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20240207_CUAN_Laporan Informasi dan Fakta Material_31576739_lamp3.pdf

Asset transaction Needs review CUAN

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 CHANGES AND/OR ADDITIONS TO THE INFORMATION OF THE DISCLOSURE OF INFORMATION TO THE
                                   SHAREHOLDERS OF
                     PT PETRINDO JAYA KREASI TBK (THE “COMPANY”)
      IN CONNECTION WITH THE SHARES ACQUISITION PLAN OF PT PETROSEA TBK (“PTRO”)
                           BY PT KREASI JASA PERSADA (“KJP”)



The Changes and/or Additions to the Information of the Disclosure of Information to the Shareholders is delivered by the Company
to fulfill the requirements under the Financial Services Authority Regulation No. 17/POJK.04/2020 on Material Transaction and
Changes in Business Activities.



The Changes and/or Additions to the information of this Disclosure of Information constitutes as changes and/or additions to the
Disclosure of Information, which was issued on 7 February 2024.




 The Company's Board of Commissioners and Board of Directors, either individually or jointly, are fully responsible for the
completeness and accuracy of the information or material facts contained in this Changes and/or Additions to the Disclosure of
Information. The Board of Commissioners and Board of Directors declares the completeness of the information disclosed in this
Changes and/or Additions to the Disclosure of Information and after conducting careful observation, confirms that the information
contained in this Changes and/or Additions to the Disclosure of Information is accurate and there are no material facts that are
not disclosed or omitted in this Changes and/or Additions to the Disclosure of Information that may cause the material information
in the Changes and/or Additions to the Disclosure of Information to be incorrect and/or misleading.
The information contained in the Changes and/or Additions to this Disclosure of Information is important to be read and
considered by the Shareholders of the Company. If you find it difficult to understand the information as stated in the Changes
and/or Additions to this Disclosure of Information, you should consult with securities trading brokers, investment managers, legal
counsels, public accountants, financial advisors or other professionals.




                                             PT PETRINDO JAYA KREASI TBK

                                        Business Activities
   Holding Company Activities, Management Consulting Services, and Coal Mining through Subsidiaries

                                             Domiciled in Jakarta, Indonesia

                                                       Main Office
                                         Wisma Barito Pacific Building, 3B Floor
                                         Let. Jend. S. Parman Street Kav. 62-63
                                                      Jakarta 11410
                                                  Telp. (021) 5308520
                                              Website www.petrindo.co.id
                                              Email corsec@petrindo.co.id


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This Changes and/or Additions to the Disclosure of Information to Shareholders is published in connection with the acquisition
of 342.925.700 shares or approximately 34% shares of PTRO by KJP that is owned by PT Caraka Reksa Optima, with material value
under OJK Regulation 17/2020 which requires the approval of the Company’s GMS.


     This Changes and/or Additions to the Disclosure of Information is published on 7 February 2024

                                           PT PETRINDO JAYA KREASI TBK




                                                         Michael
                                                     Direktur Utama




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                                             I. DEFINITION

“Securities Administration :    The securities administration bureau of the Company.
Bureau”

“IDX”                       :   The Indonesia Stock Exchange or PT Bursa Efek Indonesia.

“State Gazette”             :   The State Gazette of the Republic of Indonesia.

“CRO” or “Seller”           :   PT Caraka Reksa Optima, a limited liability company duly established
                                under the laws of the Republic of Indonesia and is domiciled in Jakarta.

“BOC”                       :   A corporate organ that is tasked to conduct general and/or special
                                supervision in accordance with the articles of association and give advice
                                to the BOD.

“BOD”                       :   A corporate organ that is entitled to be fully responsible for the
                                management of the company in its interest, in accordance with the
                                company’s purpose and objectives and represent the company, whether
                                in or outside of court in accordance with the provisions of its articles of
                                association.

“Shareholders Register”     :   The shareholders register of the Company.

“KJP” or “Buyer”            :   PT Kreasi Jasa Persada, a limited liability company duly established under
                                the laws of the Republic of Indonesia and domiciled in Jakarta.

“KJPP”                      :   Kusnanto & Partners, an Office of Public Appraisal Services (Kantor Jasa
                                Penilai Publik).

“Fairness Opinion Report”   :   Fairness Opinion Report No. 00009/2.0162-00/BS/05/0153/1/II/2024
                                dated 7 February 2024 on the Fairness Opinion of the Proposed
                                Transaction.

“Appraisal Report”          :   Appraisal Report No. 00008/2.0162-00/BS/05/0153/1/II/2024 dated 7
                                February 2024 on the Appraisal of 34.00% Shares of PT Petrosea Tbk, as
                                defined in Chapter VI.

“Public”                    :   The Company’s Shareholder which owns less than 5% of the Company.

“MOLHR”                     :   The Minister of Law and Human Rights of the Republic of Indonesia.

“Transaction Object”        :   The shares in amount of 342,925,700 that are being acquired by the
                                Company, which represents approximately 34% from all shares issued
                                and paid-up in full within PTRO, as further disclosed in Chapter III of this
                                Changes and/or Additions to the Disclosure of Information.




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“Appraisal Object”         :   342,925,700 shares which represents approximately 34% from the total
                               issued and paid-up capital of PTRO, as further disclosed in Chapter VI of
                               this Changes and/or Additions to the Disclosure of Information.

“OJK”                      :   The Financial Services Authority (Otoritas Jasa Keuangan), an
                               independent body as referred to in Law No. 21 of 2011 on the Financial
                               Services Authority as amended by the P2SK Law (“OJK Law”), that is
                               tasked and its authorities includes regulatory and supervision of financial
                               services in the sectors of banking, capital market, insurance, pension
                               fund, finance institutions and other institutions, as of 31 December 2012,
                               OJK is a body which replaces and assumes the rights and obligations to
                               conduct regulatory and supervisory functions of the Bapepam & LK in
                               accordance with the provisions under Article 55 of the OJK Law.

“Shareholders”             :   The parties which own benefits of the Company’s shares, whether
                               scripted or scripless through collective escrow that is kept and
                               maintained in the securities account at the Central Securities Depository
                               or PT Kustodian Sentral Efek Indonesia, that is listed in the Company’s
                               Shareholders Register maintained by PT Datindo Entrycom as the
                               Company’s Securities Administration Bureau.

“Fairness Opinion”         :   The Fairness Opinion of the Proposed Transaction delivered by the KJPP,
                               as expressed in the Fairness Opinion Report.

“Company”                  :   PT Petrindo Jaya Kreasi Tbk, a publicly listed limited liability company
                               domiciled in Jakarta.

“Changes and/or Addition :     This Changes and/or Additions to the Disclosure of Informations that
to the Disclosure of           contains information on the Proposed Transaction which is prepared to
Information”                   fulfil the requirements under OJK Regulation 17/2020.

“Public Company”           :   An issuer that has conducted its public offering of equity shares or a
                               public company.

“OJK Regulation 11/2017”   :   OJK Regulation No. 11/POJK.04/2017 on the Ownership Report or
                               Changes in Ownership Report of Shares in Public Companies.

“OJK Regulation 9/2018”    :   OJK Regulation No. 9/POJK.04/2018 on the Acquisition of a Public
                               Company.


“OJK Regulation 15/2020”   :   OJK Regulation No. 15/POJK.04/2020 on the Planning and
                               Implementation of a General Meeting of Shareholders of a Public
                               Company.

“OJK Regulation 17/2020”   :   OJK Regulation No. 17/POJK.04/2020 on Material Transaction and
                               Changes in Business Activities.



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“OJK Regulation 42/2020”      :   OJK Regulation No. 42/POJK.04/2020 on Affiliated Transaction and
                                  Conflict of Interest Transaction.

“CSPA”                        :   Conditional Sale and Purchase of Shares Agreement In Relation with the
                                  Purchase of 34% Shares of PT Petrosea Tbk dated 7 November 2023,
                                  between KJP and CRO.

“PTRO”                        :   PT Petrosea Tbk, a publicly listed limited liability company, that was duly
                                  established under the laws of the Republic of Indonesia and is domiciled
                                  in South Tangerang.

“Proposed Transaction”        :   The proposed sale and purchase of PTRO shares by KJP, as disclosed in
                                  Chapter II of this Changes and/or Additions to the Disclosure of
                                  Information.

“Rupiah” or “Rp” or “IDR”     :   References to the valid currency of the Republic of Indonesia.

“GMS”                         :   The General Meeting of Shareholders.

“EGMS”                        :   The Extraordinary General Meeting of Shareholders.

“Additional State Gazette”    :   The Additional State Gazette of the Republic of Indonesia.

“USD”                         :   United States Dollar or references to the valid currency of the United
                                  States of America.

“Company Law”                 :   Law No. 40 of 2007 on Limited Liability Company, as amended under Law
                                  No. 6 of 2023 on the Stipulation of Government Regulation in Lieu of Law
                                  No. 2 of 2022 as a Law.

“P2SK Law”                    :   Law No. 4 of 2023 on the Development and Strengthening of the
                                  Financial Sector.

                                               II. RECITALS

This Changes and/or Additions to the Disclosure of Information is made to provide an explanation to the
public in relation with the plan of which KJP intend to conduct a Proposed Transaction, which is the
acquisition of 342,925,700 shares that represents approximately 34% ownership of shares in PTRO that is
listed under CRO’s name, as stipulated in the CSPA.

KJP is a limited liability company controlled by the Company, in which the Company owns 99.98% of the
issued and paid-up capital of KJP.

The Proposed Transaction that would be conducted by KJP fulfills the threshold of material transaction
value as referred to in Article 3 paragraph (1) and (2) of OJK Regulation 17/2020, that is calculated based
on the Company’s consolidated financial statement dated 30 September 2023 which has undergone a
limited review and PTRO’s audited financial statement for the period ending on 30 September 2023,
where:


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(a)     the Proposed Transaction value reaches 52% of the Company’s equity;

(b)     the total assets of PTRO, when divided with the total assets of the Company, reaches 496%;

(c)     the net profits of PTRO, when divided with the Company’s net profits, reaches 102%; and

(d)     the income of PTRO, when divided with the Company’s income, reaches 395%.

Nonetheless, the Proposed Transaction is not an affiliated transaction and/or a conflict of interest
transaction as referred to under OJK Regulation 42/2020, due the fact that the parties involved in such
Proposed Transaction, KJP and CRO, does not have an affiliate relationship and does not entail any
conflict between the economic interests of the Company and the individual economic interest of the
members of the BOD, members of the BOC, its main shareholder or controller when concerning the
Proposed Transaction, which may be detrimental to the Company as referred to under OJK Regulation
42/2020. Aside from the above, the Proposed Transaction does not raise any potential implications on
the Company’s business activities.

In accordance with Article 30 letter a of OJK Regulation 17/2020, in which a material transaction
conducted by a controlled company (in this case, KJP) that is not a public company or its financial
statement is consolidated with a public company (in this case, the Company), the Company as a publicly
listed company shall fulfill the procedures of a material transaction as stipulated under OJK Regulation
17/2020. Pursuant to Article 6 paragraph (1) of OJK Regulation 17/2020, the Company shall: (i) engage an
appraiser to determine the fairness value of the Transaction Object; (ii) announce a disclosure of
information to the Public and, along with other supporting documents, to the OJK simultaneously with
the GMS announcement, in which such GMS shall be held to obtain approval to conduct the Proposed
Transaction; and (iii) obtain a prior approval from the approval as the value of the Proposed Transaction
exceeds the threshold stipulated under Article 3 paragraph (1) and (2) jo. Article 6 paragraph (1) letter d.1
of OJK Regulation 17/2020.

Therefore, the GMS approval in relation with the Proposed Transaction, in which is a material transaction
shall be requested through the Company’s EGMS, which is planned to be held on 12 February 2023 at
Wisma Barito Pacific, Lantai M, Jl. Let. Jend. S. Parman Kav. 62-63, Jakarta 11410. Further details on the
Company’s EGMS shall be further elaborated in Chapter VIII of this Changes and/or Additions to the
Disclosure of Information.

The Company has obtained (i) a fair value of the transaction object based on Appraisal Report; and (ii)
fairness of the Proposed Transaction from the KJPP under Fairness Opinion Report.

In connection with the above and to fulfill the provisions of OJK Regulation 17/2020, the BOD of the
Company hereby announces this Changes and/or Additions to the Disclosure of Information to provide
information to the Company’s Shareholders of the Proposed Transaction that shall be conducted by the
Company, through KJP, in which such Proposed Transaction shall be effective once all the conditions
precedent as set forth in the CSPA has been fulfilled.

Aside from what has been disclosed in this Changes and/or Additions to the Disclosure of Information,
there are no other regulations that must be satisfied other than OJK Regulation 17/2020 and has not
obtained any approval from the government, agency, or any other institution required to be obtained by


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KJP, CRO, PTRO and the Company in relation with the execution of the Proposed Transaction, save for the
approvals that shall be obtained from PTRO's creditors, namely (a) PT Bank Mandiri (Persero) Tbk, (b) PT
KDB Tifa Finance, (c) PT ORIX Indonesia Finance, (d) PT Mitsubishi HC Capital and Finance Indonesia and
(e) PT Bank HSBC Indonesia. Nonetheless, PTRO has obtained approvals from its creditors as described in
Chapter III Section D of the Changes and/or Additions to the Disclosure of Information.

Furthermore, based on the CSPA, after the Proposed Transaction has been conducted, CRO as the seller
shall be obligated to deliver a report on the changes of its ownership in PTRO to the OJK in accordance
with the provisions under OJK Regulation 11/2017.

                                   III. DESCRIPTION OF THE TRANSACTION


A.     OBJECT AND VALUE OF THE TRANSACTION

       Acquisition of 342,925,700 shares representing approximately 34% of all issued and paid-up
       capital in PTRO ("Transaction Object"). Brief description of PTRO which becomes the target
       company can be referred to Chapter IV of this Changes and/or Addition to the Disclosure of
       Information.

       The total value of the Proposed Transaction is IDR940,000,000,000 as further explained in Section
       B below. The source of fund utilized to carry out the acquisition of PTRO by KJP is sourced from a
       loan obtained by the Company from PT Bank Negara Indonesia (Persero) Tbk. The funds will then
       be distributed by the Company to KJP as a form of capital increase.

B.     BRIEF DESCRIPTION OF THE PROPOSED TRANSACTION

       In relation to the Proposed Transaction, KJP and CRO have executed CSPA on 7 November 2023.
       The following is a brief description of the main provisions as stipulated in CSPA:

         Title of the Agreement     :   CSPA

         Parties                    :   1.     KJP as buyer; and

                                        2.     CRO as seller.

         Object of    Sale   and    :   342.925.700 shares owned by CRO which representing approximately
         Purchase                       34% of all issued and paid-up capital in PTRO.

         Purchase Price             :   IDR940,000,000,000

         Payment Method             :   Payment will be made by KJP to CRO by transferring funds to CRO's bank
                                        account, as the following:

                                        Bank           : PT Bank Mandiri (Persero) Tbk
                                        Account number : 122-000-123-787-7

         Conditions Precedent       :   Buyer’s Conditions:




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                                •   Buyer has fully conducted due diligence on PTRO in accordance with
                                    the provisions of the CSPA.

                                •   Buyer has fulfilled the material transaction procedure as required by
                                    Article 6 OJK Regulation 17/2020, including obtaining GMS approval
                                    from the Company.

                                Seller’s Conditions:

                                •   Seller has obtained the required approvals under laws and
                                    regulations, including the approval of the Seller's shareholders.

                                •   Resignation letter signed by Haji Robert Nitiyudo Wachjo as the
                                    President Commissioner of PTRO and its subsidiaries that are
                                    affiliated with Haji Robert Nitiyudo Wachjo.

                                •   Approval from (a) PTRO's GMS in connection with changes in the
                                    composition of the BOD and BOC nomiated by KJP; and (b) its
                                    creditors in connection with contracts to which PTRO is a party.

                                •   CRO's warranties under the CSPA is correct, appropriate, accurate
                                    and not misleading.

                                •   There are no (a) adverse events that have occurred that may
                                    reasonably be expected to result in material adverse changes; and
                                    (b) material breach of any pre-closing covenants and any provisions
                                    of the CSPA.

                                All of the above conditions precedent have been fulfilled, save for the
                                Company's EGMS that is set to be held on 12 February 2024 to obtain
                                approval from shareholders. Meanwhile, the deadline for the parties to
                                fulfill the conditions precedent is until 31 March 2024.

 Covenants                  :   The Seller shall assist the Buyer to ensure the Buyer become the
                                controller of PTRO.

 Deadline of Conditions     :   31 March 2024
 Fulfillment

 Governing Law              :   Law of the Republic of Indonesia.


 Dispute Resolution         :   Arbitration through the Indonesian National Arbitration Board.


Other than the approvals referred to in the conditions precedent above, no other approvals are required
to consummate the Proposed Transaction.

In connection with the Proposed Transaction, there are no commitments or agreements with certain
conditions that may harm its public shareholders. To this date, the Company has not received information
on any objections in connection with the Company's Proposed Transaction from any particular party.




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A total of 244,730.00 shares owned by CRO representing 24.2647 of the issued and paid-up capital of PTRO
owned by CRO ("Pledged Shares"), which are part of the shares to be purchased by KJP on the date of this
Changes and/or Additions to the Disclosure of Information are being pledged by CRO to KJP pursuant to the
Shares Pledge Agreement between CRO and KJP dated 7 November 2023. The purpose of the shares pledge
is to secure the obligations and responsibilities of CRO to KJP in connection with the advance payment by
KJP to CRO for PTRO shares to be purchased by KJP from CRO as stipulated under the CSPA.

In accordance with the provisions of the CSPA, the Pledged Shares will be released from the pledge prior to
the completion of the Proposed Transaction. Meanwhile, as of the date of this Changes and/or Additions
to the Disclosure of Information, PTRO shares to be purchased by KJP from CRO are not in any proceedings
and/or are an object of dispute with any other party.

The following is the shareholding structure of PTRO up to the ownership of individual shareholders, before
and after the Proposed Transaction is executed:

Ownership Structure of PTRO Before Proposed Transaction




        *) The controller of PTRO before the Proposed Transaction is Haji Romo Nitiyudi Wachjo.




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Ownership Structure of PTRO After Proposed Transaction




        *) The controller of PTRO after the Proposed Transaction is Prajogo Pangestu.

The control exercised by KJP in PTRO is carried out by acquiring 34% shares (in which it will be
effective after all conditions precedent pursuant to the CSPA have been fulfilled, which conditions
including the approval of the GMS) supported by a Statement Letter dated 7 November 2023 on
the Change of Control from CRO addressed to KJP (“CRO Statement Letter”). Based on such CRO
Statement Letter, CRO stated that as of the Completion Date, CRO relinquished its control over
PTRO and its capacity as the Controller of PTRO and subsequently declared and appointed KJP as
the new Controller of the Company, and CRO agreed to deconsolidate the financial statements of
PTRO and stated that the financial statements of PTRO can be consolidated to the Company’s
financial statements that is the controller of KJP. In addition, in the CSPA, CRO has agreed to
ensure that the Buyer becomes the Controller of the Company and the Seller must take every
necessary action required by the Government Authority to conclude that the Buyer is the
Controller of the Company. Since based on the CRO Statement Letter and CSPA, CRO has granted
the right to manage the financial policies (related to the consolidation of financial statements)
and the operations of PTRO, therefore it can be concluded that KJP is the new controller of PTRO.

In addition to the 34% shareholding (which will only be effective after all conditions precedent
based on the CSPA has been fulfilled, which conditions including the approval of the GMS) as
described above, the control of KJP in PTRO is also shown through KJP’s ability to designate (a) 2
representatives, each as the President Director and Director in PTRO namely Mr. Michael and
Mrs./Ms. Kartika Hendrawan, and (b) 1 representative as the commissioner in PTRO namely Mr.
Erwin Ciputra. The representatives designate by KJP in PTRO are the parties who have influence
towards the KJP’s policies and even in the Company, which is the controlling parent entity of KJP,
where Mr. Michael is the President Director in KJP and the Company, Mrs./Ms. Kartika Hendrawan
will be appointed as the Finance Director of the Company and is currently responsible for handling
the Company’s financial affairs, and Mr. Erwin Ciputra who is the President Commissioner in KJP
and the Company. Therefore, the Company’s control over PTRO other than through the share
ownership in an amount of 34% is also through those parties, particularly Mr. Michael and
Mrs./Ms. Kartika Hendrawan that have the authority to manage various policies in PTRO in their
capacity as the President Director and the Director of PTRO.



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        In addition, from the accounting perspective, under the PSAK 65-PP38 an Investor can have an
        authority although such investor has less than the majority voting rights in the investee, for
        example through the contractual arrangements between the investor and other voting rights
        holders. It is further explained in PP39 that the contractual arrangements between the investor
        and other voting rights holder may grant the rights to the investor to exercise sufficient voting
        rights to give the authority to the investor.

        Neither CRO nor KJP intend to jointly control as an organized group. Therefore, CRO entered into
        and signed the CRO Statement Letter to expressly indicate that CRO handed over the control of
        PTRO to KJP, which in other words, CRO is no longer controlling PTRO after the Proposed
        Transaction is effective.

        After the Proposed Transaction, KJP will be the sole controller in PTRO, therefore KJP and CRO are
        not an Organized Group as referred to in the OJK Regulation 9/2018.

C.      INFORMATION ABOUT THE PARTIES TO THE TRANSACTION

C.1.    KJP as Buyer

C.1.1   Brief History of KJP

        KJP, domiciled in West Jakarta, is a limited liability company established and regulated under the
        laws of Republic of Indonesia. KJP was established based on Deed of Establishment No. 3 dated 3
        August 2023, made before Suharyo Adi Nugroho, S.H., M.Kn., M.H., Notary in Karawang Regency,
        which has been approved by the MOLHR based on Decree No. AHU-0056910.AH.01.01.TAHUN
        2023 dated 4 August 2023 and has been registered in the company register at the MOLHR No.
        AHU-0149318.AH.01.11.TAHUN 2023 dated 4 August 2023 (“Deed of Establishment of KJP”).

        As of the date of this Changes and/or Additions to the Disclosure of Information, the latest KJP’s
        articles of association is as contained in the Establishment Deed of KJP.

        KJP has its office at Wisma Barito Pacific Building, 3B Floor, Let. Jend. S. Parman Street Kav. 62-63,
        Palmerah, Jakarta 11410, Indonesia.

C.1.2   Business Activities of KJP

        Based on Article 3 of the Deed of Establishment of KJP, KJP's scope of activitiy is to engage in Other
        Mining and Quarrying Support Activities. However, as of the date of this Changes and/or Additions
        to the Disclosure of Information, KJP has not conducted any business activities.

C.1.3   Capital Structure and Shareholders Composition of KJP

        Based on the Deed of Establishment of KJP No. 3 of 3 August 2023, made before Suharyo Adi
        Nugroho, S.H., M.Kn., M.H., Notary in Karawang Regency, the capital structure and shareholders
        composition of KJP are as follows:
                                                            Nominal Value IDR1.000.000 per share
                                                                                                       %
                          DESCRIPTION                       NUMBER OF          NOMINAL AMOUNT
                                                              SHARES                  (IDR)



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         AUTHORIZED CAPITAL                                          15,000         15,000,000,000      -
         ISSUED AND PAID UP CAPITAL
         1. Company                                                   4,999          4,999,000,000      99.98
         2. PT Tamtama Perkasa                                            1              1,000.000        0.02
         Total of Issued and Paid Up Capital                          5,000          5,000,000,000    100.000
         SHARES IN PORTOFOLIO                                        10,000         10,000,000,000      -


C.1.4   BOD and BOC of KJP

        Based on the Deed of Establishment of KJP No. 3 of 3 August 2023, made before Suharyo Adi
        Nugroho, S.H., M.Kn., M.H., Notary in Karawang Regency, the composition of KJP’s BOD and BOC
        on the date of this Changes and/or Additions to the Disclosure of Information issuance are as
        follows:

        BOD
        President Director                     :   Michael
        Director                               :   Diana Arsiyanti

        BOC
        Commissioner                           :   Erwin Ciputra

C.2.    CRO as Seller

C.2.1   Brief History of CRO

        CRO, domiciled in North Jakarta, is a limited liability company established and regulated under
        the laws of Republic of Indonesia. CRO was established based on Deed of Establishment No. 16
        dated 29 September 2021, made before Riflein Narwis, S.H., M.Kn., Notary in Karawang, which
        has been approved by MOLHR based on Decree No. AHU-0061334.AH.01.01.TAHUN 2021 dated
        30 September 2021 has been registered in the company register at the MOLHR No. AHU-
        0168990.AH.01.11.TAHUN 2021 dated 30 September 2021 (“Establishment Deed of CRO”).

        As of the date of this Changes and/or Additions to the Disclosure of Information, the
        Establishment Deed of CRO which contains articles of association has been amended several times
        as last amended by Deed 84 No. 25 Oktober 2023, made before Ungke Mulawanti, S.H., M.Kn.,
        Notary in Bekasi Regency, which has been notified to and accepted by the MOLHR based on
        Notification Receipt on the Change of Articles of Association No. AHU-AH.01.09-0182112 dated 7
        November 2023, also has been registered in the company register of MOLHR No. AHU-
        0222917.AH.01.11.TAHUN 2023 dated 7 November 2023 (“AOA of CRO”).

        CRO has its office at Office Park Thamrin Residence, Blok A01-05, Jl. Thamrin Boulevard, Kelurahan
        Kebon Melati, Kecamatan Tanah Abang, Central Jakarta, DKI Jakarta.

C.2.2   Business Activities of CRO

        Based on Article 3 AOA of CRO, CRO's scope of activities are to engage in Financial and Insurance
        Activities and Professional, Scientific and Technical Activities. However, the business activities that
        have truly been carried out by CRO is the Holding Company Activities (KBLI Code 64200).


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C.2.3   Capital Structure and Shareholders Composition of CRO

        Based on Statement of Shareholders Resolutions Deed No. 84 dated 25 October 2023, made
        before Ungke Mulawanti, S.H., M.Kn., Notary in Bekasi Regency, which has been notified to
        MOLHR as proven by Notification Receipt on the Change of Company Data No. AHU-AH.01.09-
        0182112 dated 7 November 2023, the capital structure and shareholders composition of CRO are
        as follows:

                                                         Nominal Value IDR1,000,000 per share
                         DESCRIPTION                                          NOMINAL AMOUNT         %
                                                      NUMBER OF SHARES
                                                                                     (IDR)
         AUTHORIZED CAPITAL                                        10,100           10,100,000,000        -
         ISSUED AND PAID UP CAPITAL
         1.    PT Sentosa Bersama Mitra                              8,456           8,456,000,000    83.72
         2.    PT Dua Usaha Karya negeri                             1,369           1,369,000,000    13.56
         3.    PT Khasanah Kinarya Bersama                             275             275,000,000     2.72

         Total of Issued and Paid Up Capital                        10,100          10,100,000,000   100.00
         SHARES IN PORTOFOLIO                                            -                       -        -

C.2.4   BOD and BOC of CRO

        Based on Deed No. 52 dated 12 October 2023, made before Ungke Mulawanti, S.H., M.Kn., Notary
        in Bekasi Regency, and has been notified to MOLHR as proven by Notification Receipt on the
        Change of Company Data No. AHU-AH.01.09-0173020 dated 12 October 2023, the composition of
        CRO’s BOD and BOC on the date of this Changes and/or Additions to the Disclosure of Information
        issuance are as follows:

        BOD
        Director                               :   Ogi Rulino

        BOC
        Commissioner                           :   M. Oka Lesmana Firdauzi

D.      OTHER ADDITIONAL INFORMATION

        The Proposed Transaction will also fulfill the provisions regarding mandatory tender offer as
        stipulated in POJK 9/2018 ("MTO"). In connection with further announcements related to the
        plan, implementation period, implementation price, and other related information, including the
        procedures for implementation, the Company will announce and carry out in accordance with the
        procedures stipulated in POJK 9/2018.

        After the Proposed Transaction, CRO will no longer be the controller of PTRO, whereas KJP will be
        the sole controller of PTRO, hence, KJP and CRO are not an Organized Group as referred to in OJK
        Regulation 9/2018.

        Furthermore, in connection with the Proposed Transaction, PTRO has obtained approval from (a)
        PT Bank Mandiri (Persero) Tbk based on Letter No. CBG.CTS/11739/2023 dated 29 December 2023



                                                                                                         13
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     regarding the Response to Changes in Shareholders; (b) PT KDB Tifa Finance Tbk based on Letter
     No. FIN/XI/2023-0116 dated 15 November 2023; (c) PT ORIX Indonesia Finance based on Letter
     No. 009/ORIF/MKTI.009/ORIF/MKTI/01/2024 dated 25 January 2024 regarding the Approval of
     Shareholders and Controllers of PT Petrosea Tbk; (d) PT Mitsubishi HC Capital and Finance
     Indonesia based on Letter No. FIN/XI/2023-0115 dated 15 November 2023; and (e) PT Bank HSBC
     Indonesia based on Letter No. FIN/XI/2023-0012 dated 15 November 2023 regarding Notification
     of Proposed Transaction.

     Other than the approvals that have been obtained, as mentioned above, PTRO is not required to
     obtain any approval from any third party in connection with the Proposed Transaction.

     PTRO is not obligated to notify any third party prior to the completion of the Proposed
     Transaction. As for the Company, KJP and CRO, are also not obligated to obtain approval from
     and/or make any notification to any third party in relation to the Proposed Transaction.

                      IV. DESCRIPTION OF PTRO AS THE TARGET COMPANY

1.   Brief History of PTRO

     PTRO, domiciled in South Tangerang, is a limited liability company duly established and pursuant
     to the laws of the Republic of Indonesia. PTRO was established under the name PT Petrosea
     International Indonesia, based on the Deed No. 75 dated 21 February 1972, made before Djojo
     Muljadi, S.H., Notary in Jakarta, which has been ratified by the Minister of Justice of the Republic
     of Indonesia (currently the MOLHR) by virtue of its Decree No. Y.A.5/51/17 dated 30 November
     1972, registered to the Registry Office of the Central Jakarta District Court under No. 3236 dated
     7 December 1972 and published in the State Gazette No. 12 dated 9 February 1973, Supplement
     to the State Gazette No. 96 (“Establishment Deed of PTRO”).

     Up to the date of this Changes and/or Additions to the Disclosure of Information, the
     Establishment Deed of PTRO which consists of the articles of association of PTRO has been
     amended several times as lastly amended by the Deed No. 29 dated 26 October 2022, made
     before Syarifudin, S.H., Notary in Tangerang, which has been approved by the MOLHR by virtue
     of its Decree No. AHU-0078346.AH.01.02.Tahun 2022 dated 28 October 2022 and has been
     notified to and received by the MOLHR based on (i) the Notification Receipt on the Change of
     Articles of Association No. AHU-AH.01.03-0307673 dated 28 October 2022 and (ii) the Notification
     Receipt on the Change of Company Data No. AHU-AH.01.09-0070733 dated 28 October 2022, and
     has been registered in the company register at the MOLHR under No. AHU-
     0216938.AH.01.11.Tahun 2022 dated 28 October 2022.

     The Establishment Deed of PTRO including the amendments hereinafter referred to as the “AOA
     of PTRO”.

     PTRO has its head office at Indy Bintaro Office Park, Gedung B, Jl. Boulevard Bintaro Jaya Blok
     B7/A6 Sektor VII, CBD Bintaro Jaya, Pondok Jaya Sub-district, Pondok Aren District, South
     Tangerang.




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     On the date of this Changes and/or Additions to the Disclosure of Information, the ownership
     structure of PTRO up to the individual ownership is as follows:

      No                   Shareholders of PTRO                   Amount of Shares         Percentage
       1    PT Caraka Reksa Optima                                       694.964.098             68,90%
       2    PT Sentosa Bersama Mitra                                     190.149.759             18,85%
       3    Public Ownership under 5%                                    123.491.143             12,25%
      Amount of Issued and Paid-up Capital                              1.008.605.000              100,00%


      No.    Ultimate Beneficiary Owner of the Shares Ownership
      1.    Haji Romo Nitiyudo Wachjo
      2.    Hapsoro
      3.    Djauhar Maulidi
      4.    Medi Avianto
      5.    Teuku Syariful Alammuddin
      6.    Aria Meilyanti
      7.    Rafael Nitiyudo
      8.    Troy Trijono
      9.    Ruddy Santoso
      10.   Romi Novan Indrawan



2.   Business Activities of PTRO

     Pursuant to the Article 3 of the AOA of PTRO, the scope of activities of PTRO are engaging in the
     Construction, Mining and Excavating, Manufacturing Industry, Trading, Transportation and
     Warehousing, Information and Communication, Professional, Science and Technical Activities,
     Leasing and Lease Without Option Right Activities, Employment, and Education Business
     Activities. However, the business activities that have been carried out by PTRO are the
     Construction Services, Mining Services, Transportation Services and Warehousing/Logistics
     Activities, and Management Consulting Activities.

3.   Capital Structure and Shareholding Composition of PTRO

     Based on the Shareholders Register of PTRO dated 30 November 2023 issued by the Securities
     Administrative Bureau of PTRO which is PT Datindo Entrycom pursuant to the Reference Letter
     No. DE/I/24-0422 dated 29 January 2024, the capital structure and Shareholding composition of
     PTRO as of 26 January 2024 are as follows:

                                                        Nominal Value of IDR50 per share
                      DESCRIPTION                                            NOMINAL VALUE            %
                                                    NUMBER OF SHARES
                                                                                (in Rupiah)
      Authorized Capital                                  4,034,420,000          201,721,000,000      -
      Issued and Paid-up Capital
      CRO                                                     694,964,098         34,748,204,900    68.903
      PT Sentosa Bersama Mitra                                190,149,759          9,507,487,950    18.853
      Public Ownership under 5%                               123,491,143          6,174,557,150    12.244
      Amount of Issued and Paid-up Capital                  1,008,605,000         50,430,250,000    100.00
      Amount of Shares in the Portfolio*                    3,025,815,000        151,290,750,000       -



                                                                                                          15
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     *) including the treasury shares in an amount of 16,940,500 shares

4.   Composition of the BOD and BOC of PTRO

     Based on the Deed No. 3 dated 4 December 2023, made before Shanti Indah Lestari, S.H., M.KN.,
     Notary in Tangerang Regency and has been notified to MOLHR as proven by Notification Receipt
     on the Change of Company Data No. AHU-AH.01.09-0197858 dated 19 December 2023, the
     composition of the BOD and the BOC of PTRO on the date of the issuance of this Changes and/or
     Additions to the Disclosure of Information are as follows:

     BOD
     President Director                         :        Michael
     Director                                   :        Kartika Hendrawan
     Director                                   :        Ruddy Santoso
     Director                                   :        Meinar Kusumastuti
     Director                                   :        Iman Darus Hikhman

     BOC
     President Commissioner concurrently        :        Osman Sitorus
     Independent Commissioner
     Commissioner                               :        Prof. Ginandjar Kartasasmita
     Commissioner                               :        Djauhar Maulidi, S.E., M.B.A.
     Commissioner                               :        Jenderal Pol (Purn.) Drs. Sutanto
     Commissioner                               :        Erwin Ciputra
     Independent Commissioner                   :        Setia Untung Arimuladi S.H., M.Hum.

5.   Financial Information of PTRO




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6.   Information on the Mining Owned by PTRO

     The mining owned by PTRO is carried out through PT Cristian Eka Pratama and through PT Kemilau
     Mulia Sakti. In accordance with the Work and Cost Budget Plan 2024 (Rencana Kerja dan Anggaran
     Biaya 2024 or RKAB 2024), as enclosed in and submitted with this document), the approved
     amount of the coal production is as follows:

     a.   the amount of coal production in 2024 is a maximum of 1,198,936.86 ton.


                                                                                                17
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      b.   the amount of coal production in 2025 is a maximum of 1,193,851.08 ton.
      c.   the amount of coal production in 2026 is a maximum of 1,193,836.25 ton.




      The licenses owned are the Mining Business License for Production Operation (Izin Usaha
      Pertambangan Operasi Produksi or IUP-OP) that is valid until 22 July 2038 and other related
      licenses.

7.    Risk Factor

      The risk that may be faced by PTRO in carrying out its business activities are (i) the uncertain
      nature conditions; (ii) changes in policies or laws and regulations; (iii) the uncertain mineral
      market conditions; and (iv) in general, the uncertain global economic conditions.

    V. EXPLANATIONS, CONSIDERATIONS, AND REASONS OF THE EXECUTION OF THE PROPOSED
TRANSACTION AND THE IMPACT OF THE PROPOSED TRANSACTION ON THE FINANCIAL CONDITION OF
                                     THE COMPANY


1.    Explanations, Considerations, and Reasons of the Execution of the Proposed Transaction

      The Proposed Transaction that will be executed by KJP is a long-term strategy of KJP as part of the
      Company’s group aimed to increase the assets of KJP and the Company, expand the business
      network, and as a part of the long-term business expansion plan of the Company’s group to
      become an integrated mining and mining services company. In addition, the Proposed Transaction
      is expected to improve the operational performance to become more efficient and effective by
      integrating the operation and strengthen the business portfolio of KJP and the Company in the
      coal, gold, nickel, gas mining sector, and fully operated infrastructure.

      By the acquisition of PTRO, the Company and KJP will obtain benefits for the development of the
      Company’s business activities, among others (a) expanding network and business partnership in
      mining sectors; (b) obtain revenue/additional income (in the form of dividend) from PTRO; (c) help
      to achieve the Company’s target to become the integrated mining company; and (d) obtain access
      to gain knowledge from the experts in mining sectors owned by PTRO.

      The Proposed Transaction is expected to give an additional value and positive support to the
      Company’s performance entirely and to achieve the Company’s target in establishing the best
      synergy that may strengthen the Company’s position as one of the companies engaging in the
      integrated mining sector in Indonesia in which the aforementioned target is align with the
      proposed growth of the Company in the mining, mining services sectors, and other activities
      related to the mining activities.


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     The Company, through its subsidiaries, intends to integrate its mining business activities with
     PTRO through certain forms of cooperation, where the subsidiaries of the Company use the
     mining services provided by PTRO to build and/or operate mines, in which the mining business
     licenses are owned by the subsidiaries of the Company. Definitely, such cooperation will be
     studied by both parties independently by always adhering to the arm’s length principle and will
     always comply with the prevailing laws and regulations.

     The long term strategies that will be conducted by KJP and/or the Company, particularly in relation
     to the development of PTRO are as follows:

     •       Strengthen the current business lines of PTRO by increasing the value creation with
             existing clients and the new clients.

     •       Diversifying the project portfolio of PTRO into other mineral mining sectors and capturing
             other business opportunities in oil, gas, and infrastructure sectors, in line with the existing
             industry development.

     •       Improve the efficiency of PTRO in providing an additional value to all clients and
             stakeholders as a form of real contribution to the mining sector in Indonesia.

     •       Continue the whole transformation process in improving human resources competency
             and management through education, training, and innovation development.

     •       Continue to strengthen the culture of safety and health through the implementation of
             zero accident and operational excellence targets and conducting various ESG initiative
             programs.

     Through the cooperation that will be established between the Company and its subsidiaries, as
     the owner of mining business license, and PTRO, as the mining services provider, it is expected
     that the Company will develop into an integrated mining and mining services company.

2.   The Impact of the Proposed Transaction on the Company’s Financial Condition

     This proforma financial information is based on the historical consolidated financial statement of
     the Company and subsidiaries dated 30 September 2023 and for the nine months ended on such
     date that has been reviewed and the financial statement of PTRO dated 30 September 2023 and
     for nine months ended on such date that has been audited, and the adjustment to represent the
     effect of the transaction.

     Below is the impact of the Proposed Transaction on the Company’s financial condition, that has
     been expressed in the Independent Practitioner Assurance Report on the Compiled Consolidated
     Proforma Financial Information for the nine months period ended on 30 September 2023 which
     has been reported by the Public Accountant Martinus Arifin, No. AP. 1241 of the Public Accounting
     Firm Tanubrata Sutanto Fahmi Bambang & Rekan under the Report No. 001/2.P2304/MA.2/09.23
     dated 3 January 2024, with the following summary:




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       The affected financial ratio prior to and upon the Proposed Transaction is conducted are as
       follows:

                                                     Prior to the
                     Financial Ratio                                       Upon the Transaction
                                                     Transaction
                    Return of Equity                    9.22%                     10.24%
                   Net Profit Margin                    14.37%                    39.71%



VI. SUMMARY OF APPRAISAL REPORT REGARDING THE APPRAISAL OF THE TRANSACTION OBJECT AND
                                   FAIRNESS OPINION


In connection with the Proposed Transaction, the Company has appointed KJPP as the official Office of
Public Appraisal Services based on the Finance Minister’s Decree No. 2.19.0162 dated 15 July 2019 and
registered as a capital market supporting profession of OJK under Registered Letter of Capital Market
Supporting Profession of OJK No. STTD.PB-01/PJ-1/PM.223/2023 (business appraiser), has been assigned
by the Company’s management to determine the market value of 34.00% of PTRO’s shares and fairness
opinion of the Proposed Transaction in accordance with the assignment letter KR/231025-001 dated 25
October 2023 which has been approved by the Company’s management.

A.     Summary of Appraisal Report of the Transaction Object

       The following is a summary of the appraisal report from KJPP KR of the Transaction Object as
       outlined in the Appraisal Report No. 00008/2.0162-00/BS/05/0153/1/II/2024 dated 1 February
       2024 (“Appraisal Report”) with the summary as follows:



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A. 1   Transacted Parties

       The transacted parties are KJP and CRO.

A. 2   Appraisal Object

       The object of the appraisal is the market value of 34.00% of PTRO’s shares.

A. 3   Appraisal Objective

       The objective of the appraisal is to obtain an independent opinion on the fair market value
       of the Appraisal Object stated in Rupiah currency and/or its equivalent on 30 September
       2023.

       Based on the CSPA, KJP plans to acquire 342,925,700 PTRO shares from CRO, which
       represents 34.00% of PTRO's total paid-up and issued capital, with a transaction value of
       IDR 940.00 billion.

       Furthermore, based on information obtained from the Company's management, as of 31
       December 2023, CRO is a shareholder of PTRO with ownership of 68.90%.

       In connection with the Proposed Transaction, the Company will own 34.00% of the PTRO
       shares acquired from CRO and CRO will own 34.90% of PTRO shares.

       Based on the CSPA, there is a clause where the CRO is obliged to cooperate with the
       Company to ensure that the Company becomes the PTRO Controller and the CRO is
       obliged to do everything required by the Government Authority to conclude that the
       Company is the PTRO Controller.

       Based on the Statement Letter regarding Change of Control at PTRO dated 7 November
       2023, CRO hereby agrees:

       a.   From the Completion Date, to relinquish Control over PTRO and its capacity as PTRO's
            Controller, and further declare and appoint KJP as the new Controller of PTRO;

       b.   From the Completion Date, deconsolidate PTRO's financial reports from CRO's
            financial reports and further declare that PTRO's financial reports can be
            consolidated with the financial reports of the Company which is the controller of KJP;

       c.   Cooperate with KJP to ensure (i) the promises given in (a) and (b) of the Statement
            Letter are fulfilled and (ii) KJP becomes the PTRO Controller from the Completion
            Date as long as it is in accordance with applicable laws and regulations.

       Based on information obtained from the Company's management, in the Proposed
       Transaction, considering that the Company through KJP as the buyer and CRO as the seller
       of 34.00% of PTRO shares, the CRO does not become the controlling shareholder in the
       Company so that the Proposed Transaction is not a reverse take over transaction.



                                                                                               23
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A. 4   Important Events After the Appraisal (Subsequent Event)

       Based on the information obtained from the Company’s management, from the date of
       the Fairness Opinion, which is 30 September 2023, until the date of the issuance of the
       appraisal report of the 34.00% of PT Petrosea Tbk shares, there is no important event
       after the appraisal date (subsequent events) that may significantly affect the appraisal of
       the market value of the Appraisal Object, unless the following important events:

       •   On 7 November 2023, the Company has made an advance for share capital to KJP
           amounted to IDR 950.00 billion by using the funds obtained by the Company from
           BBNI as the source of funding in the payment of the Proposed Transaction.

       •   In order to fund the Proposed Transaction, based on the Deed of Credit Facility
           Agreement No. 219 dated 27 October 2023, the Company has obtained a funding
           facility from PT Bank Negara Indonesia Tbk amounted to IDR 965.00 billion, in which
           the Company uses the loan facility to make an advance for share capital to KJP
           amounted to IDR 950.00 billion.

       •   In order to implement the Proposed Transaction, the Company must appoint an
           independent appraiser, KR to conduct an appraisal of the Appraisal Object.

       •   Considering that the Appraisal Object is 34.00% of PTRO shares, the advance of share
           capital amounted to IDR 950 billion provided to KJP, will not affect the appraisal result
           on the date of the appraisal as referred to in the OJK Regulation 35/2020 article 49
           and article 7.

A. 5   Limiting Conditions and Major Assumptions

       This appraisal was prepared based on the market and economic conditions, general
       conditions of business and financial conditions as well as the government regulations
       which remain valid until the issuance date of the Appraisal Report.

       The Appraisal of Appraisal Object using discounted cash flow method is based on the
       projected financial statements of PTRO, PT POSB Infrastructure Indonesia (“PII”), PT
       Mahaka Industri Perdana (“MIP”), PT Kinarya Bangun Sesama (“KBS”), PT Karya Bhumi
       Lestari (“KBL”), PT Kuala Pelabuhan Indonesia (“KPI”), and PT Cristian Eka Pratama (“CEP”)
       prepared by the management of PTRO, PII, MIP, KBS, KBL, KPI, and CEP. In preparing the
       financial statement projections, various assumptions were developed based on the
       performance of PTRO, PII, MIP, KBS, KBL, KPI, and CEP in previous years and based on
       management’s future plans. KJPP had made adjustments to the projected financial
       statements in order to more fairly describe the operating conditions and performance of
       PTRO, PII, MIP, KBS, KBL, KPI, and CEP assessed at the time of this appraisal. Overall, there
       were not any significant adjustments made by KJPP to the performance targets of PTRO,
       PII, MIP, KBS, KBL, KPI, and CEP which were assessed and have reflected their ability to be
       achieved (fiduciary duty). KJPP was responsible for the implementation of the assessment
       and fairness of financial statement projections based on the historical performance of
       PTRO, PII, MIP, KBS, KBL, KPI, and CEP and PTRO management information on the



                                                                                                 24
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       projected financial statements of PTRO, PII, MIP, KBS, KBL, KPI, and CEP. KJPP was also
       responsible for PTRO’s appraisal report and final value conclusion.

       In this appraisal assignment, KJPP assumed the fulfillment of all conditions and obligations
       of the Company. KJPP also assumed that from the date of appraisal until the date of
       issuance of the appraisal report that there were not any changes that occurred which
       might materially affect the assumptions used in the appraisal. KJPP was not responsible
       for reaffirming or supplementing, updating KJPP’s opinion due to changes in assumptions
       and conditions and events occurring after the date of this report.

       In carrying out the analysis, KJPP assumed and relied on the accuracy, reliability, and
       completeness of all financial information and other information provided to KJPP by the
       Company and PTRO or publicly available which was essentially true, complete, and not
       misleading and KJPP was not responsible for conducting an independent examination of
       such information. KJPP also relied on assurances from the management of the Company
       and PTRO that they did not know the facts which led to the information given to us to be
       incomplete or misleading.

       The appraisal analysis of the Appraisal Object was prepared using the data and
       information as disclosed above. Any changes to such data and information might
       materially affect the final result of KJPP’s opinion. KJPP was not responsible for changes
       in the conclusion of KJPP’s appraisal nor for any loss, damage, cost, or expense caused by
       non-disclosure of information causing the data obtained by KJPP to become incomplete
       and/or can be misinterpreted.

       Since the results of KJPP’s appraisal are highly dependent on the underlying data and
       assumptions, changes in data sources and assumptions according to market data will
       change the results of KJPP’s appraisal. Therefore, KJPP noted that changes to the data
       used might affect the results of the appraisal and that the differences that occur might be
       material. Although the contents of this appraisal report have been carried out in good
       faith and in a professional manner, KJPP could not accept responsibility for the possibility
       of differences in conclusions caused by additional analysis, the application of appraisal
       results as a basis for conducting transaction analysis or changes in the data used as the
       basis for appraisal. The appraisal report of the Appraisal Object represents a non-
       disclaimer opinion and is an open-for-public report unless there is confidential
       information in the report, which might affect the operations of the Company and PTRO.

       KJPP’s work related to the appraisal of the Appraisal Object was not and could not be
       interpreted in any form, a review or audit, or the performance of certain procedures on
       financial information. Such work was also not intended to reveal weaknesses in internal
       control, errors or irregularities in financial statements, or violations of law. Furthermore,
       KJPP has also obtained information on the legal status of PTRO based on PTRO’s articles
       of association.

A. 6   Appraisal Method

       The appraisal is based on internal and external analysis. Internal analysis will be based on
       data provided by management, historical analysis of the statements of financial position,


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and comprehensive profit and loss statement of PTRO, PII, MIP, KBS, KBL, KPI, and CEP,
assessment of operating and management conditions and resources owned by PTRO, PII,
MIP, KBS, KBL, KPI, and CEP. Prospects of PTRO, PII, MIP, KBS, KBL, KPI, and CEP in the
future KJPP evaluates based on business plans and projections of financial statements
provided by management which KJPP has reviewed for fairness and consistency. The
external analysis is based on a brief review of external factors considered as value drivers,
including a brief review of the prospects of the industry concerned.

In applying the appraisal method to determine an indication of the market value of a
“business interest”, it is necessary to refer to representative financial statements
(statement of financial position and comprehensive profit and loss statement), hence the
need for adjustments to the book value of the statement of financial position and
normalization of profit of the comprehensive profit and loss statement which are usually
prepared by management based on historical values. However, the book value of a
company reflected in the statement of financial position and comprehensive profit and
loss statement is the acquisition value and does not reflect the economic value that can
be fully referenced as the market value at the time of the appraisal.

The appraisal method used in the appraisal of the Appraisal Object are the discounted
cash flow [DCF] method, the adjusted net asset method, and the guideline publicly traded
company method.

The discounted cash flow method was chosen considering that the business activities
carried out by PTRO, PII, MIP, KBS, KBL, KPI, and CEP in the future will still fluctuate in
accordance with estimates of the development of PTRO, PII, MIP, KBS, KBL, KPI, and CEP
businesses. In carrying out the appraisal using this method, the operations of PTRO, PII,
MIP, KBS, KBL, KPI, and CEP are projected in accordance with the estimation of the
business development of PTRO, PII, MIP, KBS, KBL, KPI, and CEP. The cash flows generated
based on the projections are converted to present value with a discount rate appropriate
to the level of risk. The value indication is the total present value of the cash flows.

In carrying out the appraisal using the adjusted net assets method, the value of all asset
and liability components must be adjusted to their market value, except for those
components that have already shown their market value (such as cash/bank or bank
debt). The overall market value of the company was then obtained by calculating the
difference between the market value of all assets (tangible and intangible) and the market
value of liabilities.

The comparative method of listed companies in the stock exchange was used in this
appraisal because although in the stock market of listed companies there was not any
information on similar companies with similar business scale and assets, it was estimated
that the existing stock data of listed companies could be used as comparative data on the
value of shares owned by PTRO, PII, MIP, KBS, KBL, and KPI.

The above appraisal approaches and methods were those that KJPP considered most
suitable to be applied in this assignment and had been agreed upon by the management
of the Company and PTRO. It is possible to apply other appraisal approaches and methods
that may provide different results.


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            Furthermore, the values obtained from each method are reconciled by weighting.

            Based on the appraisal method above, the analysis for the appraisal of 34.00% PTRO’s
            shares is as follows:

                                                                                                                               (Dalam ribuan USD)
                                                       Pendekatan
                          Keterangan                                                   Metode Penilaian                              Nilai
                                                        Penilaian
             Nilai pasar 34,00% saham PTRO             Pendapatan   Metode Diskonto Arus Kas
                                                        dan Pasar    dan Metode Pembanding Perusahaan Tercatat di Bursa Efek              63.122
             Indikasi nilai pasar 99,80% saham PII     Pendapatan   Metode Diskonto Arus Kas
                                                        dan Pasar    dan Metode Pembanding Perusahaan Tercatat di Bursa Efek                 1.019
             Indikasi nilai pasar 51,25% saham MIP     Pendapatan   Metode Diskonto Arus Kas
                                                        dan Pasar    dan Metode Pembanding Perusahaan Tercatat di Bursa Efek                 1.023
             Indikasi nilai pasar 99,994% saham KBS    Pendapatan   Metode Diskonto Arus Kas
                                                        dan Pasar    dan Metode Pembanding Perusahaan Tercatat di Bursa Efek                 1.338
             Indikasi nilai pasar 100,00% saham PTS    Aset         Metode Penyesuaian Aset Bersih                                            (146)
             Indikasi nilai pasar 100,00% saham RKN    Aset         Metode Penyesuaian Aset Bersih                                             257
             Indikasi nilai pasar 100,00% saham KBL    Pendapatan   Metode Diskonto Arus Kas
                                                        dan Pasar    dan Metode Pembanding Perusahaan Tercatat di Bursa Efek              70.734
             Indikasi nilai pasar 95,00% saham KPI     Pendapatan   Metode Diskonto Arus Kas
                                                        dan Pasar    dan Metode Pembanding Perusahaan Tercatat di Bursa Efek             29.208
             Indikasi nilai pasar 100,00% saham PTSA   Aset         Metode Penyesuaian Aset Bersih                                        3.443
             Indikasi nilai pasar 100,00% saham LSPL   Aset         Metode Penyesuaian Aset Bersih                                         (119)
             Indikasi nilai pasar 100,00% saham KMS    Aset         Metode Penyesuaian Aset Bersih                                      149.131
             Indikasi nilai pasar 99,98% saham CEP     Pendapatan   Metode Diskonto Arus Kas
                                                        dan Aset     dan Metode Penyesuaian Aset Bersih                                 147.241




     A. 7   Appraisal Conclusion

            Based on the results of the analysis of all data and information that KJPP has received and
            taking into account all relevant factors affecting the appraisal, in KJPP’s opinion, the
            market value of the Appraisal Object as of 30 September 2023 is USD63.12 million.

B.   Fairness Opinion on the Proposed Transaction

     The following is a summary of the Fairness Opinion Report from KJPP on the Proposed
     Transaction as set forth in the Fairness Opinion Report with the following summary:

     B. 1   Transacted Parties

            The transacted parties are KJP and CRO.

     B. 2   Transaction Object of the Fairness Opinion

            The transaction object in the Fairness Opinion on the Proposed Transaction is a
            transaction where KJP plans to acquire 342,925,700 PTRO shares from CRO, representing
            34.00% of the entire capital and paid-up capital of PTRO, with a transaction value of
            IDR940.00 billion.

     B. 3   Purpose and Objective of the Fairness Opinion

            The purpose and objective of the preparation of the Fairness Opinion Report on the
            Proposed Transaction is to provide an overview to the BOD of the Company regarding the




                                                                                                                                                     27
Page 28
       fairness of the Proposed Transaction from a financial aspect and to fulfill the applicable
       provisions, namely OJK Regulation 17/2020.

B. 4   Date of the Fairness Opinion

       The Fairness Opinion on the Proposed Transaction in the Fairness Opinion Report is
       calculated on 30 September 2023. This date is chosen on the basis of consideration of the
       interest and purpose of the analysis of the Fairness Opinion on the Proposed Transaction.

       Based on the CSPA, KJP plans to conduct an acquisition over 342.925.700 shares of PTRO
       from CRO, which represents 34.00% from the total issued and paid-up capital of PTRO,
       with a transaction value of IDR 940.00 billion.

       Furthermore, based on information obtained from the Company's management, as of 31
       December 2023, CRO is a shareholder of PTRO with ownership of 68.90%.

       In connection with the Proposed Transaction, the Company will own 34.00% of the PTRO
       shares acquired from CRO and CRO will own 34.90% of PTRO shares.

       Based on the CSPA, there is a clause where the CRO is obliged to cooperate with the
       Company to ensure that the Company becomes the PTRO Controller and the CRO is
       obliged to do everything required by the Government Authority to conclude that the
       Company is the PTRO Controller.

       Based on the Statement Letter regarding Change of Control at PTRO dated 7 November
       2023, CRO hereby agrees:

       a.   From the Completion Date, to relinquish Control over PTRO and its capacity as PTRO's
            Controller, and further declare and appoint KJP as the new Controller of PTRO;

       b.   From the Completion Date, deconsolidate PTRO's financial reports from CRO's
            financial reports and further declare that PTRO's financial reports can be
            consolidated with the financial reports of the Company which is the controller of KJP;

       c.   Cooperate with KJP to ensure (i) the promises given in (a) and (b) of the Statement
            Letter are fulfilled and (ii) KJP becomes the PTRO Controller from the Completion
            Date as long as it is in accordance with applicable laws and regulations.

       Based on information obtained from the Company's management, in the Proposed
       Transaction, considering that the Company through KJP as the buyer and CRO as the seller
       of 34.00% of PTRO shares, the CRO does not become the controlling shareholder in the
       Company so that the Proposed Transaction is not a reverse take over transaction.

B. 5   Important Events After the Appraisal (Subsequent Event)


       Based on the information obtained from the Company’s management, from the date of
       the Fairness Opinion, which is 30 September 2023, until the date of the issuance of the


                                                                                               28
Page 29
       appraisal report of the 34.00% of PT Petrosea Tbk shares, there is no important event
       after the appraisal date (subsequent events) that may significantly affect the appraisal of
       the market value of the Appraisal Object, unless the following important events:

       •   On 7 November 2023, the Company has made an advance for share capital to KJP
           amounted to IDR 950.00 billion by using the funds obtained by the Company from
           BBNI as the source of funding in the payment of the Proposed Transaction.

       •   Based on the CSPA, KJP plans to conduct the Proposed Transaction with the
           transaction value of IDR 940.00 billion.

       •   In order to fund the Proposed Transaction, based on the Deed of Credit Facility
           Agreement No. 219 dated 27 October 2023, the Company has obtained a funding
           facility from PT Bank Negara Indonesia Tbk amounted to IDR 965.00 billion, in which
           the Company uses the loan facility to make an advance for share capital to KJP
           amounted to IDR 950.00 billion.

       •   In order to implement the Proposed Transaction, the Company must appoint an
           independent appraiser, KR to conduct an appraisal of the Appraisal Object.

       •   Considering that the Appraisal Object is 34.00% of PTRO shares, the advance of share
           capital amounted to IDR 950 billion provided to KJP, will not affect the appraisal result
           on the date of the appraisal as referred to in the OJK Regulation 35/2020 article 49
           and article 7.

B. 6   Limiting Conditions and Major Assumptions

       The Fairness Opinion analysis of the Proposed Transaction was prepared using the data
       and information as disclosed above, such data and information of which KJPP has
       reviewed. In performing the analysis, KJPP relied on the accuracy, reliability and
       completeness of all financial information, information on the legal status of the Company
       and other information provided to KJPP by the Company or publicly available and KJPP
       are not responsible for the accuracy of such information. Any changes to such data and
       information may materially influence the outcome of KJPP’s opinion. KJPP also relied on
       assurances from the management of the Company and PTRO that they did not know the
       facts which led to the information given to us to be incomplete or misleading. Therefore,
       KJPP was not responsible for changes in the conclusion of KJPP’s Fairness Opinion due to
       changes in such data and information.

       The Company’s consolidated projected financial statements before and after the
       Proposed Transaction was prepared by the Company’s management. KJPP has reviewed
       the projected financial statements and those projected financial statements have
       described the Company’s operating conditions and performance. Overall, there were not
       any significant adjustments to be made to the Company’s performance targets.

       KJPP did not perform an inspection on the Company’s fixed assets or facilities. In addition,
       KJPP also did not give an opinion on the taxation impact of the Proposed Transaction. The
       service that KJPP provided to the Company in relation to the Proposed Transaction merely


                                                                                                 29
Page 30
was the provision of the Fairness Opinion on the Proposed Transaction and not accounting
services, auditing or taxation. KJPP did not perform observation on the validity of the
Proposed Transaction from the legal aspect and the implication of taxation aspect. The
Fairness Opinion on the Proposed Transaction was only performed from economic and
financial aspects. The Fairness Opinion Report on the Proposed Transaction represented
a non-disclaimer opinion and was an open-for-public report unless there was confidential
information on such report, which might affect the Company’s operations. Furthermore,
KJPP has also obtained information on the legal status of the Company and PTRO based
on the articles of association of the Company and PTRO.

KJPP's work relating to the Proposed Transaction was not and could not be interpreted in
any form, a review or audit, or the performance of certain procedures on financial
information. Such work was also not intended to reveal weaknesses in internal control,
errors or irregularities in financial statements, or violations of law. In addition, KJPP did
not have the authority and was not in a position to obtain and analyze a form of other
transactions outside the Proposed Transaction that existed and might be available to the
Company and the effect of these transactions on the Proposed Transaction.

This Fairness Opinion was prepared based on market and economic conditions, general
business and financial conditions, as well as the Government regulations related to the
Proposed Transaction on the issuance date of this Fairness Opinion.

In the preparation of this Fairness Opinion, KJPP applied several assumptions, such as the
fulfillment of all conditions and obligations of the Company and all parties involved in the
Proposed Transaction. The Proposed Transaction will be executed as described according
to a predetermined time period and the accuracy of information regarding the Proposed
Transaction which was disclosed by the Company’s management.

The Fairness Opinion should be viewed as a whole and the use of partial analysis and
information without considering other information and analysis as a whole may cause
misleading views and conclusions on the process underlying the Fairness Opinion. The
preparation of the Fairness Opinion was a complicated process and might not be possible
to perform through incomplete analysis.

KJPP also assumed that from the issuance date of the Fairness Opinion until the execution
date of the Proposed Transaction, there were no changes that could materially affect the
assumptions used in the preparation of this Fairness Opinion. KJPP are not responsible to
reaffirm or to supplement, or to update our opinion due to changes in assumptions and
conditions, as well as events occurring after the date of this report. The calculation and
analysis in order to provide Fairness Opinion have been performed properly and KJPP are
responsible for the Fairness Opinion Report.

The conclusion of the Fairness Opinion is applicable for no changes that might materially
impact on the Proposed Transaction. Such changes include, but are not limited to, changes
in conditions both internally in the Company and externally on the market and economic
conditions, general conditions of business, trading and financial as well as Indonesian
government regulations and other related regulations after the issuance date of this
Fairness Opinion Report. Whenever after the issuance date of this Fairness Opinion


                                                                                          30
Page 31
       Report such changes occur, the Fairness Opinion on the Proposed Transaction might be
       different.

B. 7   The Approaches and Procedures of the Fairness Opinion on the Proposed Transaction

       In evaluating the Fairness Opinion on the Proposed Transaction, KJPP had performed
       analysis through the approaches and procedures of the Fairness Opinion on the Proposed
       Transaction as follows:

       I.     Analysis of the Proposed Transaction

              The analysis of the Proposed Transaction is carried out based on information
              regarding the Proposed Transaction provided by the management of the
              Company, namely a transaction in which KJP plans to acquire 342,925,700 PTRO
              shares from CRO, representing 34.00% of the entire paid-up and issued capital of
              PTRO, with a transaction value of Rp 940.00 billion.

              The transaction is a material transaction as stipulated in OJK Regulation 17/2020.

       II.    Qualitative and Quantitative Analysis of the Proposed Transaction

              Qualitative and quantitative analysis of the Proposed Transaction is carried out by
              conducting a review of the mining contractor industry which will provide an
              overview of the development of the performance of the mining contractor
              industry in the world and in Indonesia, analyzing the operational activities and
              business prospects of the Company, the reasons for the Proposed Transaction,
              advantages and disadvantages of the Proposed Transaction and conduct an
              analysis of the historical financial performance of the Company and PTRO based
              on the Company’s consolidated financial statements for the nine-month period
              ending on 30 September 2023 and for the years ending on 31 December 2018 -
              2022 which have been audited, and PTRO’s financial statements for the nine-
              month period ending on 30 September 2023 and for the years ending on 31
              December 2018 - 2022 which have been audited.

              Furthermore, KJPP also analyzed the proforma report and incremental analysis of
              the Proposed Transaction, where after the Proposed Transaction becomes
              effective, based on the Company’s proforma consolidated financial statements,
              the Company has the potential to obtain additional net income for the
              period/current year for the three-month period ending on 31 December 2023 and
              for the years ending on 31 December 2024 - 2028, so that it is expected to improve
              the Company’s financial performance in the future.

       III.   Analysis on the Fairness of the Proposed Transaction

              Analysis of the fairness of the Proposed Transaction is carried out by conducting
              qualitative and quantitative analysis of the Proposed Transaction. Qualitative
              analysis is conducted by considering the benefits and risks as well as the potential
              benefits of the Proposed Transaction for all shareholders of the Company.


                                                                                               31
Page 32
                        Furthermore, quantitative analysis is carried out by considering the potential
                        benefits before and after the Proposed Transaction is carried out in terms of the
                        Company’s financial projections and the potential benefits of the difference in
                        transaction value with the market value of 34.00% PTRO shares amounting to
                        4.08%, which percentage does not exceed 7.50% of the market value of 34.00%
                        PTRO shares amounting to USD 63.12 million.”

        B. 8    Conclusion

                Based on the scope of works, assumptions, data, and information acquired from the
                Company’s management used in the preparation of the Fairness Opinion Report, a review
                of the financial impact of the Proposed Transaction as disclosed in this Fairness Opinion
                Report, therefore in KJPP opinion, the Proposed Transaction is fair.

                                  VII. DECLARATION OF BOD AND BOC


1.      The BOD declare that the Proposed Transaction does not constitute an Affiliated Transaction as
        referred to in OJK Regulation 42/2020.

2.      The BOD and the BOC, either jointly or individually, hereby declare that:

        a.      The Proposed Transaction is a material transaction as referred to in OJK Regulation
                17/2020, but is not a conflict-of-interest transaction as referred to in OJK Regulation
                42/2020; and

        b.      All material information has been disclosed and such information is not misleading.

                     VIII. EXTRAORDINARY GENERAL MEETING OF SHAREHOLDERS

The Company has announced the notice of EGMS in accordance with OJK Regulation 15/2020 through IDX
website www.idx.co.id, eASY.KSEI platform and the Company’s website www.petrindo.co.id on 5 January
2024. The invitation to the EGM will be announced through the same media on 20 January 2024.

In accordance with the provisions of the prevailing laws and regulations, the Proposed Transaction will be
sought for approval at the EGMS of the Company which will be held at:

Day/Date        : Monday, 12 February 2024
Time            : 14.00 GMT+7 – finish
Place           : Wisma Barito Pacific I, Floor M, Let. Jend. S. Parman Street Kav. 62 – 63, West Jakarta
                  11410


The following are important dates in relation to the EGMS of the Company:

 No.                             Description                                             Schedule
 1.    Notification of EGMS Agenda to OJK                                           28 December 2023
 2.    Announcement of EGMS                                                           5 January 2024


                                                                                                       32
Page 33
 3.    Announcement of Disclosure of Information                                   5 January 2024
 4.    Closing Date in DPS (Recording Date)                                        19 January 2024
 5.    Invitation to EGMS                                                          20 January 2024
 6.    EGMS                                                                       12 February 2024
 7.    Announcement of EGMS Minutes Summary                                       15 February 2024
 8.    Submission of EGMS Minutes to OJK                                          15 February 2024

The EGMS Agenda is as follows:

1.    Approval of the Company’s plan to conduct a Material Transaction as referred to in OJK Regulation
      17/2020 in the form of an acquisition of 342,925,700 shares or approximately representing 34% of
      total issued and paid up capital of PTRO, owned by CRO, that will be conducted by KJP, as the
      controlled limited liability company of the Company.

2.    Approval of the change of management of the Company.

Shareholders who are entitled to attend the EGMS are Shareholders who are registered in the Company’s
DPS and or holders of securities sub-accounts at the close of stock trading on the IDX on 19 January 2024
or their representatives with a valid power of attorney.

Attendance and Resolutions Quorum of the EGMS

The attendance and resolution quorum of the Company’s EGMS will follow the provisions of the
Company’s Articles of Association and the provisions of Article 41 OJK Regulation 15/2020.

First EGMS:

The EGMS can be held if the EGMS is attended by more than 1/2 of the total number of shares with valid
voting rights.

Resolutions of the EGMS shall be valid if approved by more than 1/2 of the total number of shares with
valid voting rights present at the EGMS

Second EGMS:

In the event that the quorum at the first EGMS is not reached, the second EGMS may be held if the EGMS
is attended by more than 1/3 of the total number of shares with valid voting rights.

The resolution of the second EGMS shall be valid if approved by more than 1/3 of the total number of
shares with valid voting rights present at the second EGMS.

Third EGMS:

In the event that the attendance quorum at the second EGMS is not achieved, the third EGMS may be
held provided that the third EGMS is valid and entitled to make decisions if attended by Shareholders with
valid voting rights, within the attendance quorum determined by OJK at the request of the Company.




                                                                                                       33
Page 34
This Changes and/or Additions to the Disclosure of Information is related to the Proposed Transaction in
accordance with the provisions of OJK Regulation 17/2020, and has been announced through the IDX
website (http://www.idx.co.id), the eASY.KSEI platform and the Company’s website www.petrindo.co.id.

   If this Proposed Transaction does not obtain approval from the EGMS, then the plan can only be
                               resubmitted 12 months after the EGMS.




                                                                                                     34
Page 35
                                  IX. ADDITIONAL INFORMATION

Any Shareholders who need any additional information may contact the Company during business hours,
at 09.00 Western Indonesian Time until 17.00 Western Indonesian Time at the following addresses:

                                         Corporate Secretary
                                   PT PETRINDO JAYA KREASI TBK
                                Wisma Barito Pacific Building, 3B Floor
                        Let. Jend. S. Parman Street Kav. 62-63, Jakarta 11410
                                         Telp. (021) 5308520
                                     Website www.petrindo.co.id
                                     Email corsec@petrindo.co.id




                                                                                                35

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