20260410_ACST_Pemanggilan RUPS_32069883_lamp3.pdf

                     Commissioners; and (ii) the remuneration or honorarium and allowances of the Board of Commissioners
                     of the Company shall be determined by the GMS.


Agenda 5:            Appointment of a Public Accounting Firm and a Public Accountant to Audit the Company’s Financial
                     Statements for the Financial Year 2026.

                     Pursuant to Article 59 paragraph (1) of Regulation of Financial Services Authority of the Republic of
                     Indonesia Number 15/POJK.04/2020 On Planning And Organization Of The General Meetings Of
                     Shareholders By Publicly-Traded Companies (“POJK 15/2020”) and Article 19 paragraph (2) letter d
                     AoA, the appointment of a public accountant firm to audit the Financial Statements of the Company
                     requires an approval of the GMS.


I.   General Provision

     1.     This Invitation will serve as the official invitation of the Meeting for the Shareholders to attend the Meeting.
            This Invitation can be accessed through the website of the Company (www.acset.co), KSEI electronic GMS
            system (the “eASY.KSEI”) system, and website of Indonesian Stock Exchange.

     2.     To (i) ease and expedite synchronization of registration system Shareholders or their proxies and (ii) ensure
            that the Meeting in an orderly and timely manner, the registration of the Shareholders or their proxies on
            the location of the Meeting will be opened at 12.30 WIB and will be closed at 13.30 WIB or 30 (thirty)
            minutes before the Meeting starts. The Shareholders, or their proxies, who come after 13.30 WIB are not
            allowed to register and attend the Meeting.

     3.     In accordance with point 2 above, we encourage the Shareholders or their proxies to be at the Meeting
            venue 90 (ninety) minutes before the Meeting starts.

     4.     The Materials of the Meeting Agenda, have been made available at the Company’s head office at Jalan Raya
            Majapahit Nomor 26 Petojo Selatan, Gambir, Jakarta Pusat 10160 (the “Company’s Head Office”) starting
            from the date of this Invitation until 4 May 2026 at 13.30 WIB. The Materials of the Meeting Agenda can be
            obtained from the Company during the Company’s office hours (08.30 – 17.30 WIB) and upon a written
            request from a Shareholders submitted through email corporate.secretary@acset.co. The Materials of the
            Meeting Agenda, Annual Report of the Company, and the curriculum vitae of the candidates of the members
            of the Board of Directors and/or the Board of Commissioners of the Company are also available on website
            of the Company (https://www.acset.co/id/investor/agms/2026), while the power of attorney could be
            accessed     or    obtained      through      eASY.KSEI    system    and      the     Company’s    website
            (https://www.acset.co/id/investor/agms/2026).

     5.     Those who are entitled to attend or to represent at the Meeting are Shareholders, whose names are listed
            in the List of Shareholders Register of the Company as of 9 April 2026 at the close of share trading, or, the
            Shareholders whose shares are in the collective custody of the PT Kustodian Sentral Efek Indonesia
            (“KSEI”), at the close of share trading on 9 April 2026.

     6.     In accordance with POJK 15/2020 and Financial Services Authority Regulation No. 14 of 2025 concerning
            the Implementation of Electronic General Meetings of Shareholders, General Meetings of Bondholders and
            General Meetings of Sukuk Holders, and KSEI Regulation Number XI-A On The Procedures For Organizing
            The General Meeting Of Shareholders Accompanied By The Granting Of Proxy Through The Electronic
            General Meeting System KSEI (eASY.KSEI) and KSEI Regulation Number XI-B On The Procedures For
            Organizing The Electronic General Meeting of Shareholders Accompanied By Voting Through The Electronic
            General Meeting Of Shareholders Accompanied By Voting Through The Electronic General Meeting System
            KSEI (eASY.KSEI), the Company plans to convene the Meeting physically at Grand Ballroom PT United
            Tractors Tbk and the virtual Meeting by using electronic facility eASY.KSEI provided by KSEI (the “e-Proxy”).
            The Company has provided an alternative for Shareholders to give an electronic authorization to an
            independent party to cast a vote through eASY.KSEI. The independent party who appointed by the Company
            is the Company's Securities Administration Bureau, PT Sinartama Gunita (“Sinartama”).

     7.     a. The Shareholders or their proxies who will attend the Meeting are required to the identity card (Kartu
               Tanda Penduduk or (“KTP”)) or any other identity card and submit the copy thereof to the registration
               officer before entering into the Meeting room.

            b. For the Shareholders that are legal entities are required to submit a copy of its latest Articles of
               Association (with the approvals or receipts of notification the Ministry of Law of The Republic Indonesia
               (formerly Ministry of Law and Human Rights of the Republic Indonesia)) and a notarial deed concerning

                  the composition of the Board of Directors and Board of Commissioners (with the receipt of notification
                  from the Ministry of Law (formerly Ministry of Law and Human Rights of the Republic Indonesia)) to our
                  registration officer.

      8.      a. The Shareholders who are unable to attend the Meeting may be represented by their proxies with a valid
                 power of attorney (with the right of substitution) in a form and substance, approved and acceptable the
                 Board of Directors of the Company. Member of the Board of Directors, the Board of Commissioners, and
                 employees of the Company may act as the proxy of Shareholders at the Meeting, however they are not
                 eligible to cast any vote in the voting. The Shareholders whose addresses are registered outside
                 Indonesia and the power of attorney is signed outside Indonesia, power of attorney must be legalized
                 by local notary/other authorized institutions and by the Indonesian Embassy/Representative.

              b. The form of power of attorney can be obtained during the office hours at the Securities Administration
                 Bureau of the Company, Sinartama, through email helpdesk1@sinartama.co.id, phone number: (+62
                 21) 392233, facsimile number : (+62 21) 39230003; or Corporate Secretary of the Company, through
                 email corporate.secretary@acset.co. The form of power attorney can also be downloaded from
                 eASY.KSEI system and the Company’s website (https://www.acset.co/id/investor/agms/2026).

              c. All the original copies of the power of attorney which have the requirements must be received by
                 Sinartama or Corporate Secretary of the Company 1 (one) business day the Meeting, being 30 April 2026
                 at the latest at 16.00 WIB.

      9.      One share bestows upon its holder the right to cast 1 (one) vote. If a Shareholder has more than 1 (one)
              share, the vote shall apply for all the number of shares he/she/it owns.

      10.     The Shareholders or their proxies who present electronically or physically have the opportunity to convey 1
              (one) question and/or opinion prior to the voting. Other Shareholders who have not had the opportunity to
              convey their question/opinion, may convey the question to the Company through email
              corporate.secretary@acset.co.

      11.     With regards to voting procedures for the Shareholders or their proxies who attend the Meeting electronically
              or physically must be subject to Rules of the Meeting, which are available on the eASY.KSEI system and/or
              the Company’s website (https://www.acset.co/id/investor/agms/2026) and/or available before entering the
              Meeting room.

      12.     The Shareholders or their proxies are urged to review the Meeting Rules in advance, including the guidelines
              for the implementation of Meeting electronically, which are available on the eASY.KSEI system and/ or the
              Company’s website (https://www.acset.co/id/investor/agms/2026).

      13.     For Shareholders or their proxies who physically present at the Meeting must follow and pass the health and
              safety protocols of the Company. The Shareholders or their proxies must follow examination procedures
              carried out by the Company and the building management where the Meeting is being held. For Shareholders
              or their proxies who are in unhealthy condition (especially having/feeling symptoms such as cough, body
              temperature above 37.3° C, or flu, etc.), must wear a mask at the Meeting location as a measure to prevent
              the spread of the risk of transmission to other parties. The Company reserves the right to take further action
              should any Shareholder or their proxies fail to comply with the health and safety protocols implemented by
              the Company and the building management.

      14.     Each party attending the Meeting is obliged to follow the proceedings of the Meeting in an orderly manner.
              In this regard, the Chairperson of the Meeting is entitled to take any necessary actions (whether legal or
              otherwise), including but not limited to prohibiting any party who disrupts the proceedings, order, and/or
              security of the Meeting, including any violation of point 13, 14 and 15 of the Rules of the Meeting, as
              available on the website of the Company as of 30 April 2026, to be in the Meeting room.



II.   Granting of Power of Attorney to Sinartama through e-Proxy:

      Guidelines for granting power of attorney to Sinartama through e-Proxy are as follows:

      A.      For Individual Shareholders who are Indonesia Citizens

              Shareholders who wish to grant power of attorney must have a Single Investor Identification Number (the
              "SID Number"). Verification of the SID Number may be conducted by contacting the representative
              securities company or custodian bank of each Shareholders. The above power of attorney-granting and their
              explnataions can be accessed through the following link (https://www.acset.co/id/investor/agms/2026).

              The Shareholders can grant the power of attorney for attendance and vote through the above e-Proxy no
              later than 30 April 2026 at 16.00 WIB.

    B.        For the Shareholders who are (i) Foreign Individual Citizens or (ii) Legal Entities (Indonesian and foreign)

              Such Shareholders are encouraged to grant their power of attorney through respective securities companies
              or custodian banks, which shall subsequently grant the e-Proxy to Sinartama.

III. Attendance of the Meeting Virtually

    1.        Attendance Registration through Electronic Meeting

              (i)    Local individual Shareholders can submit the attendance confirmation or grant a power of attorney
                     through the eASY.KSEI system up to the deadline of 30 April 2026. Local individual Shareholders who
                     have not submitted the attendance confirmation or granted a power of attorney by such deadline and
                     wish to attend Meeting electronically must register their attendance through the eASY.KSEI system on
                     the date that Meeting, during the opening of the registration period until electronic Meeting registration
                     period is closed by the Company on 30 April 2026 at 12.00 PM WIB (“Registration Period of
                     Electronic Meeting”).

              (ii)   Those who are required to register their attendance through eASY.KSEI system on the date of the
                     Meeting until the Registration Period of Electronic Meeting registration period is closed by the Company:

                     a.   local individual Shareholders who have confirmed the attendance confirmation but have not
                          submitted a vote for at least 1 (one) Meeting Agenda through the eASY.KSEI system by the
                          deadline of 30 April 2026 at 12.00 PM WIB and wish to attend the Meeting electronically;

                     b.   proxies appointed by the Shareholders through the proxy facilities provided by the Company
                          (Independent Representative) or Individual Representative, where the relevant Shareholders
                          have not submitted a vote for at least 1 (one) Meeting Agenda through the eASY.KSEI system by
                          the deadline of 30 April 2026 at 12.00 PM WIB; or

                     c.   proxy representatives who have been registered on the eASY.KSEI system on behalf of the
                          Shareholders who have granted their proxy to the intermediary proxy holder (Custodian Bank or
                          Securities Company) and have submitted a vote through the eASY.KSEI system by the deadline
                          of 30 April 2026 at 12.00 PM WIB.

              (iii) Shareholders who have confirmed the attendance confirmation or granted the power of attorney to a
                    proxy holder provided by the Company (Independent Representative or Individual Representative) and
                    have submitted a vote for at least 1 (one) agenda of the Meeting through the eASY.KSEI system no
                    later than 30 April 2026 at 12.00 PM WIB, are not required to register their attendance electronically
                    through the eASY.KSEI system on the date of the Meeting. Shares ownership will be automatically
                    counted toward the attendance quorum and the votes that have been submitted will be automatically
                    counted in the Meeting’s voting.

              (iv) Any delay or failure of the electronic registration process as referred to in letter i – ii above without
                   exception will result in the Shareholders or their proxies being unable to attend the Meeting
                   electronically, and their share ownership will not be counted toward the attendance quorum of the
                   Meeting.


         2.   Procedures for Submissions of Questions and/or Opinions Electronically

              (i)    Questions and/or opinions may be submitted in writing by Shareholders or their proxies using the chat
                     feature in the “Electronic Opinions” column available on the E-Meeting Hall screen on the the eASY.KSEI
                     system. The submission of questions and/or opinions may only be made when the status of the Meeting
                     in the “General Meeting Flow Text” column inidicates “Discussion started for agenda item no. (x)”.

              (ii)   The determination of the mechanism for conducting the question- and- answer and/or opinion session
                     for each agenda of the Meeting in writing through the E-Meeting Hall screen on the eASY.KSEI system
                     will be stipulated by the Company in the Meeting Rules.

              (iii) Proxy holders attending electronically who intend to convey questions and/or opinions on behalf of the
                    Shareholders they represent during the discussion session for each Meeting Agenda, are required to
                    state the name of the represented Shareholder and the amount of shares ownership, followed by the

                       relevant questions and/or opinions.

         3.     Cast Vote Through Virtual Meeting

                (i)    The virtual voting process is conducted through the eASY.KSEI system on the menu E-Meeting Hall,
                       the sub-menu Live Broadcasting.

                (ii)   The Shareholders or their proxies who attend but have not submitted their votes for the Meeting A
                       genda as referred to in point 2 letter i – ii above, is given the opportunity to cast their votes directly
                       during voting period through E-Meeting Hall screen through the eASY.KSEI system as opened by the
                       Company. When the electronic voting period for each Meeting Agenda begins, the system will
                       automatically run the voting time by counting down with a maximum of 1 (one) minute. During the
                       electronic voting process, the “Voting for agenda item no (x) has started” status will appear in the
                       “General Meeting Flow Text” column.

                (iii) Voting time during the electronic voting process is the standard time as determined by the eASY.KSEI
                      system. The Company may determine the policy on the duration of direct electronic voting for each
                      Meeting Agenda (with a maximum of 1 (one) minute for each Meeting Agenda or may be terminated
                      earlier if all Shareholders have voted), which will be regulated in the Meeting Rules.



         4.     The Implementation of Virtual Meeting through Live Broadcast

                (i)    The Shareholders or their proxies who has been registered on the eASY.KSEI system no later than 30
                       April 2026 at 12.00 PM WIB, can attend the ongoing Meeting through a Zoom webinar by accessing
                       the eASY.KSEI system menu, sub-menu the GMS Broadcast/Tayangan RUPS sub-menu available on
                       the AKSes facility (https://akses.ksei.co.id/).

                (ii)   The GMS Broadcast/Tayangan RUPS has a capacity of up to 500 (five hundred) participants and
                       participantion will be determined on a first- come first- served basis. Shareholders or their proxies who
                       are unable to access the GMS Broadcast/Tayangan RUPS, are still deemed validly present electronically,
                       and their share ownership and voting rights are counted in the Meeting, provided that they have been
                       registered on the eASY.KSEI system as stipulated in point III.1 letter i – iii.

                (iii) Shareholders or their proxies who only attend the Meeting through the GMS Broadcast/Tayangan RUPS
                      but are not registered as electronically present on the eASY.KSEI system as stipulated in point III.1
                      letter i – iii, is deemed not validly present and will not be counted in the calculation of the Meeting
                      attendance quorum.

                (iv) In order to participate optimally in the Meeting through the eASY.KSEI system and/or the GMS
                     Broadcast/Tayangan RUPS, the Shareholders or their prox ies are encouraged to use the Mozilla Firefox
                     web browser.

         5.     User Guide fot the eASY.KSEI System

                The user guide for the eASY.KSEI system for the Shareholders regarding electronic self- registration for
                attendance at the Meeting, the appointment of an “individual representative”, “independent representative”,
                or “intermediary” as proxy , the submission of v oting instructions electronically, the submission of questions
                and/or opinions electronically, and participating in the GMS Broadcast/Tayangan RUPS via Zoom webinar
                may be downloaded from the following link: https://www.ksei.co.id/data/download-data-and-user-guide
                under “User Manual eASY.KSEI – Shareholders”.


                                                       Jakarta, 10 April 2026
                                                       PT Acset Indonusa Tbk
                                                       The Board of Directors

Note :
This Invitation is issued in Indonesian language and English language. In the event of any inconsistency or discrepancy in
interpretation between two versions, the Indonesian version shall prevail.