untuk perubahan persentase
dalam nilai tukar mata uang asing.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Menurut pendapat manajemen, analisis In management's opinion, the sensitivity
sensitivitas tidak representatif atas risiko analysis is unrepresentative for the
valuta asing melekat karena eksposur inherent foreign exchange risk because the
pada akhir periode pelaporan tidak exposure at the end of the reporting period
mencerminkan eksposur selama tahun does not reflect the exposure during the
berjalan. year.
Kontrak valuta berjangka Forward foreign exchange contracts
Pada tahun 2025 dan 2024, Grup In 2025 and 2024, the Group has entered
menandatangani kontrak valuta asing into certain forward foreign exchange
berjangka tertentu sebagai lindung nilai contracts as hedge of exposure against
atas dampak terkait fluktuasi harga the fluctuation in the purchase price of the
pembelian bahan baku Grup. Grup Group’s raw materials. The Group utilizes
menggunakan strategi lindung nilai a rollover hedging strategy, using
lanjutan, menggunakan kontrak dengan contracts with terms of up to 6 months.
periode hingga 6 bulan. Pada saat jatuh Upon maturity of forward contract, the
tempo kontrak berjangka, Grup Group enters into a new contract
melakukan kontrak baru yang ditujukan designated as separate hedging
sebagai hubungan lindung nilai terpisah. relationship.
iii. Manajemen risiko tingkat bunga iii. Interest rate risk management
Grup terpapar risiko suku bunga karena The Group is exposed to interest rate risk
entitas dalam Grup meminjam dana dari because entities in the Group borrow
bank mayoritas dalam Dolar Amerika funds from banks largely in United States
Serikat dengan tingkat bunga Dollar at floating interest rates. The risk is
mengambang. Risiko ini dikelola oleh managed by the Group by the use of
Grup, antara lain, dengan menggunakan interest rate swap contracts. Hedging
kontrak swap suku bunga. Aktivitas activities are evaluated regularly to align
lindung nilai dievaluasi secara reguler with interest rate views and defined risk
untuk menyelaraskan dengan pandangan appetite, ensuring the most cost-effective
suku bunga dan defined risk appetite, hedging strategies are applied.
untuk memastikan strategi lindung nilai
paling efektif telah diterapkan.
Eksposur Grup atas suku bunga liabilitas The Group’s exposures to interest rates on
keuangan dirinci dalam bagian financial liabilities are detailed in the
manajemen risiko likuiditas pada catatan liquidity risk management section of this
ini. note.
Analisis sensitivitas suku bunga Interest rate sensitivity analysis
Analisis sensitivitas di bawah ini telah The sensitivity analyses below have been
ditentukan berdasarkan eksposur suku determined based on the exposure to
bunga untuk instrumen derivatif dan non- interest rates for both derivatives and
derivatif pada akhir periode pelaporan. non-derivative instruments at the end of
Untuk liabilitas tingkat bunga the reporting period. For floating rate
mengambang, analisis tersebut disusun liabilities, the analysis is prepared
dengan asumsi jumlah liabilitas terutang assuming the amount of the liability
pada akhir periode pelaporan itu terutang outstanding at the end of the reporting
sepanjang tahun. Kenaikan atau period was outstanding for the whole
penurunan 50 basis poin digunakan year. A 50 basis point increase or
ketika melaporkan risiko suku bunga decrease is used when reporting interest
secara internal kepada karyawan kunci rate risk internally to key management
dan merupakan penilaian manajemen personnel and represents management's
terhadap perubahan yang mungkin assessment of the reasonably possible
terjadi pada suku bunga. change in interest rates.
Jika suku bunga lebih tinggi/rendah If interest rates had been 50 basis points
50 basis poin masing-masing pada tahun in 2025 and 2024, respectively,
2025 dan 2024 dan semua variabel higher/lower and all other variables were
lainnya tetap konstan, laba tahun held constant, profit for the year, for the
berjalan, untuk tahun yang berakhir years ended December 31, 2025 would
31 Desember 2025 akan turun/naik decrease/increase by US$ 5,163 thousand
ebesar US$ 5.163 ribu (2024: rugi tahun (2024: loss for the year would
berjalan akan turun/naik sebesar US$ decrease/increase by US$ 7,571
7.571 ribu). Hal ini terutama disebabkan thousand). This is mainly attributable to
oleh eksposur Grup terhadap suku bunga the Group’s exposure to interest rates on
atas pinjaman dengan suku bunga its variable rate borrowings.
variabel.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Kontrak swap suku bunga Interest rate swap contracts
Dalam kontrak swap suku bunga, Grup Under interest rate swap contracts, the
setuju untuk menukar perbedaan antara Group agrees to exchange the difference
jumlah tingkat bunga tetap dengan between fixed and floating rate interest
mengambang yang dihitung atas jumlah amounts calculated on agreed notional
pokok nosional yang disepakati. principal amounts. Although not designated
Meskipun tidak ditetapkan dan and qualified for hedge accounting, those
memenuhi kualifikasi sebagai akuntansi contracts are enable the Group to mitigate
lindung nilai, kontrak-kontrak yang the risk of changing interest rates on the
memungkinkan Grup untuk mengurangi cash flow exposures on issued variable rate
risiko perubahan suku bunga eksposur debt. The fair value of a plain vanilla (fixed
arus kas pada utang tingkat bunga rate for floating rate) swap is computed by
variabel. Nilai wajar plain vanilla (tingkat adding the present value of the fixed
bunga tetap untuk tingkat bunga coupon payments known at the start of the
mengambang) swap dihitung dengan swap (fixed leg) and present value of the
menambahkan nilai kini dari floating coupon payments determined at
pembayaran bunga tetap yang telah the agreed dates of each payment (floating
diketahui dari awal swap (fixed leg) dan leg). The average interest rate is based on
nilai kini dari pembayaran bunga the fixed rate paid by the banks.
mengambang yang ditentukan pada
setiap tanggal pembayaran yang
ditentukan (floating leg). Tingkat suku
bunga rata-rata didasarkan pada tingkat
bunga tetap yang dibayarkan oleh bank.
Kontrak swap suku bunga diselesaikan The interest rate swaps are settled on a
secara triwulanan. Tingkat bunga quarterly basis. The floating rate on the
mengambang pada swap suku bunga interest rate swaps is Secured Overnight
adalah Secured Overnight Financing Rate Financing Rate (SOFR). The Group will
(SOFR). Grup akan menyelesaikan settle the difference between the fixed and
perbedaan antara tingkat bunga tetap floating interest rate on a net basis.
dan mengambang secara dasar neto.
iv. Manajemen risiko harga petrokimia iv. Petrochemical and refinery products
dan produk kilang price risk management
Pendapatan Grup sangat bergantung The Group’s revenue is highly dependent on
pada penjualan barang-barang turunan/ petrochemical products process from
olahan petrokimia naphtha dan crude oil naphtha and crude oil, which in turn is
yang sangat dipengaruhi oleh harga highly influenced by global petrochemical
petrokimia dunia. Di sisi lain, harga prices, which tend to be cyclical and subject
petrokimia dunia dapat berfluktuasi to significant fluctuations. Global
secara signifikan yang dipengaruhi petrochemical prices are subject to
terutama oleh harga minyak mentah numerous factors beyond the Group’s
Brent dan faktor permintaan dan control, including mainly Brent crude oil
penawaran. price and supply and demand factors.
Grup juga menghadapi risiko keuangan The Group also exposed to financial risks
yang timbul dari perubahan harga arising from changes in commodity prices,
komoditas, terutama minyak mentah dan primarily crude oil and refined products.
produk hasil olahan. Untuk mengelola The Group practices selective hedging to
eksposur risiko tersebut, Grup manage its risk exposure, which is created
menerapkan praktik lindung nilai secara through transactions either with its related
selektif melalui transaksi yang dilakukan parties or third parties tied to an
baik dengan pihak berelasi maupun pihak established market index.
ketiga, yang dikaitkan dengan indeks
pasar yang telah ditetapkan.
Untuk memitigasi risiko ini, Grup To mitigate this risk, the Group combines
mengkombinasikan strategi metode strategies of price fixing method and the
penetapan harga maupun waktu timing of price fixing, while maintaining
penetapan dengan terus memperhatikan close attention on global developments that
perkembangan global yang affect petrochemical market.
mempengaruhi pasar petrokimia.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
v. Manajemen risiko kredit v. Credit risk management
Nilai tercatat aset keuangan pada laporan The carrying amount of financial assets
keuangan konsolidasian setelah recorded in the consolidated financial
dikurangi dengan cadangan kerugian, statements, net of any allowance for losses,
mencerminkan eksposur Grup terhadap represents the Group’s exposure to credit
risiko kredit. risk.
Grup mengembangkan dan mengelola The Group develops and maintains its credit
peringkat risiko kredit untuk risk gradings to categorize exposures
mengkategorikan eksposur sesuai according to their degree of risk of default.
dengan tingkat risiko gagal bayar. Grup The Group uses its own trading records to
menggunakan catatan perdagangannya rate its major customers and other debtors.
sendiri untuk memeringkat pelanggan
utama dan debitur lainnya.
Kerangka peringkat risiko kredit kini Grup The Group’s current credit risk grading
terdiri dari kategori berikut: framework comprises the following
categories:
Kategori/ Dasar pengakuan ECL/
Category Deskripsi/Description Basis for recognizing ECL
Lancar/ Pihak lawan memiliki risiko gagal bayar yang ECL 12 bulan/
Performing rendah dan tidak memiliki tunggakan./ 12-month ECL
The counterparty has a low risk of default and does
not have any past-due amounts.
Dicadangkan/ Jumlah yang tertunggak >30 hari atau telah ada ECL sepanjang umur –
Doubtful peningkatan risiko kredit yang signifikan sejak kredit tidak memburuk/
pengakuan awal./ Lifetime ECL – not
Amount is >30 days past due or there has been a credit-impaired
significant increase in credit risk since initial
recognition.
Gagal bayar/ Jumlah yang tertunggak >60 hari (ACE: 90 hari) ECL sepanjang umur –
In default atau ada bukti yang mengindikasikan aset kredit memburuk/
mengalami penurunan nilai kredit./ Lifetime ECL – credit-
Amount is >60 days (ACE: 90 days) past due or impaired
there is evidence indicating the asset is credit-
impaired.
Penghapusan/ Ada bukti yang mengindikasikan bahwa debitur Saldo dihapuskan/
Write-off dalam kesulitan keuangan yang buruk dan Grup Amount is written off
tidak memiliki prospek pemulihan yang realistis./
There is evidence indicating that the debtor is in
severe financial difficulty and the Group has no
realistic prospect of recovery.
Tabel di bawah merinci kualitas kredit aset The table below details the credit quality of
keuangan Grup serta eksposur maksimum the Group’s financial assets as well as
risiko kredit menurut peringkat risiko maximum exposure to credit risk by credit
kredit: risk rating grades:
Peringkat Jumlah
Kredit tercatat Jumlah
Internal/ bruto/ Cadangan tercatat
Internal ECL 12 bulan atau Gross kerugian/ bersih/
Credit sepanjang umur/ carrying Loss Net carrying
Rating 12-month or lifetime ECL amount allowance amount
31 Desember 2025 December 31, 2025
Bank dan deposito berjangka Lancar/ ECL 12 bulan (risiko kredit rendah)/ Cash in banks and time deposits
(Catatan 5) Performing 12-month ECL (low credit risk) 2.739.659 - 2.739.659 (Note 5)
ECL sepanjang umur (pendekatan
sederhana)/
Piutang usaha (Catatan 6) (i) Lifetime ECL (simplified approach) 654.793 (595) 654.198 Trade accounts receivable (Note 6)
Lancar/
Piutang lain-lain (Catatan 7) Performing ECL 12 bulan/12-month ECL 54.011 - 54.011 Other accounts receivable (Note 7)
Aset keuangan lancar lainnya Lancar/ ECL 12 bulan (risiko kredit rendah)/
(Catatan 10) Performing 12-month ECL (low credit risk) 553.072 - 553.072 Other current financial assets (Note 10)
Lancar/ ECL 12 bulan (risiko kredit rendah)/
Aset keuangan derivatif Performing 12-month ECL (low credit risk) 13.066 - 13.066 Derivative financial assets
Aset tidak lancar lainnya Lancar/ ECL 12 bulan (risiko kredit rendah)/
(Catatan 16) Performing 12-month ECL (low credit risk) 3.391 - 3.391 Other non-current assets (Note 16)
Aset keuangan tidak lancar lainnya Lancar/ ECL 12 bulan (risiko kredit rendah)/ Other non-current financial assets
(Catatan 16) Performing 12-month ECL (low credit risk) 596.660 - 596.660 (Note 16)
(595)
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Peringkat Jumlah
Kredit tercatat Jumlah
Internal/ bruto/ Cadangan tercatat
Internal ECL 12 bulan atau Gross kerugian/ bersih/
Credit sepanjang umur/ carrying Loss Net carrying
Rating 12-month or lifetime ECL amount allowance amount
31 Desember 2024 December 31, 2024
Bank dan deposito berjangka Lancar/ ECL 12 bulan (risiko kredit rendah)/ Cash in banks and time deposits
(Catatan 5) Performing 12-month ECL (low credit risk) 1.366.953 - 1.366.953 (Note 5)
ECL sepanjang umur (pendekatan
sederhana)/
Piutang usaha (Catatan 6) (i) Lifetime ECL (simplified approach) 209.563 (795) 208.768 Trade accounts receivable (Note 6)
Lancar/
Piutang lain-lain (Catatan 7) Performing ECL 12 bulan/12-month ECL 44.344 - 44.344 Other accounts receivable (Note 7)
Aset keuangan lancar lainnya Lancar/ ECL 12 bulan (risiko kredit rendah)/
(Catatan 10) Performing 12-month ECL (low credit risk) 357.000 - 357.000 Other current financial assets (Note 10)
Lancar/ ECL 12 bulan (risiko kredit rendah)/
Aset keuangan derivatif Performing 12-month ECL (low credit risk) 25.319 - 25.319 Derivative financial assets
Aset tidak lancar lainnya Lancar/ ECL 12 bulan (risiko kredit rendah)/
(Catatan 16) Performing 12-month ECL (low credit risk) 2.093 - 2.093 Other non-current assets (Note 16)
Aset keuangan tidak lancar lainnya Lancar/ ECL 12 bulan (risiko kredit rendah)/ Other non-current financial assets
(Catan 16) Performing 12-month ECL (low credit risk) 382.379 - 382.379 (Note 16)
(795)
(i) Grup menentukan ECL pada pos-pos (i) The Group determines the ECL on
tersebut menggunakan matriks these items by using a provision
provisi, yang diestimasi berdasarkan matrix, estimated based on historical
pengalaman kerugian kredit historis credit loss experience based on the
berdasarkan status utang debitur past due status of the debtors,
masa lalu, yang disesuaikan dengan adjusted as appropriate to reflect
kondisi saat ini dan perkiraan kondisi current conditions and estimates of
ekonomi di masa depan. future economic conditions.
Grup telah mengadopsi prosedur dalam The Group has adopted procedures in
memperluas persyaratan kredit kepada extending credit terms to customers and in
pelanggan dan dalam memantau risiko monitoring its credit risk. The Group only
kreditnya. Grup hanya memberikan kredit grants credit to credit worthy
kepada pihak lawan yang layak kredit. Kas counterparties. Cash and time deposits are
dan deposito berjangka ditempatkan pada held with creditworthy institutions and is
lembaga yang layak kredit dan memiliki subject to immaterial credit loss.
kerugian kredit yang tidak material.
Meskipun eksposur kredit Grup Although the Group credit exposure is
terkonsentrasi terutama di Indonesia, concentrated mainly in Indonesia, it has no
tidak terdapat konsentrasi risiko kredit significant concentration of credit risk with
signifikan pada pelanggan atau kelompok any single customer or group of
pelanggan tertentu. customers.
Rincian lebih lanjut dari risiko kredit pada Further details of credit risks on trade and
piutang usaha dan piutang lain-lain other accounts receivable are disclosed in
diungkapkan masing-masing pada Notes 6 and 7, respectively.
Catatan 6 and 7.
vi. Manajemen risiko likuiditas vi. Liquidity risk management
Tanggung jawab utama untuk manajemen Ultimate responsibility for liquidity risk
risiko likuiditas terletak pada dewan management rests with the board of
direksi, yang telah membentuk kerangka directors, which has established an
kerja manajemen risiko likuiditas yang appropriate liquidity risk management
sesuai untuk mengelola pendanaan jangka framework for the management of the
pendek, menengah dan jangka panjang Group’s short, medium and long-term
dan persyaratan manajemen likuiditas. funding and liquidity management
Grup mengelola risiko likuiditas dengan requirements. The Group manages
memelihara cadangan yang memadai, liquidity risk by maintaning adequate
fasilitas perbankan dan fasilitas pinjaman reserves, banking facilities and reserve
cadangan, dengan terus memantau arus borrowing facilities, by continuously
kas prakiraan dan aktual. Manajemen monitoring forecast and actual cash flows.
berpendapat bahwa kas masa depan yang Management believes that future cash to
dihasilkan dari kegiatan usaha cukup be generated from operations is sufficient
untuk memenuhi kebutuhan modal kerja to meet working capital requirements and
dan melunasi pinjaman jangka pendek settle the current portion of outstanding
saat jatuh tempo. Kebutuhan pembiayaan loans as they fall due. Financing
untuk modal kerja ditelaah secara berkala requirements for working capital are
dan pada saat diperlukan. reviewed on a regular basis and where
deemed necessary.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Rincian fasilitas tambahan yang belum Details of additional undrawn facilities that
digunakan yang dimiliki Grup untuk the Group has at its disposal to further
mengurangi risiko likuiditas termasuk reduce liquidity risk are included in
dalam Catatan 46a. Note 46a.
Tabel risiko likuiditas dan suku bunga Liquidity and interest risk tables
Tabel berikut merinci sisa jatuh tempo The following table details the Group’s
kontrak untuk liabilitas keuangan non- remaining contractual maturity for its non-
derivatif dengan periode pembayaran yang derivative financial liabilities with agreed
disepakati Grup. Tabel telah disusun repayment period. The table has been
berdasarkan arus kas yang tak terdiskonto drawn up based on the undiscounted cash
dari liabilitas keuangan berdasarkan flows of financial liabilities based on the
tanggal terawal dimana Grup dapat earliest date on which the Group can be
diminta untuk membayar. Tabel mencakup required to pay. The table includes both
untuk arus kas pokok dan bunga. Jatuh interest and principal cash flows. The
tempo kontrak didasarkan pada tanggal contractual maturity is based on the
terawal dimana Grup mungkin akan earliest date on which the Group may be
diminta untuk membayar. required to pay.
Tingkat bunga
efektif
rata-rata
tertimbang/
Weighted Kurang dari 3 bulan -
average satu bulan/ 1 tahun/ Di atas
effective Less than 1-3 bulan/ 3 months to 1-5 tahun/ 5 tahun/ Jumlah/
interest rate 1 month 1-3 months 1 year 1-5 years 5+ years Total
31 Desember 2025 December 31, 2025
Tanpa bunga Non-interest bearing
Utang usaha Trade accounts payable
Pihak berelasi - 3.609 - - - - 3.609 Related parties
Pihak ketiga - 894.254 8.275 6.446 - 908.975 Third parties
Utang lain-lain Other accounts payable
Pihak ketiga - 379.166 2.144 2.806 - - 384.116 Third parties
Biaya yang masih harus dibayar - 150.782 - - - - 150.782 Accrued expenses
Provisi atas pajak karbon - - - 53.149 - - 53.149 Provision for carbon taxes
Liabilitas keuangan derivatif - - - 7.604 24.528 2.959 35.091 Derivative financial liabilities
Instrumen tingkat bunga variabel Variable interest rate instruments
Utang bank Bank loans
Jangka pendek 5,32% - 6,00% 185.192 144.217 15.036 - - 344.445 Short-term
Jangka panjang 5,38% - 9,33% 11.008 60.177 252.112 1.704.726 2.377.319 4.405.342 Long-term
Instrumen tingkat bunga tetap Fixed interest rate instruments
Liabilitas sewa 2,99% - 9,50% - - 41.345 173.205 449.137 663.687 Lease liabilities
Utang bank Bank loans
Jangka panjang 7,5% - 9% 108 334 1.157 4.746 2.124 8.469 Long-term
Utang obligasi 7,25% - 9,41% 2.986 11.105 103.714 471.704 73.480 662.989 Bonds payable
Jumlah 1.627.105 226.252 483.369 2.378.909 2.905.019 7.620.654 Total
Tingkat bunga
efektif
rata-rata
tertimbang/
Weighted Kurang dari 3 bulan -
average satu bulan/ 1 tahun/ Di atas
effective Less than 1-3 bulan/ 3 months to 1-5 tahun/ 5 tahun/ Jumlah/
interest rate 1 month 1-3 months 1 year 1-5 years 5+ years Total
31 Desember 2024 December 31, 2024
Tanpa bunga Non-interest bearing
Utang usaha Trade accounts payable
Pihak berelasi - 1.384 - - - - 1.384 Related parties
Pihak ketiga - 514.776 - - - - 514.776 Third parties
Utang lain-lain - 31.170 - - - - 31.170 Other accounts payable
Biaya yang masih harus dibayar - 26.793 - - - - 26.793 Accrued expenses
Liabilitas keuangan derivatif - - 9.667 1.142 24.593 3.290 38.692 Derivative financial liabilities
Instrumen tingkat bunga variabel Variable interest rate instruments
Utang bank jangka panjang 7,31% - 8,89% 6.131 65.401 113.437 787.367 287.867 1.260.203 Long-term bank loans
Instrumen tingkat bunga tetap Fixed interest rate instruments
Liabilitas sewa 9,00% - 9,50% - - 1.801 7.062 - 8.863 Lease liabilities
Utang bank Bank loans
Jangka pendek 6,00% - 8,25% 33 565 61.274 - - 61.872 Short-term
Jangka panjang 8,25% 92 181 1.909 1.226 - 3.408 Long-term
Utang obligasi 7,00% - 9,75% 6.195 72.834 58.255 583.667 104.072 825.023 Bonds payable
Jumlah 586.574 148.648 237.818 1.403.915 395.229 2.772.184 Total
Jumlah yang dicakup di atas untuk instrumen The amounts included above for variable
suku bunga variabel untuk liabilitas keuangan interest rate instruments for both non-
non-derivatif harus berubah jika perubahan derivative financial liabilities is subject to
suku bunga variabel berbeda dengan estimasi change if changes in variable interest rates
suku bunga yang ditentukan pada akhir differ to those estimates of interest rates
periode pelaporan. determined at the end of the reporting period.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
c. Manajemen modal c. Capital management
Grup mengelola modal untuk memastikan The Group manages capital to ensure that
bahwa entitas dalam Grup akan mampu untuk entities in the Group will be able to continue as
melanjutkan keberlangsungan usaha, selain a going concern, in addition to maximize the
memaksimalkan keuntungan para pemegang profit of the shareholders through the
saham melalui optimalisasi saldo utang dan optimization of the balance of debt and equity.
ekuitas. Strategi Grup tetap tidak berubah dari The Group’s strategy remains unchanged from
2024. 2024.
Struktur modal Grup terdiri dari pinjaman, The capital structure of the Group consists of
yang mencakup liabilitas sewa, utang bank, debt, which includes the lease liabilities, bank
utang obligasi dan instrumen keuangan loans, bonds payable and derivative financial
derivatif yang dijelaskan pada Catatan 20, 21 instrument disclosed in Notes 20, 21 and 22 and
dan 22 dan jumlah ekuitas, yang terdiri dari total equity, comprising issued capital, reserves
modal yang ditempatkan, cadangan umum and dividends, additional paid-in capital, other
dan dividen, tambahan modal disetor, comprehensive income, retained earnings
penghasilan komprehensif lainnya, saldo laba and non-controlling interests as disclosed in
dan kepentingan non-pengendali yang Notes 24, 25, 26, 29, 30 and 31.
dijelaskan pada Catatan 24, 25, 26, 29, 30
dan 31.
Direksi Grup secara berkala melakukan reviu The Board of Directors of the Group periodically
struktur permodalan Grup. Sebagai bagian reviews the Group’s capital structure. As part of
dari reviu ini, Direksi mempertimbangkan this review, the Board of Directors considers the
biaya permodalan dan risiko yang cost of capital and the related risks.
berhubungan.
Rasio jumlah pinjaman terhadap kapitalisasi The total debt to capitalization ratio are as
adalah sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Jumlah Pinjaman 5.449.321 2.039.308 Total Debt
Jumlah ekuitas 4.656.915 2.937.459 Total equity
Jumlah kapitalisasi 10.106.236 4.976.767 Total capitalization
Rasio jumlah pinjaman
terhadap kapitalisasi 54% 41% Total debt to capitalization ratio
d. Pengukuran Nilai Wajar d. Fair Value Measurements
Nilai wajar instrumen keuangan yang dicatat Fair value of financial instruments carried at
pada biaya perolehan diamortisasi amortized cost
Direksi menganggap bahwa nilai tercatat aset The directors consider that the carrying
keuangan dan liabilitas keuangan, kecuali amounts of financial assets and financial
utang obligasi dan utang bank dengan tingkat liabilities, except bonds payable and bank loan
bunga tetap mendekati nilai wajarnya. with fixed rate interest approximate their fair
values.
Pada 31 Desember 2025 dan 2024, investasi As of December 31, 2025 and 2024,
pada obligasi pemerintah dan korporasi investment in government and corporate
dengan tingkat bunga tetap dikelompokkan ke bonds are grouped into level 1 with fair value
dalam level 1 dengan nilai wajar masing- amounted to US$ 201,213 thousand and
masing sebesar US$ 201.213 ribu dan US$ 443,619 thousand, respectively.
US$ 443.619 ribu.
Pada 31 Desember 2025 dan 2024, utang As of December 31, 2025 and 2024, bonds
obligasi dikelompokkan ke dalam level 1 payable are grouped into level 1 with fair value
dengan nilai wajar masing-masing sebesar amounted to US$ 572,318 thousand and
US$ 572.318 ribu dan US$ 620.815 ribu dan US$ 620,815 thousand, respectively, and
nilai tercatat masing-masing sebesar dan carrying amount amounted to US$ 549,011
US$ 549.011 ribu dan US$ 610.766 ribu. thousand and US$ 610,766 thousand,
respectively.
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Pada 31 Desember 2025 dan 2024, utang As of December 31, 2025 and 2024, long-term
bank jangka panjang dengan tingkat bunga bank loan with fixed interest rate are grouped
tetap dikelompokkan ke dalam level 2 dengan into level 2 with fair value amounted to
nilai wajar masing-masing sebesar US$ 2.667 US$ 2,667 thousand and US$ 2,013 thousand,
ribu and US$ 2.013 ribu dan nilai tercatat respectively, and carrying amount amounted
masing-masing sebesar US$ 2.696 ribu dan to US$ 2,696 thousand and US$ 2,088,
US$ 2.088 ribu. respectively.
Teknik penilaian dan asumsi yang diterapkan Valuation techniques and assumptions applied
untuk tujuan pengukuran nilai wajar for the purposes of measuring fair value
Nilai wajar aset keuangan dan liabilitas The fair values of financial assets and financial
keuangan ditentukan sebagai berikut: liabilities are determined as follows:
a. Nilai wajar aset keuangan dan liabilitas a. The fair values of financial assets and
keuangan dengan syarat dan kondisi financial liabilities with standard terms and
standar dan diperdagangkan di pasar aktif conditions and traded on active liquid
ditentukan dengan mengacu pada harga markets are determined with reference to
pasar quoted market prices.
b. Nilai wajar swap suku bunga dihitung b. The fair value of interest rate swap is
dengan menambahkan nilai kini dari computed by adding the present value of
pembayaran bunga tetap yang telah the fixed coupon payments known at the
diketahui dari awal swap (fixed leg) dan start of the swap (fixed leg) and present
nilai kini dari pembayaran bunga value of the floating coupon payments
mengambang yang ditentukan pada setiap determined at the agreed dates of each
tanggal pembayaran yang ditentukan payment (floating leg).
(floating leg).
c. Nilai wajar kontrak valuta berjangka mata c. Foreign currency forward contracts are
uang asing diukur dengan menggunakan measured using quoted forward exchange
kurs kuotasi yang berasal dari suku bunga rates derived from quoted interest rates
kuotasi sesuai jatuh tempo kontrak. matching maturities of the contracts.
d. Nilai tercatat dari aset dan liabilitas d. The carrying amount of financial assets and
keuangan yang jatuh tempo dalam satu liabilities due in one year approximates fair
tahun mendekati nilai wajarnya karena value because of their short-term maturity.
jatuh tempo dalam jangka pendek. Untuk For non-current financial assets and
aset keuangan dan liabilitas keuangan financial liabilities, the amortized cost
jangka panjang, biaya perolehan approximates fair value because such
diamortisasi mendekati nilai wajarnya instruments carry market rate of interest.
karena instrumen tersebut dikenakan
tingkat bunga pasar.
Hierarki pengukuran nilai wajar atas aset dan Fair value measurements hierarchy of the
liabilitas Grup Group’s assets and liabilities
Tabel berikut ini merangkum nilai tercatat dan The following tables summarize the carrying
nilai wajar aset dan liabilitas, yang dianalisis amounts and fair values of the assets and
nilai wajarnya berdasarkan pada: liabilities, analyzed among those whose fair
value is based on:
a. Pengukuran nilai wajar level 1 adalah yang a. Level 1 fair value measurements are those
berasal dari harga kuotasian (tanpa derived from quoted prices (unadjusted) in
penyesuaian) di pasar aktif untuk aset active markets for identical assets or
atau liabilitas yang identik; yang dapat liabilities that the entity can access at the
diakses entitas pada tanggal pengukuran; measurement date;
b. Pengukuran nilai wajar level 2 adalah yang b. Level 2 fair value measurements are those
berasal dari input selain harga kuotasian derived from inputs other the quoted prices
yang termasuk dalam Level 1 yang dapat included within Level 1 that are observable
diobservasi untuk aset atau liabilitas, baik for the asset or liability, either directly (i.e.
secara langsung (misalnya harga) atau as prices) or indirectly (i.e. derived from
secara tidak langsung (misalnya derivasi prices); and
dari harga); dan
c. Pengukuran nilai wajar level 3 adalah yang c. Level 3 fair value measurements are those
berasal dari teknik penilaian yang derived from valuation techniques that
mencakup input untuk aset atau liabilitas include inputs for the asset or liability that
yang bukan berdasarkan data pasar yang are not based on observable market data
dapat diobservasi (input yang tidak dapat (unobservable inputs).
diobservasi).
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Level 1 Level 2 Level 3 Total
31 Desember 2025 December 31, 2025
Aset yang diukur pada nilai wajar Assets measured at fair value
Aset keuangan pada FVTPL Financial assets at FVTPL
Investasi saham 274.134 - 2.936 277.070 Investment in shares
Investasi pada instrumen kredit Credit link investment and
dan investasi pada pasar uang - 55.893 - 55.893 investment in money market
Investasi melalui organisasi Investment in venture
modal ventura - - 10.700 10.700 capital organizations
Aset keuangan pada FVTOCI Financial assets at FVTOCI
Investasi pada obligasi 32.808 - - 32.808 Investment in bonds
Jumlah 306.942 55.893 13.636 376.471 Total
Aset yang nilai wajarnya diungkapkan Assets for which fair value are disclosed
Aset keuangan pada biaya perolehan Financial assets at amortized cost
diamortisasi
Investasi pada obligasi - - 640.658 640.658 Investment in bonds
Investasi lainnya - - 134.600 134.600 Other investment
Jumlah - - 775.258 775.258 Total
Ditetapkan sebagai lindung nilai arus kas Designated as cash flow hedge
Instrumen keuangan derivatif - 13.066 - 13.066 Derivative financial instrument
Liabilitas yang diukur pada nilai wajar Liabilities measured at fair value
Liabilitas keuangan pada FVTPL Financial liabilities at FVTPL
Instrumen keuangan derivatif - - - - Derivative financial instrument
Ditetapkan sebagai lindung nilai arus kas Designated as cash flow hedge
Instrumen keuangan derivatif - 35.091 - 35.091 Derivative financial instrument
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Level 1 Level 2 Level 3 Total
31 Desember 2024 December 31, 2024
Aset yang diukur pada nilai wajar Assets measured at fair value
Aset keuangan pada FVTPL Financial assets at FVTPL
Investasi saham 50.426 - 1.844 52.270 Investment in shares
Investasi pada obligasi 1.414 - - 1.414 Investment in bonds
Investasi melalui organisasi Investment in venture
modal ventura - - 10.700 10.700 capital organizations
Aset keuangan pada FVTOCI Financial assets at FVTOCI
Investasi pada obligasi 60.238 - - 60.238 Investment in bonds
Jumlah 112.078 - 12.544 124.622 Total
Ditetapkan sebagai lindung nilai arus kas Designated as cash flow hedge
Instrumen keuangan derivatif - 25.319 - 25.319 Derivative financial instrument
Liabilitas yang diukur pada nilai wajar Liabilities measured at fair value
Liabilitas keuangan pada FVTPL Financial liabilities at FVTPL
Instrumen keuangan derivatif - 2.519 - 2.519 Derivative financial instrument
Ditetapkan sebagai lindung nilai arus kas Designated as cash flow hedge
Instrumen keuangan derivatif - 36.173 - 36.173 Derivative financial instrument
Nilai wajar atas aset keuangan dan liabilitas Fair value of the Group’s financial assets and
keuangan Grup yang diukur pada nilai wajar financial liabilities that are measured at fair
secara berulang value on a recurring basis
Sebagian dari aset keuangan dan liabilitas Some of the Group’s financial assets and
keuangan Grup diukur pada nilai wajar pada financial liabilities are measured at fair value
akhir setiap periode pelaporan. Tabel berikut at the end of each reporting period.
memberikan informasi mengenai bagaimana The following table gives information about
nilai wajar dari aset keuangan dan liabilitias how the fair values of these financial assets
keuangan ditentukan (secara khusus, teknik and financial liabilities are determined
penilaian dan input yang digunakan). (in particular, the valuation technique(s) and
inputs used).
Input signifikan yang Hubungan dan sensitivitas atas
Aset keuangan/Liabillitas tidak dapat input yang tidak dapat
keuangan diobservasi/ diobservasi dengan nilai wajar/
Financial assets/Financial Teknik penilaian dan input utama/ Significant Relationship and sensitivity of
liabilities Valuation technique(s) and key input(s) unobservable input(s) unobservable inputs to fair value
Instrumen keuangan derivatif/ Arus kas diskonto. Arus kas masa depan Tidak berlaku/ Tidak berlaku/Not applicable
Derivative financial diestimasi berdasarkan nilai tukar derivatif (dari Not applicable
instrum ent nilai tukar derivatif yang dapat diobservasi pada
akhir periode pelaporan) dan nilai tukar kontrak
derivatif, didiskontokan pada tingkat yang
mencerminkan risiko kredit dari berbagai pihak
lawan./
Discounted cash flow. Future cash flows are
estim ated based on derivative exchange rates
(from observable derivative exchange rates at the
end of the reporting period) and contract
derivative rates, discounted at a rate that reflects
the credit risk of various counterparties.
Investasi pada instrumen Arus kas diskonto./ Tidak berlaku/ Tidak berlaku/Not applicable
kredit dan investasi pada Discounted cash flow. Not applicable
pasar uang/
Credit link investm ent and
investm ent in m oney m arket
Instrumen utang dan ekuitas Harga kuotasian pada pasar aktif./ Tidak berlaku/ Tidak berlaku/Not applicable
yang terdaftar di bursa/ Quoted bid prices in an active m arket. Not applicable
Listed debt and equity
instrum ents
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PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Untuk investasi pada obligasi yang dinilai For investments in bonds valued using
menggunakan teknik penilaian berdasarkan techniques based on significant unobservable
input signifikan yang tidak dapat diobservasi inputs (Level 3), the Group deferes the
(Tingkat 3), Grup menangguhkan selisih difference between the fair value at initial
antara nilai wajar pada saat pengakuan awal recognition and the transaction price.
dan harga transaksi. Setelah pengakuan awal, Subsequent to the initial recognition, the
selisih tersebut dibebankan ke laba rugi difference is charged to profit or loss following
seiring dengan perubahan pada faktor-faktor changes in relevant factors including the tenor
terkair termasuk jangka waktu obligasi. of the bonds.
Tidak ada transfer antara tingkat 1, tingkat 2 There were no transfers between level 1, level
dan tingkat 3 pada tahun berjalan. 2 and level 3 during the year.
48. KONDISI INDUSTRI 48. INDUSTRY CONDITION
Industri petrokimia beroperasi dalam jaringan The petrochemical industry operates within a
pasokan global, dan perkembangan geopolitik global supply network, and recent geopolitical
terbaru di Timur Tengah telah mengganggu rantai developments in the Middle East have disrupted
pasokan di beberapa wilayah serta berkontribusi the supply chain in certain regions and
terhadap volatilitas jalur pelayaran, biaya contributed to volatility in shipping routes, freight
angkutan, dan harga energi. Grup memantau costs, and energy prices. The Group monitors
gangguan rantai pasokan dan peristiwa geopolitik supply chain disruptions and geopolitical events in
di kawasan tersebut untuk menelaah dampaknya the region to assess impacts on raw material
terhadap ketersediaan bahan baku, logistik, dan availability, logistics, and market demand.
permintaan pasar.
Pada Maret 2026, divisi petrokimia Grup In March 2026, the Group’s petrochemical division
memberitahukan kepada para pelanggannya notified its customers that it had declared force
mengenai pengumuman kondisi force majeure majeure due to disruptions in feedstock supplies
akibat gangguan pasokan bahan baku yang caused by ongoing geopolitical circumstances.
disebabkan oleh kondisi geopolitik yang sedang The Group further indicated that the duration of
berlangsung. Grup juga menyampaikan bahwa the force majeure remains undetermined at this
durasi force majeure tersebut belum dapat time. Nonetheless, according to management's
ditentukan saat ini. Namun demikian, current assessment, these events have not
berdasarkan penilaian manajemen saat ini, caused any immediate disruption to the Group’s
peristiwa tersebut belum menimbulkan gangguan operations.
langsung terhadap operasi Grup.
Untuk memitigasi potensi risiko, Grup To mitigate potential risks, the Group maintains a
mempertahankan basis pemasok yang diversified supplier base, actively monitors
terdiversifikasi, secara aktif memantau market developments, and implements
perkembangan pasar, serta menerapkan strategi operational and procurement strategies to ensure
operasional dan pengadaan untuk memastikan continuity of feedstock supply and logistics
keberlangsungan pasokan bahan baku dan operations. The Group also maintains close
operasi logistik. Grup juga menjaga koordinasi coordination with key suppliers, logistics partners,
yang erat dengan pemasok utama, mitra logistik, and relevant stakeholders to anticipate potential
dan pemangku kepentingan terkait untuk disruptions and implement contingency plans
mengantisipasi potensi gangguan serta when necessary.
menerapkan rencana kontingensi apabila
diperlukan.
Laba, arus kas, dan kondisi keuangan Grup di The Group’s future earnings, cash flows and
masa depan dapat terdampak tergantung pada financial conditions may be impacted depending
skala dan durasi konflik, yang hingga kini masih on the scale and duration of the conflict, which
belum pasti. Oleh karena itu, manajemen akan remains uncertain. Accordingly, management will
terus memantau perkembangan dalam rantai continue to monitor developments in global
pasokan global dan kondisi geopolitik serta supply chains and geopolitical conditions and will
mengambil tindakan yang diperlukan untuk take appropriate actions as needed to safeguard
menjaga keberlangsungan operasional dan operational continuity and supply stability.
stabilitas pasokan.
49. PERISTIWA SETELAH PERIODE PELAPORAN 49. EVENTS AFTER REPORTING PERIOD
• Pada tanggal 3 Februari 2026, Perusahaan • On February 3, 2026, the Company
mengumumkan akan melakukan pembelian announced will carry out shares buyback with
kembali saham sebanyak-banyaknya sebesar the maximum amount of Rp 2 trillion in
Rp 2 triliun dalam kondisi pasar berfluktuasi significantly fluctuating market conditions
signifikan tanpa memperoleh persetujuan without the Company’s General Meeting of
Rapat Umum Pemegang Saham ("RUPS"), Shareholders ("GMS") as stipulated by article
sesuai pasal 7 Peraturan OJK No. 13 tahun 7 of OJK Regulation No. 13 in 2023.
2023.
- 178 -
Page 513
PT CHANDRA ASRI PACIFIC Tbk DAN ENTITAS ANAK PT CHANDRA ASRI PACIFIC Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 DAN UNTUK TAHUN YANG DECEMBER 31, 2025 AND 2024 AND FOR THE YEARS
BERAKHIR PADA TANGGAL TERSEBUT (lanjutan) THEN ENDED (Continued)
(Angka dalam tabel dinyatakan dalam ribuan US$, (Figures in tables are stated in thousand US$,
kecuali dinyatakan lain) unless otherwise stated)
Rencana pembelian kembali saham ini The shares buyback plan will be conducted
dilakukan dalam jangka waktu paling lama within a maximum period of three months
3 bulan dari 4 Februari 2026 sampai 3 Mei from February 4, 2026 until May 3, 2026.
2026.
• Pada tanggal 26 Februari 2026, Perusahaan • On February 26, 2026, the Company issued
melakukan penerbitan Obligasi Berkelanjutan Shelf Registration Bond V Chandra Asri Pacific
V Chandra Asri Pacific Tahap II Tahun 2026 Phase II Year 2026, amounting to Rp 2.25
sejumlah Rp 2,25 triliun (atau setara dengan trilion (or equivalent to US$ 133,825
US$ 133.825 ribu). thousand).
50. TANGGUNG JAWAB MANAJEMEN DAN 50. MANAGEMENT’S RESPONSIBILITY AND
PERSETUJUAN ATAS LAPORAN KEUANGAN APPROVAL OF CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Penyusunan dan penyajian wajar laporan The preparation and fair presentation of the
keuangan konsolidasian dari halaman consolidated financial statements on pages
1 sampai 179 merupakan tanggung jawab 1 to 179 were the responsibilities of the
manajemen, dan telah disetujui oleh Presiden management and were approved by the President
Direktur dan Direktur untuk diterbitkan pada Director and Director and authorized for issuance
tanggal 24 Maret 2026. on March 24, 2026.
- 179 -
Page 514
Page 515
Referensi SEOJK No. 16/SEOJK.04/2021:
Laporan Tahunan Emiten atau Perusahaan Publik
SEOJK No. 16/SEOJK.04/2021: Annual Report of Public Company
Halaman
No. Isi Laporan Tahunan Annual Report Content
Page
ISI LAPORAN TAHUNAN CONTENTS OF THE ANNUAL REPORT
Laporan Tahunan paling sedikit memuat informasi The Annual Report must contain at least the
mengenai: following information:
a. Ikhtisar data keuangan penting; a. Summary of important financial data; √
b. Informasi saham ( jika ada); b. Stock information (if available); √
c. Laporan Direksi; c. Board of Directors’ Report; √
d. Laporan Dewan Komisaris; d. Board of Commissioners’ Report; √
e. Profil Emiten atau Perusahaan Publik; e. Issuer or Public Company Profile; √
f. Analis dan pembahasan manajemen; f. fManagement analysis and discussion; √
g. Tata kelola Emiten atau Perusahaan Publik; g. Issuer or Public Company Governance; √
h. Tanggung jawab sosial dan lingkungan Emiten h. Social and environmental responsibility of the √
atau Perusahaan Publik; Issuer or Public Company;
i. Laporan keuangan tahunan yang telah diaudit; i. Audited annual financial statements; and √
dan
j. Surat pernyataan anggota Direksi dan anggota j. A statement letter from Board of Directors and √
Dewan Komisaris tentang tanggung jawab atas Board of Commissioners members regarding
Laporan Tahunan; their responsibility for the Annual Report;
Uraian Isi Laporan Tahunan Description of the Contents of the Annual Report 12
A Ikhtisar Data Keuangan Penting Summary of Key Financial Information 12
Ikhtisar data keuangan penting memuat Summary of Key Financial Information contains
informasi keuangan yang disajikan dalam bentuk financial information presented in comparison
perbandingan selama 3 (tiga) tahun buku atau sejak with the previous 3 (three) fiscal years or since
memulai usahanya jika Emiten atau Perusahaan commencement of business. This is in the event
Publik tersebut menjalankan kegiatan usahanya that the Issuer or the Public Company commences
kurang dari 3 (tiga) tahun, paling sedikit memuat: the business less than 3 (three) years, and the
report shall at least contain:
1. Pendapatan/penjualan; 1. Income/sales; 12
2. Laba bruto; 2. Gross profit; 12
3. Laba (rugi); 3. Profit (loss); 12
4. Jumlah laba (rugi) yang dapat diatribusikan 4. Total profit (loss) attributable to equity holders 12
kepada pemilik entitas induk dan kepentingan of the parent entity and noncontrolling interest;
non pengendali;
5. Total laba (rugi) komprehensif; 5. Total comprehensive profit (loss); 12
6. Jumlah laba (rugi) komprehensif yang dapat 6. Total comprehensive profit (loss) attributable 12
diatribusikan kepada pemilik entitas induk dan to equity holders of the parent entity and non-
kepentingan non pengendali; controlling interest;
7. Laba (rugi) per saham; 7. Earning (loss) per share; 12
8. Jumlah aset; 8. Total assets; 13
9. Jumlah liabilitas; 9. Total liabilities; 13
10. Jumlah ekuitas; 10. Total equities; 13
11. Rasio laba (rugi) terhadap jumlah aset; 11. Profit (loss) to total assets ratio; 13
12. Rasio laba (rugi) terhadap ekuitas; 12. Profit (loss) to equities ratio; 13
13. Rasio laba (rugi) terhadap pendapatan/ 13. Profit (loss) to sales ratio; 13
penjualan;
14. Rasio lancar; 14. Current ratio; 13
15. Rasio liabilitas terhadap ekuitas; 15. Liabilities to equities ratio; 13
16. Rasio liabilitas terhadap jumlah aset; dan 16. Liabilities to total assets ratio; and 13
17. Informasi dan rasio keuangan lainnya yang 17. Other information and financial ratios relevant 13
relevan dengan Emiten atau Perusahaan Publik to the Issuer or Public Company and type of
dan jenis industrinya. industry.
From Transformational Growth to Enduring Strength 515
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Halaman
No. Isi Laporan Tahunan Annual Report Content
Page
B Informasi Saham Stock Information 16
Informasi saham bagi Perusahaan Terbuka paling Stock Information for Public Company at least
sedikit memuat: contains:
1. Saham yang telah diterbitkan untuk setiap 1. Shares issued for each three-month period in 16
masa triwulan yang disajikan dalam bentuk the last 2 (two) fiscal years, at least covering:
perbandingan selama 2 (dua) tahun buku
terakhir, paling sedikit memuat:
a. Jumlah saham yang beredar; a. Total of outstanding shares; 16
b. Kapitalisasi pasar berdasarkan harga pada b. Market capitalization based on the price of 16
bursa efek tempat saham dicatatkan; the shares listed on the Stock Exchange;
c. Harga saham tertinggi, terendah, dan c. Highest share price, lowest share price, 16
penutupan berdasarkan harga pada bursa closing share price at the Stock Exchange
efek tempat saham dicatatkan; dan where the shares listed on; and
d. Volume perdagangan pada bursa efek d. Share volume at the Stock Exchange where 16
tempat saham dicatatkan. the shares listed on.
Informasi pada huruf a) diungkap oleh Emiten The information in letter a) has been disclosed 16
yang merupakan Perusahaan Terbuka yang by Issuers that are Public Companies whose
sahamnya tercatat maupun tidak tercatat di shares are listed (or not listed) on the Stock
Bursa Efek; Exchange;
Informasi dalam huruf b), huruf c) dan huruf d) Information in point b), point c), and point 16
hanya diungkapkan jika sahamnya tercatat di d) only be disclosed if the Issuer is a public
bursa efek; company which shares is listed on the Stock
Exchange;
2. Dalam hal terjadi aksi korporasi yang 2. In the event of corporate actions, including 17
menyebabkan terjadinya perubahan pada stock split, reverse stock, dividend, bonus
saham, seperti pemecahan saham (stock share, and change in par value of shares,
split), penggabungan saham (reverse stock), issuance of convertible securities, as well as
dividen saham, saham bonus, perubahan nilai additions and subtractions of capital, then the
nominal saham, penerbitan efek konversi, share information referred to in point 1) should
serta penambahan dan pengurangan modal, be added with explanation on:
informasi saham sebagaimana dimaksud pada
angka 1) ditambahkan penjelasan paling sedikit
mengenai:
a. Tanggal pelaksanaan aksi korporasi; a. Date of corporate action; 17
b. Rasio pemecahan saham (stock split), b. Stock split ratio, reverse stock, dividend, 17
penggabungan saham (reverse stock), bonus shares, total of convertible securities
dividen saham, saham bonus, jumlah efek issued, and change in par value of shares;
konversi yang diterbitkan, dan perubahan
nilai nominal saham;
c. Jumlah saham beredar sebelum dan c. Total of outstanding shares prior to and 17
sesudah aksi korporasi; after corporate action;
d. Jumlah efek konversi yang dilaksanakan d. Total of convertible securities issued; and 17
( jika ada); dan
e. Harga saham sebelum dan sesudah aksi e. Share price prior to and after corporate 17
korporasi; action;
516 From Transformational Growth to Enduring Strength
Page 517
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No. Isi Laporan Tahunan Annual Report Content
Page
3. Dalam hal terjadi penghentian sementara 3. In the event that the company’s shares were 17
perdagangan saham (suspension) dan/atau suspended and/or delisted from trading
pembatalan pencatatan saham (delisting) during the fiscal year, then the Issuers or Public
dalam tahun buku, dijelaskan alasan Company should provide explanation on the
penghentian sementara perdagangan saham reason for the suspension and/or delisting; and
(suspension) dan/atau pembatalan pencatatan
saham (delisting) tersebut; dan
4. Dalam hal penghentian sementara 4. In the event that the suspension and/or -
perdagangan saham (suspension) delisting as referred to in point 3) was still in
sebagaimana dimaksud pada angka 3) effect until the date of the last period of the
dan/atau proses pembatalan pencatatan Annual Report, then the Issuer or the Public
saham (delisting) masih berlangsung hingga Company should also explain the corporate
akhir periode Laporan Tahunan, dijelaskan actions taken by the company in resolving the
tindakan yang dilakukan untuk menyelesaikan suspension and/or delisting.
penghentian sementara perdagangan saham
(suspension) dan/atau pembatalan pencatatan
saham (delisting) tersebut.
C Laporan Direksi Board of Directors Report 52
Laporan Direksi paling sedikit memuat uraian The Board of Directors Report should at least
singkat mengenai: contain the following items regarding:
1. Kinerja Emiten atau Perusahaan Publik, paling 1. The performance of the Issuer or Public
sedikit memuat: Company, at least covering:
a. Strategi dan kebijakan strategis Emiten a. Strategy and strategic policies of the Issuer 54-57;
atau Perusahaan Publik; or Public Company; 59-60
b. Peranan Direksi dalam perumusan strategi b. The role of the Board of Directors in 61
dan kebijakan strategis Emiten atau formulating strategies and strategic
Perusahaan Publik; policies of Issuer or Public Company;
c. Proses yang dilakukan Direksi untuk c. The process carried out by the Board of 61
memastikan implementasi strategi Emiten Directors to ensure the implementation of
atau Perusahaan Publik; the Issuer's or Public Company's strategy;
d. Perbandingan antara hasil yang dicapai d. Comparison between achievement of 61-61
dengan yang ditargetkan Emiten atau results and targets; and
Perusahaan Publik; dan
e. Kendala yang dihadapi Emiten atau e. Challenges faced by the Issuer or Public 57-59
Perusahaan Publik; Company;
2. Gambaran tentang prospek usaha Emiten atau 2. Description on business prospects; 62-64
Perusahaan Publik; dan
3. Penerapan tata kelola Emiten atau Perusahaan 3. Implementation of good corporate governance 65
Publik. by Issuer or Public Company.
4. Perubahan komposisi anggota Direksi dan 4. Changes in the composition of members of the 66-67;
alasan perubahannya ( jika ada) Board of Directors and reasons for the change 124
(if any)
From Transformational Growth to Enduring Strength 517
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Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Halaman
No. Isi Laporan Tahunan Annual Report Content
Page
D Laporan Dewan Komisaris Board of Commissioners Report 43
Laporan Dewan Komisaris paling sedikit memuat The Board of Commissioners Report should at least
uraian singkat mengenai: contain the following items regarding:
1. Penilaian terhadap kinerja Direksi mengenai 1. The Board of Directors’ performance 45-47
pengelolaan Emiten atau Perusahaan Publik; assessment when it comes to the Issuer or
Public Company’s management;
2. Pengawasan terhadap implementasi strategi 2. Supervision over the Issuer or Public 47-48
Emiten atau Perusahaan Publik; Company’s strategy implementation;
3. Pandangan atas prospek usaha Emiten atau 3. Views on the Issuer or Public Company’s 48-49
Perusahaan Publik yang disusun oleh Direksi; business prospects prepared by the Board of
Directors;
4. Pandangan atas penerapan tata kelola Emiten 4. Views on the Issuer or Public Company’s 49-50
atau Perusahaan Publik; governance implementation;
5. Perubahan komposisi anggota Dewan 5. Changes in the Board of Commissioners’ 50; 123
Komisaris dan alasan perubahannya ( jika ada); membership composition, and the reasons for
dan . these changes (if available); and
E Profil Perusahaan Company Profile 68
Profil Emiten atau Perusahaan Publik paling sedikit Profile of the Issuer or Public Company should
memuat informasi: cover at least:
1. Nama Emiten atau Perusahaan Publik termasuk 1. Name of Issuer or Public Company, including 70; 75
apabila terdapat perubahan nama, alasan change of name, reason of change, and the
perubahan, dan tanggal efektif perubahan effective date of the change of name during
nama pada tahun buku; the fiscal year;
2. Akses terhadap Emiten atau Perusahaan Publik 2. Access to Issuer or Public Company, including 70
termasuk kantor cabang atau kantor perwakilan branch office or representative office, where
yang memungkinkan masyarakat dapat public can have access of information of the
memperoleh informasi mengenai Emiten atau Issuer or Public Company, which include:
Perusahaan Publik, meliputi:
a. Alamat; a. Address; 70
b. Nomor telepon; b. Telephone number; 70
c. Nomor faksimile; c. Facsimile number; 70
d. Alamat surat elektronik; dan d. E-Mail address; and 70
e. Alamat situs web; e. Website address; 70
3. Riwayat singkat Emiten atau Perusahaan Publik; 3. Brief history of the Issuer or Public Company; 71-75
4. Visi dan misi Emiten atau Perusahaan Publik 4. Vision and mission of the Issuer or Public 78-79
serta budaya perusahaan (corporate culture) Company and corporate culture;
atau nilai-nilai perusahaan;
5. Kegiatan usaha menurut anggaran dasar 5. Line of business based on the latest Articles 81-87
terakhir, kegiatan usaha yang dijalankan pada of Association in the fiscal year, and types of
tahun buku, serta jenis barang dan/atau jasa products and/or services produced;
yang dihasilkan;
6. Wilayah operasional Emiten atau Perusahaan 6. Operational area of the Issuer or Public 88
Publik; wilayah operasional merupakan wilayah Company; operational area is the area for the
atau daerah pelaksanaan kegiatan operasional implementation of operational activities or the
atau jangkauan dari kegiatan operasional range of the company’s operational activities;
perusahaan;
7. Struktur organisasi Emiten atau Perusahaan 7. Organization structure of the Issuer or Public 90-91
Publik dalam bentuk bagan, paling sedikit Company in the form of a chart, at least up to
sampai dengan struktur 1 (satu) tingkat di the structure of 1 (one) level below the Board
bawah Direksi termasuk komite di bawah of Directors including committees under the
Direksi ( jika ada) dan komite di bawah Dewan Board of Directors (if any) and committees
Komisaris, disertai dengan nama dan jabatan; under the Board of Commissioners, along with
their names and positions;
8. Daftar keanggotaan asosiasi industri baik 8. List of industry association memberships on a 89
dalam skala nasional maupun internasional national and international scale related to the
yang berkaitan dengan penerapan keuangan implementation of sustainable finance;
berkelanjutan;
9. Profil Direksi, paling sedikit memuat: 9. Board of Directors profiles include: 102
a. Nama dan jabatan yang sesuai dengan a. Name and short description of duties and 102-122
tugas dan tanggung jawab; functions;
b. Foto terbaru; b. Latest photograph; 102-122
c. Usia; c. Age; 102-122
d. Kewarganegaraan; d. Citizenship; 102-122
e. Riwayat pendidikan dan/atau sertifikasi; e. Education and certification; 102-122
518 From Transformational Growth to Enduring Strength
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f. Riwayat jabatan, meliputi informasi: f. History position, covering information on: 102-122
• Dasar hukum pengangkatan sebagai • Legal basis for appointment as member 102-122
anggota Direksi pada Emiten atau of the Board of Directors to the said
Perusahaan Publik yang bersangkutan; Issuer or Public Company;
• Rangkap jabatan, baik sebagai anggota • Concurrent positions, as member of 102-122
Direksi, anggota Dewan Komisaris, the Board of Directors, member of
dan/atau anggota komite serta jabatan the Board of Commissioners, and/
lainnya baik di dalam maupun di luar or member of committee, and other
Emiten atau Perusahaan Publik. Dalam positions both inside and outside the
hal anggota Direksi tidak memiliki Issuer or Public Company. If a member
rangkap jabatan, maka diungkapkan of the Board of Directors does not have
mengenai hal tersebut; dan any concurrent positions, this matter
• Pengalaman kerja beserta periode shall be disclosed; and
waktunya baik di dalam maupun di luar • Work experience and period in and 102-122
Emiten atau Perusahaan Publik; outside the Issuer or Public Company;
g. Hubungan afiliasi dengan anggota Direksi g. Disclosure of affiliation with other members 102-122
lainnya, anggota Dewan Komisaris, of the Board of Directors, members of
pemegang saham utama, dan pengendali the Board of Commissioners, and major
baik langsung maupun tidak langsung shareholders either directly or indirectly to
sampai kepada pemilik individu, meliputi the individual owner, including name of the
nama pihak yang terafiliasi. Dalam hal affiliated party. If a member of the Board
anggota Direksi tidak memiliki hubungan of Directors has no affiliation, the Issuer or
afiliasi, maka Emiten atau Perusahaan Publik Public Company shall disclose this matter;
mengungkapkan hal tersebut; dan and
h. Perubahan komposisi anggota Direksi h. Changes in the composition of the 124
dan alasan perubahannya. Dalam hal tidak members of the Board of Directors and
terdapat perubahan komposisi anggota the reasons for the changes. If there is no
Direksi, maka diungkapkan mengenai hal change in the composition of the members
tersebut; of the Board of Directors, this matter shall
be disclosed;
10. Profil Dewan Komisaris, paling sedikit memuat: 10. Profile of the Board of Commissioners, at least 92
containing:
a. Nama dan jabatan; a. Name and position; 92-101
b. Foto terbaru; b. Recent photograph; 92-101
c. Usia; c. Age; 92-101
d. Kewarganegaraan; d. Nationality; 92-101
e. Riwayat pendidikan dan/atau sertifikasi; e. Education history and certification; 92-101
f. Riwayat jabatan, meliputi informasi: f. Position history, including information on: 92-101
• Dasar hukum pengangkatan sebagai • Legal basis for appointment as member 92-101
anggota Dewan Komisaris; of the Board of Commissioners;
• Dasar hukum pengangkatan pertama • The legal basis for the first appointment 92-101
kali sebagai anggota Dewan Komisaris as a member of the Board of
yang merupakan komisaris independen Commissioners who is an independent
pada Emiten atau Perusahaan Publik commissioner of the Issuer or Public
yang bersangkutan; Company;
• Rangkap jabatan, baik sebagai • Concurrent positions, either 92-101
anggota Dewan Komisaris, anggota as a member of the Board of
Direksi, dan/atau anggota komite serta Commissioners, member of the
jabatan lainnya baik di dalam maupun Board of Directors, and/or committee
di luar Emiten atau Perusahaan Publik. member as well as other positions
Dalam hal anggota Dewan Komisaris both inside and outside the Issuer or
tidak memiliki rangkap jabatan, maka Public Company. If a member of the
diungkapkan mengenai hal tersebut; Board of Commissioners does not have
dan concurrent positions, the matter shall
be disclosed; and
• Pengalaman kerja beserta periode • Work experience and period of time 92-101
waktunya baik di dalam maupun di luar both inside and outside the Issuer or
Emiten atau Perusahaan Publik; Public Company;
g. Hubungan afiliasi dengan anggota Dewan g. Affiliation with other members of the Board 92-101
Komisaris lainnya, pemegang saham of Commissioners, major shareholders,
utama, dan pengendali baik langsung and controllers either directly or indirectly
maupun tidak langsung sampai kepada to individual owners, including names of
pemilik individu, meliputi nama pihak affiliated parties; If the members of the
yang terafiliasi; Dalam hal anggota Dewan Board of Commissioners have no affiliation,
Komisaris tidak memiliki hubungan afiliasi, the Issuer or Public Company shall disclose
maka Emiten atau Perusahaan Publik this matter;
mengungkapkan hal tersebut;
h. Pernyataan independensi komisaris h. Statement of independence of the 223-224
independen dalam hal komisaris independent commissioner if the
independen telah menjabat lebih dari 2 independent commissioner has served
(dua) periode; dan more than 2 (two) terms; and
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i. Perubahan komposisi anggota Dewan i. Changes in the composition of the 123
Komisaris dan alasan perubahannya. members of the Board of Commissioners
Dalam hal tidak terdapat perubahan and the reasons for the changes. If there
komposisi anggota Dewan Komisaris, maka is no change in the composition of the
diungkapkan mengenai hal tersebut; members of the Board of Commissioners,
this matter shall be disclosed;
11. Dalam hal terdapat perubahan susunan 11. If there were changes in the composition 123-124
anggota Direksi dan/atau anggota Dewan of the Board of Commissioners and/or the
Komisaris yang terjadi setelah tahun buku Board of Directors occurring between the
berakhir sampai dengan batas waktu period after year-end until the date the Annual
penyampaian Laporan Tahunan, susunan Report submitted, the last and the previous
yang dicantumkan dalam Laporan Tahunan composition of the Board of Commissioners
adalah susunan anggota Direksi dan/atau and/or the Board of Directors shall be stated in
anggota Dewan Komisaris yang terakhir dan the Annual Report;
sebelumnya;
12. Jumlah karyawan menurut jenis kelamin, 12. Total employees by gender, position, age, 125-128
jabatan, usia, tingkat pendidikan, dan status education level, and employment status
ketenagakerjaan (tetap/kontrak) dalam tahun (permanent/contracted) in the fiscal year; the
buku; Pengungkapan informasi dapat disajikan disclosure of information can be presented in
dalam bentuk tabel; table;
13. Nama pemegang saham dan persentase 13. Names of shareholders and ownership 131
kepemilikan pada awal dan akhir tahun buku, percentage at the end of the fiscal year,
yang terdiri dari informasi mengenai: consisting of information regarding:
a. Pemegang saham yang memiliki 5% (lima a. Shareholders having 5% (five percent) or 131
persen) atau lebih saham Emiten atau more shares of Issuer or Public Company;
Perusahaan Publik;
b. Anggota Direksi dan anggota Dewan b. The Board of Commissioners and the 132-134
Komisaris yang memiliki saham Emiten Board of Directors members who own
atau Perusahaan Publik. Dalam hal seluruh shares of the Issuers or Public Company.
anggota Direksi dan/atau seluruh anggota If all members of the Board of Directors
Dewan Komisaris tidak memiliki saham, and/or all members of the Board of
maka diungkapkan mengenai hal tersebut; Commissioners do not own shares, this
dan matter shall be disclosed; and
c. Kelompok pemegang saham masyarakat, c. Groups of public shareholders, or groups of 131
yaitu kelompok pemegang saham yang shareholders, each with less than 5% (five
masing-masing memiliki kurang dari percent) ownership shares of the Issuer or
5% (lima persen) saham Emiten atau Public Company;
Perusahaan Publik;
14. Persentase kepemilikan tidak langsung atas 14. Percentage of indirect ownership of the Issuer 132-134
saham Emiten atau Perusahaan Publik oleh or Public Company shares by the Board of
anggota Direksi dan anggota Dewan Komisaris Directors and the Board of Commissioners
pada awal dan akhir tahun buku, termasuk members at the beginning and end of the fiscal
informasi mengenai pemegang saham yang year, including information on shareholders
terdaftar dalam daftar pemegang saham registered in the shareholder register for the
untuk kepentingan kepemilikan tidak langsung benefit of indirect ownership of the Board of
anggota Direksi dan anggota Dewan Komisaris; Directors and the Board of Commissioners
members;
Dalam hal seluruh anggota Direksi dan/atau If all members of the Board of Directors and/or
seluruh anggota Dewan Komisaris tidak all members of the Board of Commissioners do
memiliki kepemilikan tidak langsung atas not have indirect ownership of the shares of the
saham Emiten atau Perusahaan Publik, maka Issuer or Public Company, this matter shall be
diungkapkan mengenai hal tersebut. disclosed.
15. Jumlah pemegang saham dan persentase 15. Total shareholders and ownership percentage 131
kepemilikan per akhir tahun buku berdasarkan at the end of the fiscal year, based on:
klasifikasi:
a. Kepemilikan institusi lokal; a. Ownership of local institutions; 131
b. Kepemilikan institusi asing; b. Ownership of foreign institutions; 131
c. Kepemilikan individu lokal; dan c. Ownership of local individual; and 131
d. Kepemilikan individu asing; d. Ownership of foreign individual; 131
16. Informasi mengenai pemegang saham utama 16. Information on major shareholders and 134
dan pengendali Emiten atau Perusahaan Publik, controlling shareholders the Issuers of Public
baik langsung maupun tidak langsung, sampai Company, directly or indirectly, and also
kepada pemilik individu, yang disajikan dalam individual shareholder. The information is
bentuk skema atau bagan; presented in scheme or diagram;
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17. Nama entitas anak, perusahaan asosiasi, 17. Name of subsidiaries, associated companies, 136-143
perusahaan ventura bersama dimana Emiten joint venture controlled by Issuers or Public
atau Perusahaan Publik memiliki pengendalian Company with entity (if any), percentage of
bersama entitas ( jika ada), beserta persentase stock ownership, line of business, total assets
kepemilikan saham, bidang usaha, total aset, and operating status of the Issuers of Public
dan status operasi entitas anak, perusahaan Company, associates, joint ventures;
asosiasi, perusahaan ventura bersama;
Untuk entitas anak, ditambahkan informasi For subsidiaries, the information on the
mengenai alamat entitas anak tersebut. addresses of the subsidiaries is included;
18. Kronologis pencatatan saham, jumlah 18. Chronology of share listing, total of shares, 144-145
saham, nilai nominal, dan harga penawaran nominal value, and offering price from
dari awal pencatatan hingga akhir tahun the beginning of listing to the end of the
buku serta nama bursa efek dimana saham fiscal year as well as the name of the stock
Emiten atau Perusahaan Publik dicatatkan, exchange where the shares of the Issuer or
termasuk pemecahan saham (stock split), Public Company are listed, including stock
penggabungan saham (reverse stock), dividen splits, reverse stock, dividends shares, bonus
saham, saham bonus, dan perubahan nilai shares, and change in par value of shares,
nominal saham, pelaksanaan efek konversi, implementation of conversion effects,
pelaksanaan penambahan dan pengurangan implementation of capital additions and
modal ( jika ada); subtractions (if any);
19. Informasi pencatatan efek lainnya selain efek 19. Other securities listing information other than 18-21;
sebagaimana dimaksud pada angka 18), yang securities as referred to in point 18), which 145-148
belum jatuh tempo pada tahun buku paling sedikit have not yet matured in the fiscal year at
memuat nama efek, tahun penerbitan, tingkat least contain the name of the securities, year
suku bunga/imbal hasil, tanggal jatuh tempo, nilai of issue, interest rate/yield, maturity date,
penawaran, dan peringkat efek (jika ada); offering value, and rating of securities (if any);
20. Informasi penggunaan jasa akuntan publik 20. Information on the use of the services of a 149
(AP) dan kantor akuntan publik (KAP) beserta public accountant (AP) and a public accounting
jaringan/asosiasi/aliansinya meliputi: firm (KAP) and their networks/associations/
a. Nama dan alamat; allies include:
b. Periode penugasan; a. Name and address; 149
c. Informasi jasa audit dan/atau non audit b. Assignment period; 149
yang diberikan; c. Information on audit and/or non-audit 149
d. Biaya jasa (fee) audit dan/atau non audit services provided;
untuk masing-masing penugasan yang d. Audit and non-audit fees for each
diberikan selama tahun buku; dan assignment given during the fiscal year; and 149
e. Dalam hal AP dan KAP beserta jaringan/ e. If AP and KAP and their network/ 149
asosiasi/aliansinya, yang ditunjuk tidak association/alliance, which are appointed
memberikan jasa non audit, maka do not provide non-audit services, the
diungkapkan mengenai informasi tersebut; information shall be disclosed; and
dan
Pengungkapan informasi penggunaan jasa AP Disclosure of information on the use of AP and
dan KAP beserta jaringan/asosiasi/aliansinya KAP services and their networks/associations/
dapat disajikan dalam bentuk tabel. allies is presented in table.
21. Nama dan alamat lembaga dan/atau profesi 21. Name and address of capital market 149
penunjang pasar modal selain AP dan KAP. supporting institutions and/or professions
other than AP and KAP.
F Analisis dan Pembahasan Manajemen Management Discussion and Analysis 154
Analisis dan pembahasan manajemen memuat Management Analysis and Discussion Annual
analisis dan pembahasan mengenai laporan should contain discussion and analysis on financial
keuangan dan informasi penting lainnya dengan statements and other material information
penekanan pada perubahan material yang terjadi emphasizing material changes that occurred during
dalam tahun buku, yaitu paling sedikit memuat: the year under review, at least including:
1. Tinjauan operasi per segmen usaha sesuai 1. Operational review per business segment, 158
dengan jenis industri Emiten atau Perusahaan according to the type of industry of the Issuer
Publik, paling sedikit mengenai: or Public Company including:
a. Produksi, yang meliputi proses, kapasitas, a. Production, including process, capacity, 158-163
dan perkembangannya; and growth;
b. Pendapatan/penjualan; dan b. Income/sales; and 158-163
c. Profitabilitas; c. Profitability; 164
2. Kinerja keuangan komprehensif yang 2. Comprehensive financial performance analysis 165
mencakup perbandingan kinerja keuangan which includes a comparison between the
dalam 2 (dua) tahun buku terakhir, penjelasan financial performance of the last 2 (two)
tentang penyebab adanya perubahan dan fiscal years, and explanation on the causes
dampak perubahan tersebut, paling sedikit and effects of such changes, among others
mengenai: concerning:
a. Aset lancar, aset tidak lancar, dan total a. Current assets, non-current assets, and 169
aset; total assets;
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b. Liabilitas jangka pendek, liabilitas jangka b. Short term liabilities, long term liabilities, 170
panjang, dan total liabilitas; total liabilities;
c. Ekuitas; c. Equity; 170
d. Pendapatan/penjualan, beban, laba (rugi), d. Sales/operating revenues, expenses 166-169
penghasilan komprehensif lain, dan total and profit (loss), other comprehensive
laba (rugi) komprehensif; dan revenues, and total comprehensive profit
(loss); and
e. Arus kas; e. Cash flows; 170-172
3. Kemampuan membayar utang atau kewajiban 3. Capacity to pay debts by including the 172
dengan menyajikan perhitungan rasio yang computation of relevant ratios;
relevan;
4. Tingkat kolektibilitas piutang Emiten atau 4. Account receivable collectability of the Issuer 172
Perusahaan Publik dengan menyajikan or Public Company, including the computation
perhitungan rasio yang relevan; of the relevant ratios;
5. Struktur modal (capital structure) dan kebijakan 5. Capital structure and management policies 173
manajemen atas struktur modal (capital concerning capital structure, including the
structure) tersebut disertai dasar penentuan basis for determining the said policy;
kebijakan dimaksud;
6. Bahasan mengenai ikatan yang material untuk 6. Discussion on material ties for the investment 173-174
investasi barang modal dengan penjelasan of capital goods, including the explanation on
paling sedikit memuat: at least:
a. Tujuan dari ikatan tersebut; a. The purpose of such ties; 173-174
b. Sumber dana yang diharapkan untuk b. Source of funds expected to fulfill the said 174
memenuhi ikatan tersebut; ties;
c. Mata uang yang menjadi denominasi; dan c. Currency of denomination; and 174
d. Langkah yang direncanakan Emiten atau d. Steps taken by the Issuer of Public 174
Perusahaan Publik untuk melindungi risiko Company to protect the position of a
dari posisi mata uang asing yang terkait; related foreign currency against risks;
7. Bahasan mengenai investasi barang modal 7. Discussion on investment of capital goods 173-174
yang direalisasikan dalam tahun buku terakhir, which was realized in the last fiscal year, at least
paling sedikit memuat: include:
a. Jenis investasi barang modal; a. Type of investment of capital goods; 173-174
b. Tujuan investasi barang modal; dan b. Objective of the investment of capital 173-174
goods; and
c. Nilai investasi barang modal yang c. Value of the investment of capital goods; 173-174
dikeluarkan;
8. Informasi dan fakta material yang terjadi 8. Material Information and facts that occurring 175
setelah tanggal laporan akuntan ( jika ada); after the date of the accountant’s report (if
any);
9. Prospek usaha dari Emiten atau Perusahaan 9. Information on the prospects of the Issuer 176-178
Publik dikaitkan dengan kondisi industri, or the Public Company in connection with
ekonomi secara umum dan pasar internasional industry, economy in general, accompanied
disertai data pendukung kuantitatif dari sumber with supporting quantitative data if there is a
data yang layak dipercaya; reliable data source;
10. Perbandingan antara target/proyeksi pada 10. Comparison between target/projection at 176
awal tahun buku dengan hasil yang dicapai beginning of year and result (realization),
(realisasi), mengenai: concerning:
a. Pendapatan/penjualan; a. Income/sales 176
b. Laba (rugi); b. Profit (loss); 176
c. Struktur modal (capital structure); c. Capital structure; 176
d. Kebijakan dividen; atau d. Dividend policy; or -
e. Hal lainnya yang dianggap penting bagi e. Others that deemed necessary for the -
Emiten atau Perusahaan Publik; Issuer or Public Company;
11. Target/proyeksi yang ingin dicapai Emiten 11. Target/projection at most for the next one year -
atau Perusahaan Publik untuk 1 (satu) tahun of the Issuer or Public Company, concerning:
mendatang, mengenai:
a. Pendapatan/penjualan; a. Income/sales; -
b. Laba (rugi); b. Profit (loss); -
c. Struktur modal (capital structure); c. Capital structure; or -
d. Kebijakan dividen; atau d. Dividend policy; -
e. Hal lainnya yang dianggap penting bagi e. Or others that deemed necessary for the -
Emiten atau Perusahaan Publik; Issuer or Public Company;
12. Aspek pemasaran atas barang dan/atau jasa 12. Marketing aspects of the Company’s products 187-189
Emiten atau Perusahaan Publik, paling sedikit and/or services the Issuer or Public Company,
mengenai strategi pemasaran dan pangsa among others marketing strategy and market
pasar; share;
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13. Uraian mengenai dividen selama 2 (dua) tahun 13. Description regarding the dividend policy 178
buku terakhir, paling sedikit: during the last 2 (two) fiscal years, at least:
a. Kebijakan dividen, antara lain memuat a. Dividend policy, among others, containing 178-179
informasi persentase jumlah dividen yang information on the percentage of dividends
dibagikan terhadap laba bersih; distributed to net income;
b. Tanggal pembayaran dividen kas dan/atau b. The date of the payment of cash dividend 179
tanggal distribusi dividen non kas; and date of distribution of non-cash
dividend;
c. Jumlah dividen per saham (kas dan/atau c. Total of cash per share (cash and/or non 179
non kas); dan cash); and
d. Jumlah dividen per tahun yang dibayar; d. Total of dividend per year paid; 179
Pengungkapan informasi dapat disajikan Disclosure of information is presented in -
dalam bentuk tabel. Dalam hal Emiten atau table. If the Issuer or Public Company does not
Perusahaan Publik tidak membagikan dividen distribute dividends in the last 2 (two) years,
dalam 2 (dua) tahun terakhir, maka diungkapkan this matter shall be disclosed.
mengenai hal tersebut.
14. Realisasi penggunaan dana hasil penawaran 14. Use of proceeds from Public Offerings, under 180
umum, dengan ketentuan: the condition of:
a. Dalam hal selama tahun buku, Emiten a. During the fiscal year, on which the Issuer 180
memiliki kewajiban menyampaikan has the obligation to report the realization
laporan realisasi penggunaan dana, maka of the use of proceeds, the realization of
diungkapkan realisasi penggunaan dana the cumulative use of proceeds until the
hasil penawaran umum secara kumulatif end of fiscal year should be disclosed; and
sampai dengan akhir tahun buku; dan
b. Dalam hal terdapat perubahan penggunaan b. If there were changes in the use of -
dana sebagaimana diatur dalam Peraturan proceeds as stipulated in the Regulation
Otoritas Jasa Keuangan mengenai laporan of the Financial Services Authority on the
realisasi penggunaan dana hasil penawaran Report of the Utilization of Proceeds from
umum, maka Emiten menjelaskan Public Offering, Issuer should explain the
perubahan tersebut; changes;
15. Informasi material ( jika ada), antara lain 15. Material information (if any), among others 180-183
mengenai investasi, ekspansi, divestasi, concerning investment, expansion, divestment,
penggabungan/peleburan usaha, akuisisi, acquisition, debt/capital restructuring,
restrukturisasi utang/modal, transaksi material, transactions with related parties and
transaksi afiliasi, dan transaksi benturan transactions with conflict of interest that
kepentingan, yang terjadi pada tahun buku, occurred during the year under review, among
paling sedikit memuat: others include:
a. Tanggal, nilai, dan objek transaksi; a. Transaction date, value, and object; 180-183
b. Nama pihak yang melakukan transaksi; b. Name of transacting parties; 180-183
c. Sifat hubungan afiliasi ( jika ada); c. Nature of related parties (if any); 180-183
d. Penjelasan mengenai kewajaran transaksi; d. Description of the fairness of the 184
transaction; and
e. Pemenuhan ketentuan terkait; dan e. Compliance with related rules and 184
regulations;
f. Dalam hal terdapat hubungan afiliasi, selain f. If there is an affiliation relationship, in 185
mengungkapkan informasi sebagaimana addition to disclosing the information as
dimaksud dalam huruf a) sampai dengan referred to in letter a) to letter e), the Issuer
huruf e), Emiten atau Perusahaan Publik or Public Company also discloses the
juga mengungkapkan informasi: following information:
• Pernyataan Direksi bahwa transaksi • Statement from the Board of Directors 185
afiliasi telah melalui prosedur yang that the affiliate transaction has gone
memadai untuk memastikan bahwa through adequate procedures to
transaksi afiliasi dilaksanakan sesuai ensure that the affiliate transaction
dengan praktik bisnis yang berlaku is carried out in accordance with
umum antara lain dilakukan dengan generally accepted business practices,
memenuhi prinsip transaksi yang wajar among others, by complying with the
(arms-length principle); dan arms-length principle; and
• Peran Dewan Komisaris dan komite • Role of the Board of Commissioners 185
audit dalam melakukan prosedur yang and the audit committee in carrying out
memadai untuk memastikan bahwa adequate procedures to ensure that
transaksi afiliasi dilaksanakan sesuai affiliated transactions are carried out
dengan praktik bisnis yang berlaku in accordance with generally accepted
umum antara lain dilakukan dengan business practices, among others,
memenuhi prinsip transaksi yang wajar by complying with the arms-length
(arms-length principle) principle
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g. Untuk transaksi afiliasi atau transaksi g. For affiliated transactions or material 185
material yang merupakan kegiatan usaha transactions which are business activities
yang dijalankan dalam rangka menghasilkan carried out in order to generate business
pendapatan usaha dan dijalankan secara income and are carried out regularly,
rutin, berulang, dan/atau berkelanjutan, repeatedly, and/or continuously, an
ditambahkan penjelasan bahwa transaksi explanation shall be disclosed that
afiliasi atau transaksi material tersebut the affiliated transactions or material
merupakan kegiatan usaha yang dijalankan transactions are business activities carried
dalam rangka menghasilkan pendapatan out in order to generate operating income,
usaha dan dijalankan secara rutin, berulang, and those are run regularly, repeatedly,
dan/atau berkelanjutan; Dalam hal transaksi and/or continuously; If the affiliated
afiliasi atau transaksi material dimaksud transactions or material transactions in
telah diungkapkan dalam laporan keuangan question have been disclosed in the annual
tahunan, ditambahkan informasi mengenai financial statements, additional information
rujukan pengungkapan dalam laporan regarding the disclosure reference in the
keuangan tahunan tersebut. annual financial statements is added.
h. Untuk pengungkapan transaksi afiliasi h. For disclosure of affiliated transactions -
dan/atau transaksi benturan kepentingan and/or conflict of interest transactions
yang merupakan hasil pelaksanaan resulting from the implementation of
transaksi afiliasi dan/atau transaksi affiliated transactions and/or conflict
benturan kepentingan yang telah of interest transactions that have been
disetujui pemegang saham independen, approved by independent shareholders,
ditambahkan informasi mengenai tanggal additional information regarding the date
pelaksanaan RUPS yang menyetujui of the GMS that approved the affiliated
transaksi afiliasi dan/atau transaksi transactions and/or conflict of interest
benturan kepentingan tersebut; transactions is disclosed;
i. Dalam hal tidak terdapat transaksi afiliasi i. If there is no affiliated transaction and/ -
dan/atau transaksi benturan kepentingan, or conflict of interest transactions, such
maka diungkapkan mengenai hal tersebut; matters shall be disclosed;
16. Perubahan ketentuan peraturan perundang- 16. Changes in regulation which have a significant 186
undangan yang berpengaruh signifikan effect on the Issuer or Public Company and
terhadap Emiten atau Perusahaan Publik dan impacts on the company (if any); and
dampaknya terhadap laporan keuangan ( jika
ada); dan
17. Perubahan kebijakan akuntansi, alasan dan 17. Changes in the accounting policy, rationale and 186
dampaknya terhadap laporan keuangan ( jika impact on the financial statement (if any).
ada).
G Tata Kelola Corporate Governance 190
Tata kelola Emiten atau Perusahaan Publik paling Corporate Governance of the Issuer or Public
sedikit memuat uraian singkat mengenai: Company contains at least:
1. RUPS, paling sedikit memuat: 1. GMS, at least contains: 198
a. Informasi mengenai keputusan RUPS pada a. Information regarding the resolutions of the
tahun buku dan 1 (satu) tahun sebelum tahun GMS in the fiscal year and 1 (one) year prior
buku meliputi: to the fiscal year include:
• Keputusan RUPS pada tahun buku dan • GMS resolutions in the fiscal year and 199-204
1 (satu) tahun sebelum tahun buku yang 1 (one) year before the fiscal year are
direalisasikan pada tahun buku; dan realized; and
• Keputusan RUPS pada tahun buku dan • GMS resolutions for the fiscal year and 204-215
1 (satu) tahun sebelum tahun buku yang 1 (one) year prior to the fiscal year that
belum direalisasikan beserta alasan have not been realized and the reasons
belum direalisasikan; for not being realized;
b. Dalam hal Emiten atau Perusahaan Publik b. If the Issuer or Public Company uses an 199
menggunakan pihak independen dalam independent party in the implementation of
pelaksanaan RUPS untuk melakukan the GMS to calculate the votes, this matter
perhitungan suara, maka diungkapkan shall be disclosed;
mengenai hal tersebut;
2. Direksi, paling sedikit memuat: 2. Board of Directors, at least contains: 229
a. Tugas dan tanggung jawab masing-masing a. Duties and responsibilities of each member 230-232
anggota Direksi; of the Board of Directors;
Informasi mengenai tugas dan tanggung Information regarding the duties and
jawab masing-masing anggota Direksi responsibilities of each member of the
diuraikan dan dapat disajikan dalam bentuk Board of Directors is described and can be
tabel. presented in table.
b. Pernyataan bahwa Direksi memiliki b. Statement that the Board of Directors 230
pedoman atau piagam (charter) Direksi has guidelines or charter for the Board of
Directors
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c. Kebijakan dan pelaksanaan frekuensi rapat c. Policies and implementation of the 238-240
Direksi, rapat Direksi bersama Dewan frequency of meetings of the Board
Komisaris, dan tingkat kehadiran anggota of Directors, meetings of the Board of
Direksi dalam rapat tersebut termasuk Directors with the Board of Commissioners,
kehadiran dalam RUPS; and the level of attendance of members
of the Board of Directors in the meeting
including attendance at the GMS;
Informasi tingkat kehadiran anggota Direksi Information on the level of attendance of
dalam rapat Direksi, rapat Direksi bersama members of the Board of Directors at the
Dewan Komisaris, atau RUPS dapat meeting of the Board of Directors, the
disajikan dalam bentuk tabel. meeting of the Board of Directors with the
Board of Commissioners, or the GMS can
be presented in table.
d. Pelatihan dan/atau peningkatan d. Training and/or competency improvement 240
kompetensi anggota Direksi: of members of the Board of Directors:
• Kebijakan pelatihan dan/atau • Policy on training and/or improving the 238; 241
peningkatan kompetensi anggota competence of members of the Board
Direksi, termasuk program orientasi of Directors, including an orientation
bagi anggota Direksi yang baru program for newly appointed members
diangkat ( jika ada); dan of the Board of Directors (if any); and
• Pelatihan dan/atau peningkatan • Training and/or competency 241
kompetensi yang diikuti anggota improvement attended by members of
Direksi dalam tahun buku ( jika ada); the Board of Directors in the fiscal year
(if any);
e. Penilaian Direksi terhadap kinerja komite e. Board of Directors’ assessment of the 243
yang mendukung pelaksanaan tugas performance of the committees that
Direksi pada tahun buku paling sedikit support the implementation of the duties
memuat: of the Board of Directors in the fiscal year
shall at least contain:
• Prosedur penilaian kinerja; dan • Performance appraisal procedures; and -
• Kriteria yang digunakan seperti capaian • Criteria used are performance
kinerja selama tahun buku, kompetensi achievements during the fiscal year,
dan kehadiran dalam rapat; dan competence and attendance at
meetings; and -
f. Dalam hal Emiten atau Perusahaan Publik f. If the Issuer or Public Company does 243
tidak memiliki komite yang mendukung not have a committee that supports the
pelaksanaan tugas Direksi, maka implementation of the duties of the Board
diungkapkan mengenai hal tersebut. of Directors, this matter shall be disclosed.
3. Dewan Komisaris, paling sedikit memuat: 3. The Board of Commissioners, at least contains: 216
a. Tugas dan tanggung jawab Dewan a. Duties and responsibilities of the Board of 216-218
Komisaris; Commissioners;
b. Pernyataan bahwa Dewan Komisaris b. Statement that the Board of 216
memiliki pedoman atau piagam (charter) Commissioners has guidelines or charter
Dewan Komisaris; for the Board of Commissioners;
c. Kebijakan dan pelaksanaan frekuensi rapat c. Policies and implementation of the 225-228
Dewan Komisaris, rapat Dewan Komisaris frequency of the Board of Commissioners
bersama Direksi dan tingkat kehadiran meetings, the Board of Commissioners
anggota Dewan Komisaris dalam rapat meeting with the Board of Directors and
tersebut termasuk kehadiran dalam RUPS; the level of attendance of the Board of
Commissioners members in such meetings
including attendance at the GMS;
Informasi tingkat kehadiran anggota Dewan Information on the level of attendance of
Komisaris dalam rapat Dewan Komisaris, the Board of Commissioners members
rapat Dewan Komisaris bersama Direksi, at the Board of Commissioners meeting,
atau RUPS dapat disajikan dalam bentuk the Board of Commissioners meeting with
tabel. the Board of Directors, or the GMS can be
presented in table.
d. Pelatihan dan/atau peningkatan d. Training and/or competency 228
kompetensi anggota Dewan Komisaris: improvement of members of the Board of
Commissioners:
• Kebijakan pelatihan dan/atau • Policy on training and/or improving 224; 228-229
peningkatan kompetensi anggota the competence of the Board of
Dewan Komisaris, termasuk program Commissioners members, including
orientasi bagi anggota Dewan orientation programs for newly
Komisaris yang baru diangkat ( jika ada); appointed members of the Board of
dan Commissioners (if any); and
• Pelatihan dan/atau peningkatan • Training and/or competency 228-229
kompetensi yang diikuti anggota improvement attended by the Board
Dewan Komisaris dalam tahun buku ( jika of Commissioners members during the
ada); fiscal year (if any);
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e. Penilaian kinerja Direksi dan Dewan e. Performance assessment of the Board of 242
Komisaris serta masing-masing anggota Directors and the Board of Commissioners
Direksi dan anggota Dewan Komisaris, as well as each member of the Board of
paling sedikit memuat: Directors and the Board of Commissioners, at
least containing:
• Prosedur pelaksanaan penilaian kinerja; • Procedures for implementing 242-243
performance assessment;
• Kriteria yang digunakan seperti capaian • Criteria used are performance 242-243
kinerja selama tahun buku, kompetensi achievements during the fiscal year,
dan kehadiran dalam rapat; dan competence and attendance at
meetings; and
• Pihak yang melakukan penilaian; dan • The party conducting the assessment; 242-243
and
f. Penilaian Dewan Komisaris terhadap kinerja f. Assessment of the Board of Commissioners 243
Komite yang mendukung pelaksanaan on the performance of the Committees that
tugas Dewan Komisaris pada tahun buku support the implementation of the duties of
meliputi: the Board of Commissioners in the fiscal year
includes:
• Prosedur penilaian kinerja; dan • Performance assessment procedures; 243
and
• Kriteria yang digunakan seperti capaian • Criteria used are performance 243
kinerja selama tahun buku, kompetensi achievements during the fiscal year,
dan kehadiran dalam rapat; competence and attendance at
meetings;
4. Nominasi dan remunerasi Direksi dan Dewan 4. Nomination and remuneration of the Board of 244
Komisaris, paling sedikit memuat: Directors and the Board of Commissioners shall
at least contain:
a. Prosedur nominasi, meliputi uraian singkat a. Nomination procedure, including brief 244-245
mengenai kebijakan dan proses nominasi description of the policy and nomination
anggota Direksi dan/atau anggota Dewan process for the Board of Directors members
Komisaris; dan and/or the Board of Commissioners
members; and
b. Prosedur dan pelaksanaan remunerasi b. Procedures and implementation of 245
Direksi dan Dewan Komisaris, antara lain: remuneration for the Board of Directors and
the Board of Commissioners, including:
• Prosedur penetapan remunerasi Direksi • Procedures for determining remuneration 245-246
dan Dewan Komisaris; for the Board of Directors and the Board
of Commissioners;
• Struktur remunerasi Direksi dan Dewan • Remuneration structure of the 246
Komisaris seperti, gaji, tunjangan, Board of Directors and the Board
tantiem/bonus dan lainnya; dan of Commissioners such as salary,
allowances, tantiem/bonus and others;
and
• Besarnya remunerasi masing-masing • Total remuneration for each member of 246-247
anggota Direksi dan anggota Dewan the Board of Directors and the Board of
Komisaris; Commissioners;
5. Dewan pengawas syariah, bagi Emiten atau 5. Sharia supervisory board, for Issuer or Public -
Perusahaan Publik yang menjalankan kegiatan Company that carries out business activities
usaha berdasarkan prinsip syariah sebagaimana based on sharia principles as stated in the articles
tertuang dalam anggaran dasar, paling sedikit of association, shall at least contain the following
memuat: information:
a. Nama; a. Name; -
b. Dasar hukum pengangkatan dewan b. Legal basis for the appointment of the sharia -
pengawas syariah; supervisory board;
c. Periode penugasan dewan pengawas c. Period of assignment of the sharia -
syariah; supervisory board;
d. Tugas dan tanggung jawab dewan d. Duties and responsibilities of the sharia -
pengawas syariah; dan supervisory board; and
e. Frekuensi dan cara pemberian nasihat dan e. Frequency and method of providing advice -
saran serta pengawasan pemenuhan prinsip and suggestions as well as supervising the
syariah di pasar modal terhadap Emiten fulfillment of sharia principles in the capital
atau Perusahaan Publik; market to Issuer or Public Company;
6. Komite audit, paling sedikit memuat: 6. The Audit Committee, at least contains the 247
following information:
a. Nama dan jabatannya dalam keanggotaan a. Name and position in the committee; 249-251
komite;
b. Usia; b. Age; 249-251
c. Kewarganegaraan; c. Citizenship; 249-251
d. Riwayat pendidikan; d. Education background; 249-251
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e. Riwayat jabatan, meliputi informasi: e. History of position; including:
• Dasar hukum penunjukan sebagai • Legal basis for the appointment as 249-251
anggota komite; member of the committee;
• Rangkap jabatan, baik sebagai anggota • Concurrent position, as member of 249-251
Dewan Komisaris, anggota Direksi, Board of Commissioners, member of
dan/atau anggota komite serta jabatan Board of Directors, and/or member of
lainnya ( jika ada); dan committee, and other position (if any);
• Pengalaman kerja beserta periode and
waktunya baik di dalam maupun di luar • Work experience and period in and 249-251
Emiten atau Perusahaan Publik; outside the Issuer or Public Company;
f. Periode dan masa jabatan anggota komite f. Period and terms of office of the member of 249
audit; Audit Committee;
g. Pernyataan independensi komite audit; g. Statement of independence of the Audit
Committee;
h. Pelatihan dan/atau peningkatan h. Training and/or competency improvement 254
kompetensi yang telah diikuti dalam tahun that have been followed in the fiscal year (if
buku ( jika ada); any);
i. Kebijakan dan pelaksanaan frekuensi rapat i. Policies and implementation of the 253
komite audit dan tingkat kehadiran anggota frequency of audit committee meetings and
komite audit dalam rapat tersebut; dan the level of attendance of audit committee
members in those meetings; and
j. Pelaksanaan kegiatan komite audit j. Implementation of the audit committee’s 252-253
pada tahun buku sesuai dengan yang activities for the fiscal year in accordance
dicantumkan dalam pedoman atau piagam with the guidelines or charter of the audit
(charter) komite audit; committee;
7. Komite atau fungsi nominasi dan remunerasi 7. Nomination and remuneration committee or 255
Emiten atau Perusahaan Publik, paling sedikit function of the Issuer or Public Company, at
memuat: least contains the following information:
a. Nama dan jabatannya dalam keanggotaan a. Name and position in committee -
komite; membership;
b. Usia; b. Age; -
c. Kewarganegaraan; c. Nationality; -
d. Riwayat pendidikan; d. Education background; -
e. Riwayat jabatan, meliputi informasi: e. History of position, including information on:
• Dasar hukum penunjukan sebagai • Legal basis for appointment as -
anggota komite; committee member;
• Rangkap jabatan, baik sebagai anggota • Concurrent positions, either as a -
Dewan Komisaris, anggota Direksi, member of the Board of Commissioners,
dan/atau anggota komite serta jabatan member of the Board of Directors,
lainnya ( jika ada); dan and/or committee member and other
positions (if any); and
• Pengalaman kerja beserta periode • Work experience and period of time -
waktunya baik di dalam maupun di luar both inside and outside the Issuer or
Emiten atau Perusahaan Publik; Public Company;
f. Periode dan masa jabatan anggota komite; f. Period and term of office of the committee -
members;
g. Pernyataan independensi komite; g. Statement of committee independence; -
h. Pelatihan dan/atau peningkatan h. Training and/or competency improvement -
kompetensi yang telah diikuti dalam tahun that the committee members participated in
buku ( jika ada); the fiscal year (if any);
i. Uraian tugas dan tanggung jawab; i. Description of duties and responsibilities; 255-256
j. Pernyataan bahwa telah memiliki pedoman j. Statement that the committee members 255
atau piagam (charter); have a guideline or charter;
k. Kebijakan dan pelaksanaan frekuensi rapat k. Policies and implementation of the 255
dan tingkat kehadiran anggota dalam rapat frequency of meetings and the level of
tersebut; attendance of members at the meeting;
l. Uraian singkat pelaksanaan kegiatan pada l. Brief description of the implementation of 256
tahun buku; dan activities in the financial year; and
m. Dalam hal tidak dibentuk komite m. If no nomination and remuneration 255
nominasi dan remunerasi, Emiten atau committee is formed, the Issuer or Public
Perusahaan Publik cukup mengungkapkan Company only discloses the information as
informasi sebagaimana dimaksuddalam referred to in point i) to point l) and disclose:
huruf i) sampai dengan huruf l) dan
mengungkapkan:
• Alasan tidak dibentuknya komite; dan • Reasons for not forming the committee; 255
and
• Pihak yang melaksanakan fungsi • Parties who carry out the nomination and 255
nominasi dan remunerasi; remuneration functions;
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8. Komite lain yang dimiliki Emiten atau 8. Other committees by the Issuer or Public -
Perusahaan Publik dalam rangka mendukung Company in order to support the functions and
fungsi dan tugas Direksi ( jika ada) dan/atau duties of the Board of Directors (if any) and/
komite yang mendukung fungsi dan tugas or committees that support the functions and
Dewan Komisaris, paling sedikit memuat: duties of the Board of Commissioners, at least
contain the following information:
a. Nama dan jabatannya dalam keanggotaan a. Name and position in committee -
komite; membership;
b. Usia; b. Age; -
c. Kewarganegaraan; c. Nationality; -
d. Riwayat pendidikan; d. Education background; -
e. Riwayat jabatan, meliputi informasi: e. history of position, including information on:
• Dasar hukum penunjukan sebagai • Legal basis for appointment as -
anggota komite; committee member;
• Rangkap jabatan, baik sebagai anggota • Concurrent positions, either as a -
Dewan Komisaris, anggota Direksi, member of the Board of Commissioners,
dan/atau anggota komite serta jabatan member of the Board of Directors,
lainnya ( jika ada); dan and/or committee member and other
positions (if any); and
• Pengalaman kerja beserta periode • Work experience and period of time -
waktunya baik di dalam maupun di luar both inside and outside the Issuer or
Emiten atau Perusahaan Publik; Public Company;
f. Periode dan masa jabatan anggota komite; f. Period and term of office of the committee -
members;
g. Pernyataan independensi komite; g. Statement of committee independence; -
h. Pelatihan dan/atau peningkatan h. Training and/or competency improvement -
kompetensi yang telah diikuti dalam tahun that the committee members participated in
buku ( jika ada); dan the fiscal year (if any); and
i. Uraian tugas dan tanggung jawab; i. Description of duties and responsibilities; -
j. Pernyataan bahwa telah memiliki pedoman j. Statement that the committee has -
atau piagam (charter) komite; guidelines or charters;
k. Kebijakan dan pelaksanaan frekuensi rapat k. Policies and implementation of the -
komite dan tingkat kehadiran anggota frequency of committee meetings and the
komite dalam rapat tersebut; dan level of attendance of committee members
at the
l. Uraian singkat pelaksanaan kegiatan komite l. Brief description of the committee’s -
pada tahun buku; activities for the fiscal year; meeting; and
9. Sekretaris perusahaan, paling sedikit memuat: 9. Corporate Secretary, including: 257
a. Nama; a. Name; 258
b. Domisili; b. Domicile; 258
c. Riwayat jabatan, meliputi: c. History of position, including
• Dasar hukum penunjukan sebagai • Legal basis for the appointment as 258
sekretaris perusahaan; dan Corporate Secretary; and
• Pengalaman kerja beserta periode • Work experience and period in and 258
waktunya baik di dalam maupun di luar outside the Issuer or Public Company;
Emiten atau Perusahaan Publik;
d. Riwayat pendidikan; d. Education background; 258
e. Pelatihan dan/atau peningkatan e. Education and/or training during the fiscal 258
kompetensi yang diikuti dalam tahun buku; year; and
dan
f. Uraian singkat pelaksanaan tugas sekretaris f. Brief description on the implementation 258--259
perusahaan pada tahun buku; of duties of the Corporate Secretary in the
fiscal year;
10. Unit audit internal, paling sedikit memuat: 10. The Internal Audit Unit, at least contains the 261
following information:
a. Nama kepala unit audit internal; a. Name of Head of Internal Audit Unit; 265
b. Riwayat jabatan, meliputi: b. History of position, including:
• Dasar hukum penunjukan sebagai • Legal basis for the appointment as Head 265
kepala unit audit internal; dan of Internal Audit Unit; and
• Pengalaman kerja beserta periode • Work experience and period I and 265
waktunya baik di dalam maupun di luar outside the Issuer or Public Company;
Emiten atau Perusahaan Publik;
c. Kualifikasi atau sertifikasi sebagai profesi c. Qualification or certification as internal 266
audit internal ( jika ada); auditor (if any);
d. Pelatihan dan/atau peningkatan d. Education and/or training during the fiscal 267
kompetensi yang diikuti dalam tahun buku; year;
e. Struktur dan kedudukan unit audit internal; e. Structure and position of Internal Audit Unit; 263-264
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f. Uraian tugas dan tanggung jawab; f. Description of duties and responsibilities; 263-264
g. Pernyataan bahwa telah memiliki pedoman g. Statement that the Internal Audit Unit has 261-261
atau piagam (charter) unit audit internal; dan Internal Audit Unit charter; and
h. Uraian singkat pelaksanaan tugas unit h. Brief description on the implementation of 266-267
audit internal pada tahun buku termasuk duty of Internal Audit Unit during the fiscal
kebijakan dan pelaksanaan frekuensi rapat year;
dengan Direksi, Dewan Komisaris, dan/atau
komite audit;
11. Uraian mengenai sistem pengendalian internal 11. Description on internal control system adopted 269
(internal control) yang diterapkan oleh Emiten by the Issuer or Public Company, at least
atau Perusahaan Publik, paling sedikit memuat: covering:
a. Pengendalian keuangan dan operasional, a. Financial and operational control, and 269-272
serta kepatuhan terhadap peraturan compliance to the other prevailing rules; and
perundang-undangan lainnya;
b. Tinjauan atas efektivitas sistem b. Review on the effectiveness of internal 273
pengendalian internal; dan control systems;
c. Pernyataan Direksi dan/atau Dewan c. Statement of the Board of Directors and/or 273
Komisaris atas kecukupan sistem Board of Commissioners on the adequacy of
pengendalian internal; the internal control system;
12. Sistem manajemen risiko yang diterapkan oleh 12. Risk management system implemented by the 274
Emiten atau Perusahaan Publik, paling sedikit Issuer or Public Company, at least includes:
memuat:
a. Gambaran umum mengenai sistem a. General description about the company’s 274-278
manajemen risiko Emiten atau Perusahaan risk management system the Issuer or Public
Publik; Company;
b. Jenis risiko dan cara pengelolaannya; b. Types of risk and the management; and 278-286
c. Tinjauan atas efektivitas sistem manajemen c. Review the effectiveness of the risk
risiko Emiten atau Perusahaan Publik; dan management system applied by the Issuer 286-287
or Public Company
d. Pernyataan Direksi dan/atau Dewan d. Statement of the Board of Directors and/ 287
Komisaris atau komite audit atas kecukupan or the Board of Commissioners or the audit
sistem manajemen risiko; committee on the adequacy of the risk
management system;
13. Perkara hukum yang berdampak material yang 13. Important cases faced by the Issuer or Public 287
dihadapi oleh Emiten atau Perusahaan Publik, Company, subsidiaries, current members of
entitas anak, anggota Direksi dan anggota the Board of Commissioners and the Board of
Dewan Komisaris ( jika ada), paling sedikit Directors (if any), among others include:
memuat:
a. Pokok perkara/gugatan; a. Substance of the case/claim; -
b. Status penyelesaian perkara/gugatan; dan b. Status of settlement of case/claim; and -
c. Pengaruhnya terhadap kondisi Emiten atau c. Potential impacts on the condition of the -
Perusahaan Publik; Issuer or Public Company
14. Informasi tentang sanksi administratif/ 14. Information about administrative sanctions 287
sanksi yang dikenakan kepada Emiten atau imposed to Issuer or Public Company, members
Perusahaan Publik, anggota Dewan Komisaris of the Board of Commissioners and the Board
dan anggota Direksi, oleh Otoritas Jasa of Directors, by the Capital Market Authority
Keuangan dan otoritas lainnya pada tahun buku and other authorities during the last fiscal year
( jika ada); (if any);
15. Informasi mengenai kode etik Emiten atau 15. Information about codes of conduct of the 290
Perusahaan Publik meliputi: Issuer or Public Company, includes:
a. Pokok-pokok kode etik; a. Key points of the code of conduct 290
b. Bentuk sosialisasi kode etik dan upaya b. Socialization of the code of conduct and 290
penegakannya; dan enforcement; and
c. Pernyataan bahwa kode etik berlaku bagi c. Statement that the code of conduct is 291
anggota Direksi, anggota Dewan Komisaris, applicable for the Board of Commissioners,
dan karyawan Emiten atau Perusahaan the Board of Directors, and employees of
Publik; the Issuer of Public Company;
16. Uraian singkat mengenai kebijakan pemberian 16. Brief description of the policy for providing 179; 247
kompensasi jangka panjang berbasis kinerja long-term performance-based compensation
kepada manajemen dan/atau karyawan yang to management and/or employees owned by
dimiliki oleh Emiten atau Perusahaan Publik ( jika the Issuer or Public Company (if any), including
ada), antara lain berupa program kepemilikan the management stock ownership program
saham oleh manajemen (management (MSOP) and/or program share ownership
stock ownership program/MSOP) dan/atau by employees (employee stock ownership
program kepemilikan saham oleh karyawan program/ESOP);
(employee stock ownership program/ESOP);
Dalam hal pemberian kompensasi berupa In terms of providing compensation through
program kepemilikan saham oleh manajemen management stock ownership program (MSOP)
(management stock ownership program/ and/or an employee stock ownership program
MSOP) dan/atau program kepemilikan saham (ESOP), the disclose of information must at least
oleh karyawan (employee stock ownership contain:
program/ESOP), informasi yang diungkapkan
paling sedikit memuat:
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a. Jumlah saham dan/atau opsi; a. Total shares and/or options; -
b. Jangka waktu pelaksanaan; b. Implementation period; -
c. Persyaratan karyawan dan/atau manajemen c. Requirements for eligible employees and/ -
yang berhak; dan or management; and
d. Harga pelaksanaan atau penentuan harga d. Exercise price or determination of exercise -
pelaksanaan; price;
17. Uraian singkat mengenai kebijakan 17. Brief description of the information disclosure 292
pengungkapan informasi mengenai: policy regarding:
a. Kepemilikan saham anggota Direksi dan a. Share ownership of the Board of Directors 292
anggota Dewan Komisaris paling lambat and the Board of Commissioners members
3 (tiga) hari kerja setelah terjadinya is no later than 3 (three) working days after
kepemilikan atau setiap perubahan the ownership or any change in ownership
kepemilikan atas saham Perusahaan of shares of a Public Company; and
Terbuka; dan b. Implementation of the policy; 293
b. Pelaksanaan atas kebijakan dimaksud; 18. Description of whistleblowing system at the 293
18. Uraian mengenai sistem pelaporan Issuer or Public Company (if any), among others
pelanggaran (whistleblowing system) di Emiten include:
atau Perusahaan Publik, paling sedikit memuat:
a. Cara penyampaian laporan pelanggaran; a. Mechanism for violation reporting; 293
b. Perlindungan bagi pelapor; b. Protection for the whistleblower; 294
c. Penanganan pengaduan; c. Handling of violation reports; 294
d. Pihak yang mengelola pengaduan; dan d. Unit responsible for handling of violation 294
report; and
e. Hasil dari penanganan pengaduan, paling e. Results from violation report handling, at
sedikit: least includes:
• Jumlah pengaduan yang masuk dan • Total of complaints received and 294
diproses dalam tahun buku; dan processed during the fiscal year; and
• Tindak lanjut pengaduan; • Follow up of complaints; 294
19. Uraian mengenai kebijakan anti korupsi Emiten 19. Description of the anti-corruption policy of the 295
atau Perusahaan Publik, paling sedikit memuat: Issuer or Public Company, at least containing:
a. Program dan prosedur yang dilakukan a. Programs and procedures implemented in 295
dalam mengatasi praktik korupsi, balas overcoming corruption, kickbacks, fraud, 295
jasa (kickbacks), fraud, suap dan/atau bribery and gratuities in Issuer or Public
gratifikasi dalam Emiten atau Perusahaan Company; and
Publik; dan
b. Pelatihan/sosialisasi anti korupsi kepada b. Anti-corruption training/socialization to 296
karyawan Emiten atau Perusahaan Publik; employees of Issuer or Public Company;
20. Penerapan atas pedoman tata kelola 20. Implementation of the Guidelines of Corporate 296-301
Perusahaan Terbuka bagi Emiten yang Governance for Public Company for Issuer
menerbitkan efek bersifat ekuitas atau issuing Equity-based Securities or Public
Perusahaan Publik, meliputi: Company, including:
a. Pernyataan mengenai rekomendasi yang a. Statement regarding recommendation that 296-301
telah dilaksanakan; dan/atau have been implemented; and/or
b. Penjelasan atas rekomendasi yang belum b. Description of recommendation that have 322
dilaksanakan, disertai alasan dan alternatif not been implemented, alon with the reason
pelaksanaannya ( jika ada; and alternatives of implementation (if any)
Pengungkapan informasi dapat disajikan dalam Disclosure of information is presented in table.
bentuk tabel.
H Tanggung Jawab Sosial dan Lingkungan Emiten Social and Environmental Responsibility of Issuers 316; Buku
atau Perusahaan Publik yang merupakan Laporan or Public Companies that are Sustainability Reports Terpisah
Keberlanjutan (Sustainability Report) sebagaimana as referred to in the Financial Services Authority 316; Separate
dimaksud dalam Peraturan Otoritas Jasa Keuangan Regulation No. 51/POJK.03/2017 concerning Book
Nomor 51/POJK.03/2017 tentang Penerapan the Implementation of Sustainable Finance for
Keuangan Berkelanjutan bagi Lembaga Jasa Financial Services Institutions, Issuers, and Public
Keuangan, Emiten, dan Perusahaan Publik Companies
I Laporan Keuangan Tahunan yang Telah Diaudit Audited Annual Financial Report 322-
Lampiran
322-
Attachment
J Surat Pernyataan Anggota Direksi dan Anggota Statement Letter of the Board of Directors and 320-321
Dewan Komisaris tentang Tanggung Jawab atas the Board of Commissioners Members regarding
Laporan Tahunan Responsibility for the Annual Report
530 From Transformational Growth to Enduring Strength
Page 531
Page 532
Laporan Tahunan 2025 Annual Report PT Chandra Asri Pacific Tbk
Head Office Site Office
Wisma Barito Pacific Chandra Asri Plant Chandra Asri Plant
Tower A Lantai 7 Ciwandan Site Pulo Ampel Site
Jl. Let. Jend. S. Parman Jl. Raya Anyer Km. 123 Desa Mangunreja
Kav. 62 - 63 Ciwandan, Cilegon Puloampel, Serang
Jakarta, 11410, Indonesia Banten, 42447, Indonesia Banten, 42456, Indonesia
Phone: (62-21) 530 7950 Phone: (62-254) 601 501 Phone: (62-254) 575 0080
Fax: (62-21) 530 8930 Fax: (62-254) 601 838 / 843 Fax: (62-254) 575 0085
Chandraasri.id ChandraasriID GenerAsri PT Chandra Asri Pacific Tbk www.chandra-asri.com
Laporan Tahunan 2025 Annual Report
532 From Transformational Growth to Enduring Strength
Names mentioned 231 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Financial Services Authority
p.2 ×2
unresolved
org
Shell Singapore Pte. Ltd
p.3 ×6
unresolved
org
Singapore Pte. Ltd.
p.3 ×2
unresolved
org
Chandra Asri Petrochemical Tbk
p.5 ×23
unresolved
org
PT Krakatau Sarana Infrastruktur Asri Group
p.5
unresolved
org
PT Krakatau Daya Listrik
p.5
unresolved
org
PT Krakatau Tirta Industri
p.5 ×2
unresolved
org
PT Chandra Asri Group's
p.5
unresolved
org
Asri Petrochemical Tbk
p.5 ×3
unresolved
org
PT Krakatau Sarana
p.5
unresolved
org
PT Krakatau Daya
p.5
unresolved
person
Operational Overview Per
· Komisaris
p.6
unresolved
org
PT Chandra Asri Alkali
p.10 ×21
unresolved
org
Daya Investasi Tbk
p.10 ×2
unresolved
org
PT Krakatau Chandra Energi
p.11 ×3
unresolved
org
PT Krakatau Chandra Energi From Transformational Growth
p.11
unresolved
org
PT Krakatau Posco Energy From Transformational Growth
p.15
unresolved
org
Aster Polymer Solutions Pte. Ltd.
p.17 ×4
unresolved
org
Kementerian Kategori Hijau
p.22
unresolved
org
Ministry of Industry
p.24 ×2
unresolved
org
Direktorat Jenderal EBTKE
p.25
unresolved
org
Kementerian ESDM RI PP
p.25
unresolved
org
Ministry of Energy
p.25 ×2
unresolved
org
LRQA Limited
p.26 ×2
unresolved
org
LRQA Group Limited
p.26
unresolved
org
PTPTChandra ChandraAsri AsriPacific PacificTbk Tbk
p.26
unresolved
org
Directorate General of Sea
p.26
unresolved
org
Penyelenggara
p.26
unresolved
org
Penyelenggara Produk
p.26
unresolved
org
PT Intertek Utama Services Graha Iskandarsyah
p.27
unresolved
org
Head Mustasyar Perkasa
p.27
unresolved
org
Mustasyar Perkasa
p.27
unresolved
org
Kementerian Kesehatan Kerja
p.28
unresolved
org
Kementerian Ketenagakerjaan RI Site dan Pulo Ampel Site
p.28
unresolved
org
Ministry of Manpower Ministry of Manpower
p.28
unresolved
person
Andrew Launn
· Director
p.29 ×2
unresolved
org
BSI Assurance UK Limited
p.29 ×3
unresolved
org
Yayasan Bakti
p.30
unresolved
org
Yayasan Happy Hearts Indonesia
p.30
unresolved
org
Kementerian Pekerjaan
p.30
unresolved
org
PT Bank Danamon Perusahaan
p.31
unresolved
org
Indonesia Tbk
p.31 ×4
unresolved
org
Pemerintah Provinsi DKI
p.32
unresolved
org
Pemerintah Kota Cilegon
p.33
unresolved
org
Generating Public Company Limited
p.33
unresolved
org
Pte. Ltd.
p.33 ×8
unresolved
org
Chandra Asri Group. Total Chandra Asri Capital Pte. Ltd.
p.33
unresolved
org
Asian Holdings Pte. Ltd
p.33
unresolved
org
PT Chandra Daya Investasi Cilegon
p.33
unresolved
org
CAPGC Pte. Ltd.
p.33 ×12
unresolved
org
Glencore Asian Holdings Pte. Ltd
p.33 ×5
unresolved
org
PT Chandra Shipping
p.34 ×2
unresolved
org
PT Redeco
p.34
unresolved
org
PT Chandra Pelabuhan Nusantara
p.34 ×15
unresolved
org
PT Chandra Shipping Filling Station
p.34
unresolved
org
PT Chandra Shipping International
p.34 ×3
unresolved
org
PT Redeco Petrolin Utama
p.34 ×3
unresolved
org
PT Chandra Currently
p.34
unresolved
org
Banking Corporation Limited
p.35 ×2
unresolved
org
Ministry of Public
p.35
unresolved
org
Menteri Dalam Negeri Kunjungi
p.36
unresolved
org
Minister of Home Affairs Visits
p.36
unresolved
org
Menteri
p.36
unresolved
org
Menteri Dalam Negeri Bima Arya.
p.36
unresolved
org
Indonesia Stock Exchange
p.36 ×4
unresolved
org
Minister of Home
p.36
unresolved
org
Minister of Home Affairs Bima Arya.
p.36
unresolved
org
PT Chandra Asri Konsultasi
p.37 ×2
unresolved
org
Ministry of Investment and Downstream Chandra Asri Group
p.37
unresolved
org
PT Chandra Asri Sentral Solusi
p.37 ×9
unresolved
org
Menteri Koordinator Bidang Infra-
p.38
unresolved
org
Menteri Investasi
p.38
unresolved
org
PT Chandra Asri
p.38 ×27
unresolved
org
PT Chandra Daya
p.45
unresolved
org
Chandra Asri Capital Pte. Ltd.
p.45 ×9
unresolved
org
Chevron Chemicals Pte. Ltd.
p.46
unresolved
org
Phillips Singapore Chemicals Pte. Ltd.
p.46 ×2
unresolved
org
Chandra Asri Public Company Limited
p.47
unresolved
person
Group's
· Komisaris
p.49
unresolved
org
Pusat Statistik
p.54
unresolved
org
Chevron Phillips Singapore Chemicals Pte. Ltd.
p.56 ×3
unresolved
org
Aster. Ltd.
p.56
unresolved
org
Electricity Generating Public Company Limited
p.57
unresolved
org
EGCO Limited
p.57
unresolved
org
PT Chandra Asri Pacific Tbk's
p.59 ×2
unresolved
org
Thai Company Limited
p.60
unresolved
org
Kementerian Perindustrian
p.66
unresolved
org
Direktorat Jenderal Energi
p.66
unresolved
org
Directorate General of New
p.66
unresolved
org
PT Chandra Asri Paci
p.70 ×12
unresolved
org
Minister of Justice
p.70
unresolved
org
Tri Polyta Tri Polyta Indonesia Tbk
p.71 ×2
unresolved
person
Served
· President Commissioner
p.92 ×4
unresolved
org
Independent Chandra Asri Pacific Tbk
p.92
unresolved
org
PT Dwi Sura Prima
p.92 ×4
unresolved
org
Menteri Koordinator Bidang Politik
p.92
unresolved
org
PT Lestari Asri Jaya
p.92 ×2
unresolved
org
Barito Renewables Tbk
p.94 ×4
unresolved
org
Strides YTL Pte. Ltd.
p.94 ×2
unresolved
org
AIA Singapore Pte. Ltd.
p.95 ×2
unresolved
org
Bank Malaysia Berhad
p.95 ×2
unresolved
org
Temasek International Advisors Pte. Ltd.
p.95
unresolved
org
Temasek Holdings Pte. Ltd.
p.95 ×2
unresolved
org
PT Bank Internasional Indonesia
p.95
unresolved
org
Bank International Tbk
p.95 ×2
unresolved
org
Tri Polyta Indonesia Tbk
p.96 ×5
unresolved
org
Star Energy Geothermal Darajat I Ltd.
p.96 ×4
unresolved
org
Star Energy Geothermal Salak Pratama Ltd.
p.96 ×4
unresolved
org
PT Star Energy Geothermal Suoh Sekincau
p.96 ×4
unresolved
org
PT Darajat Geothermal Indonesia
p.96 ×4
unresolved
org
Star Energy Group Holdings Pte. Ltd.
p.96 ×6
unresolved
org
PT Tri Polyta
p.102
unresolved
org
PT Chandra Daya Warehouse
p.102 ×4
unresolved
org
PT Chandra Trading Nusantara
p.102 ×10
unresolved
org
PT Chandra Capital Indonesia
p.102 ×10
unresolved
org
PT Chandra Warehouse Cilegon
p.102 ×3
unresolved
org
Chandra Asri Trading Company Pte. Ltd.
p.102 ×6
unresolved
org
Aster Asia Alpha Pte. Ltd.
p.102 ×4
unresolved
org
Aster Power Pte. Ltd.
p.102 ×4
unresolved
org
Terminals Pte. Ltd.
p.102 ×4
unresolved
org
Aster Engineering Services Pte.Ltd.
p.102 ×4
unresolved
org
PT Armada Maritim Persada
p.104 ×2
unresolved
org
PT Prima Mineral Investindo
p.104 ×2
unresolved
org
PT Green Natural Investama
p.104 ×2
unresolved
org
PT Chandra Cilegon Port
p.104 ×14
unresolved
org
PT Chandra Samudera Port
p.104 ×12
unresolved
org
PT Tamtama Perkasa
p.104 ×2
unresolved
org
PT Mareta Persada
p.104 ×2
unresolved
org
PT Pika Utama Resources
p.104 ×2
unresolved
org
PT Bara International
p.104 ×2
unresolved
org
PT Daya Bumindo Karunia
p.104 ×2
unresolved
org
PT Equator Sumber Energi
p.104 ×2
unresolved
org
PT Intam
p.104 ×2
unresolved
org
PT Chandra Asri Perkasa
p.104 ×20
unresolved
org
PT SCG Chandra Forwarding
p.106 ×2
unresolved
org
Chandra Asri Oil Gas Pte. Ltd.
p.106 ×4
unresolved
org
PT Marina Indah Maritim
p.106 ×4
unresolved
org
PT SCG Barito Logistics
p.106 ×4
unresolved
org
PT Synthetic Rubber Indonesia
p.108 ×4
unresolved
org
Aster Mobility Solutions Pte. Ltd.
p.110 ×2
unresolved
org
Chandra Asri Mobility Solutions Pte. Ltd.
p.110 ×2
unresolved
org
Chandra Maritime International Pte. Ltd.
p.110 ×4
unresolved
org
Chandra Industrial Infra Pte. Ltd.
p.110 ×6
unresolved
org
Chandra Asri Bio Investment Pte. Ltd.
p.110 ×6
unresolved
org
PT Nusantara Polymer Solutions
p.111 ×4
unresolved
org
PT Perdana Tangguh Abadi
p.111 ×2
unresolved
org
PT Boga Topas Indonesia
p.111 ×2
unresolved
org
PT Mayapada Properti Indonesia
p.111 ×2
unresolved
org
PT Topas Properti Indonesia
p.111 ×2
unresolved
org
PT Mutiara Sakti Gemilang
p.111 ×2
unresolved
org
Sejahteraraya Anugerahjaya Tbk
p.111 ×8
unresolved
org
PT Nirmala Kencana Mas
p.111 ×4
unresolved
org
PT Topas Multi Finance
p.111 ×2
unresolved
org
PT Arthamulia Indah
p.111 ×2
unresolved
org
PT Inti Dufree Promosindo
p.111 ×2
unresolved
org
PT Krakatau Posco Energy
p.115 ×2
unresolved
org
PT Chandra Investa Prima
p.115 ×2
unresolved
org
PT Chandra Warehouse
p.115
unresolved
org
Marine Global Shipping Pte. Ltd.
p.115 ×2
unresolved
org
PT Chandra Tirta Karian
p.115 ×4
unresolved
org
PT Chandra Shipping Internasional
p.115
unresolved
org
PT Buana Laminar Pipe
p.115 ×4
unresolved
org
TOP SPP Co. Ltd.
p.116 ×3
unresolved
org
Thai Oil Public Company Limited
p.116 ×4
unresolved
org
PT Wastewater Solution Indonesia
p.118 ×5
unresolved
org
PT Wastewater Solution
p.118
unresolved
org
PT Chandra Environmental Solution
p.118
unresolved
org
PT Chandra Environmental
p.118
unresolved
org
Wasteforchange Global Pte. Ltd.
p.118 ×2
unresolved
org
Pacific Tbk
p.119
unresolved
org
Chandra Petrochemical Tbk
p.119 ×2
unresolved
org
PT Chandra Chandra Asri Paci
p.119
unresolved
org
Petrochemical Tbk
p.119 ×3
unresolved
org
PT Chandra Paci
p.119
unresolved
org
PT Paci
p.119
unresolved
org
Thai Oil Oil Public Company Limited
p.120
unresolved
org
Thai Oil Ethanol Company Limited
p.120
unresolved
person
Asisten
· Direktur
p.122 ×2
unresolved
person
Sarigaphuti
· Commissioner
p.123
unresolved
person
Thamprajamchit.
· Commissioner
p.123
unresolved
—
one change in
p.123
unresolved
person
Chantanida
· Commissioner
p.123
unresolved
person
Vice
· President Director
p.124 ×4
unresolved
person
Polymer Sales
· Director
p.124 ×4
unresolved
—
Manusia & Urusan
p.124
unresolved
—
Korporat
p.124
unresolved
—
& Corporate Affairs
p.124
unresolved
person
Phuping Taweesarp
· Director
p.124
unresolved
—
yaitu Suwit
p.124
unresolved
—
Wiwattanawanich.
p.124
unresolved
person
TEC
· Director
p.124
unresolved
person
Petch Niyomsen
· Director
p.124
unresolved
person
Affairs
· Director
p.124
unresolved
person
Sakchai
· Komisaris
p.132
unresolved
—
Bandhit Thamprajamchit
· -
p.132
unresolved
—
Santi Wasanasiri
· -
p.132
unresolved
org
Public Company Pangestu Limited
p.134
unresolved
org
PT Barito
p.134
unresolved
org
Others Pacific Tbk
p.134
unresolved
org
Pangestu Limited
p.134
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