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Asset transaction Needs review MPPA

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                  DISCLOSURE OF INFORMATION TO SHAREHOLDERS OF
                      PT MATAHARI PUTRA PRIMA TBK (“COMPANY”)
                       IN RELATION TO AFFILIATED TRANSACTION

THE INFORMATION CONTAINED IN THIS DISCLOSURE OF INFORMATION IS IMPORTANT TO
BE READ AND CONSIDERED BY THE COMPANY'S SHAREHOLDERS.

THIS DISCLOSURE OF INFORMATION HAS BEEN PREPARED IN RELATION WITH THE
ACQUISITION TRANSACTION (AS DEFINED BELOW) IN ORDER TO COMPLY WITH OJK
REGULATION NO. 42/2020 (AS DEFINED BELOW).

IF YOU FIND DIFFICULTIES IN UNDERSTANDING THE INFORMATION CONTAINED IN THIS
DISCLOSURE OF INFORMATION OR ARE IN DOUBT AS TO MAKING A DECISION, YOU
SHOULD CONSULT WITH YOUR BROKER, INVESTMENT MANAGER, LEGAL COUNSEL,
PUBLIC ACCOUNTANT, FINANCIAL ADVISOR OR OTHER PROFESSIONAL ADVISOR.




                                    PT Matahari Putra Prima Tbk
                                               Business Activities:

          Trading in a wide range of products, primarily food, beverages, and tobacco, through minimarkets,
               supermarkets, hypermarkets, including the sale of selected non-food items like clothing,
                 household items, children’s toys, cosmetics, pharmaceuticals, and medical devices

                                 Domiciled in Central Jakarta, Indonesia


                 Head Office:                                              Operational Head Office:
    Gajah Mada Plaza SG Floor No. 19-26                          Hypermart Cyberpark Karawaci, UG Floor
           North Petojo, Gambir                                  Jl. Sultan Falatehan, North Lippo Karawaci
      Central Jakarta, Indonesia 10130                                   Tangerang 15138, Indonesia
        Telephone: +62 21 6343463                                        Telephone: +62 21 50813000
         Facsimile: +62 216343854                                         Facsimile: +62 21 80615757

                             email: corporate.communication@hypermart.co.id
                                        website: www.mppa.co.id

THE BOARD OF DIRECTORS AND THE BOARD OF COMMISSIONERS OF THE COMPANY,
BOTH INDIVIDUALLY AND COLLECTIVELY, ARE FULLY RESPONSIBLE FOR THE ACCURACY
AND COMPLETENESS OF THE INFORMATION OR MATERIAL FACTS DISCLOSED IN THIS
DISCLOSURE OF INFORMATION AND CONFIRM THAT THE INFORMATION CONTAINED IN
THIS DISCLOSURE OF INFORMATION IS CORRECT AND THERE ARE NO UNDISCLOSED
MATERIAL FACTS WHICH MAY CAUSE THE MATERIAL INFORMATION CONTAINED IN THIS
DISCLOSURE OF INFORMATION TO BECOME UNTRUE AND/OR MISLEADING.

                    This Disclosure of Information is issued on 6 April 2026




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                                DEFINITION AND ABBREVIATION

The terms and expressions used in this Disclosure of Information shall have the following meanings:

 Affiliation                         :   Shall mean as defined in Article 1 point 1 of OJK Regulation
                                         No. 42/2020.

 Affiliated Transaction              :   Shall mean a transaction as defined in Article 1 point 3 of
                                         OJK Regulation No. 42/2020

 BAE                                 :   Shall mean the Securities Administration Bureau.

 Conflict of Interest                :   Shall mean as defined in Article 1 point 4 of OJK Regulation
                                         No. 42/2020.

 Conflict of Interest Transaction    :   Shall mean a transaction as defined in Article 1 point 5 of
                                         OJK Regulation No. 42/2020.

 Disclosure of Information           :   Shall mean the informations as set out in this Disclosure of
                                         Information for the purpose of complying with OJK
                                         Regulation No. 42/2020.

 FOD                                 :   Shall mean PT Fortuna Optima Distribusi.

 KJPP                                :   Shall mean a Public Valuation Services Firm.

 MOL or MOLHR                        :   Shall mean the Minister of Law of the Republic of Indonesia
                                         or the Minister of Law and Human Rights of the Republic of
                                         Indonesia.

 MIG                                 :   Shall mean PT Mega Indah Gemilang.

 MSE                                 :   Shall mean PT Matahari Super Ekonomi.

 OJK                                 :   Shall mean the Financial Services Authority.

 PCL                                 :   Shall mean PT Prima Cipta Lestari

 OJK Regulation No. 42/2020          :   Shall mean OJK Regulation No. 42/POJK.04/2020 on
                                         Affiliated Party Transactions and Conflict of Interest
                                         Transactions.

 SFI                                 :   Shall mean PT Sunshine Food International.

 SPU                                 :   Shall mean PT Sunshine Prima Utama.




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                                            INTRODUCTION

The information set out in this Disclosure of Information is made for the purpose of fulfilling the
Company’s obligation to comply with the provisions on Affiliated Transaction as contemplated under
OJK Regulation No. 42/2020, in relation with the transactions entered into by FOD and MSE, being
companies controlled by the Company, as follows:

a.    the execution of (i) the Deed of SFI Acquisition No. 2 dated 1 April 2026 between FOD, as a
      buyer, and SPU, as a seller, made before Sriwi Bawana Nawaksari, S.H., M.Kn., Notary in
      Tangerang Regency and (ii) the Deed of Share Sale and Purchase No. 3 dated 1 April 2026
      between MSE, as a buyer, and MIG, as a seller, made before Sriwi Bawana Nawaksari, S.H.,
      M.Kn., Notary in Tangerang Regency (“SFI Acquisition Transaction”); and

b.    the execution of (i) the Deed of PCL Acquisition No. 5 dated 1 April 2026 between FOD, as a
      buyer, and SPU, as a seller, made before Sriwi Bawana Nawaksari S.H., M.Kn., Notary in
      Tangerang Regency and (ii) the Deed of Share Sale and Purchase No. 6 dated 1 April 2026
      between MSE, as a buyer, and MIG, as a seller, made before Sriwi Bawana Nawaksari, S.H.,
      Notary in Tangerang Regency (“PCL Acquisition Transaction”),

      The SFI Acquisition Transaction and the PCL Acquisition Transaction are hereinafter collectively
      referred to as the “Acquisition Transactions”.

Upon completion of the Acquisition Transactions, the Company will, through FOD and MSE, acquire
new subsidiaries to carry on business activities in the catering services sector for specific events (event
catering) and restaurant operations, which are expected to provide added value to the Company,
particularly from a revenue perspective.

In this regard, the Company has obtained the market value and/or fairness opinion of the Acquisition
Transactions based on No. 00047/2.0162-00/BS/05/0153/1/III/2026, No. 00046/2.0162-
00/BS/05/0153/1/III/2026, and No. 00052/2.0162-00/BS/05/0153/1/IV/2026, all of which were prepared
and issued by KJPP Kusnanto & Rekan (“Valuation Report”).

                   BRIEF DESCRIPTION OF THE ACQUISITION TRANSACTIONS

1.    DATE, OBJECT AND VALUE OF THE ACQUISITION TRANSACTIONS

      SFI Acquisition Transaction

      On 1 April 2026, there has been carried out (i) an acquisition of 5,549,999 shares of SFI or
      equivalent to 99.99% of the issued and fully paid-up shares in SFI owned by SPU by FOD and
      (ii) a purchase of 1 share of SFI or equivalent to 0.01% of the issued and fully paid-up shares in
      SFI owned by MIG by MSE.

      Based on the results of the Valuation Report, the total market value of 100% shares of SFI is
      Rp33.47 billion.

      As for the implementation of the SFI Acquisition Transaction is carried out with a value of
      approximately Rp32.1 billion.

      PCL Acquisition Transaction

      On 1 April 2026, there has been carried out (i) an acquisition of 91,346 shares of PCL or
      equivalent to 96.06% of the issued and fully paid-up shares in PCL owned by SPU by FOD and
      (ii) a purchase of 3,750 shares of PCL owned by MIG or equivalent to 3.94% of the issued and
      fully paid-up shares in PCL owned by MIG by MSE.

      Based on the results of the Valuation Report, the total market value of 100% shares of PCL is
      Rp2.05 billion.




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     As for the implementation of the PCL Acquisition Transaction is carried out with a value of
     approximately Rp1.9 billion.

2.   DESCRIPTION OF THE PARTIES INVOLVED IN ACQUISITION TRANSACTIONS

     FOD as Buyer

     a.    Brief History

           FOD, domiciled in Tangerang City, is a limited liability company established under the laws
           of the Republic of Indonesia. FOD was established pursuant to Deed of Establishment No.
           36 dated 22 January 2026, made before Sriwi Bawana Nawaksari, S.H., M.Kn., Notary in
           Tangerang Regency, which has obtained approval from the MOL based on Decree No.
           AHU-0006168.AH.01.01.Tahun 2026 dated 23 January 2026 and has been registered in
           the Company Register under No. AHU-0011665.AH.01.11.Tahun 2026 dated 23 January
           2026, and has not been amended since its establishment (“Articles of Association of
           FOD”).

     b.    Capital Structure and Shareholding Composition

           Based on the Articles of Association of FOD, the capital structure and shareholding
           composition of FOD are as follows:

                                                              Nominal Value
                      Description                Number of Shares       Total Nominal           (%)
                                                    (Shares)            Value (Rupiah)
            Authorized Capital                             200,000      200,000,000,000
            Issued and Fully Paid-up
            Capital:
            1. Company                                         79,999     79,999,000,000          99.99
            2. MSE                                                  1          1,000,000           0.01
            Total Issued and Fully Paid-up                     80,000     80,000,000,000         100.00
            Capital
            Treasury Shares                                   120,000    120,000,000,000

     c.    The Composition of the Board of Directors and the Board of Commissioners

           Based on the Articles of Association of FOD, the composition of the Board of Directors and
           the Board of Commissioners of FOD is as follows:

            Directors
            President Director               :   Mirtha Sukanto
            Director                         :   Hendri Tadjuni
            Director                         :   Caesario Parlindungan

            Board of Commissioners
            Commissioner                     :   Yerry Goei

     d.    Business Activities

           Based on the Articles of Association of FOD, the purposes and objectives of FOD are to
           engage in the following lines of business: (i) wholesale trading of various kinds of goods;
           (ii) warehousing and storage; (iii) holding company activities; (iv) real estate; and (v) head
           office activities.

     MSE as Buyer

     a.    Brief History




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     MSE, domiciled in Tangerang City, is a limited liability company established under the laws
     of the Republic of Indonesia. MSE was established pursuant to Deed of Establishment No.
     33 dated 21 July 1994, made before Mrs. Eveline Suriahudaja Konig, S.H., Notary in
     Bogor, which has obtained approval from the Minister of Justice of the Republic of
     Indonesia based on Decree No. C2-12.857.HT.01.01.Th.94 dated 25 August 1994 and
     was registered in the register book of the Central Jakarta District Court under No.
     1720/1994, and was published in the State Gazette of the Republic of Indonesia No. 97
     dated 6 December 1994, Supplement No. 10091 ("Deed of Establishment of MSE").

     The articles of association of MSE as contained in the Deed of Establishment of MSE have
     been amended several times, most recently by Deed of Statement of Resolutions of the
     Shareholders No. 24 dated 14 October 2024, made before Sriwi Bawana Nawaksari, S.H.,
     M.Kn., Notary in Tangerang Regency, which has been notified to and received by the
     MOLHR based on Letter of Receipt of Notification of Amendment to the Articles of
     Association No. AHU-AH.01.03-0204586 dated 25 October 2024, and registered in the
     Company Register under No. AHU-0230164.AH.01.11.TAHUN 2024 dated 25 October
     2024, pursuant to which the shareholders of MSE approved an increase in the issued and
     paid-up capital ("MSE Deed No. 24/2024").

     The Deed of Establishment of MSE, together with all amendments, including MSE Deed
     No. 24/2024, shall hereinafter collectively be referred to as the “Articles of Association
     of MSE”.

b.   Capital Structure and Shareholding Composition

     Based on the Deed of Statement of Resolutions of the Shareholders of MSE No. 69 dated
     30 October 2024, made before Sriwi Bawana Nawaksari, S.H., M.Kn., Notary in Tangerang
     Regency, which has been notified to and received by the MOLHR pursuant to Letter of
     Receipt of Notification of Amendment to Company Data No. AHU-AH.01.09-0271401
     dated 4 November 2024, and has been registered in the Company Register under No.
     AHU-0237405.AH.01.11.Tahun 2024 dated 4 November 2024, the capital structure and
     shareholding composition of MSE are as follows:

                                                     Nominal Value
                Description                Number of Shares     Total Nominal          (%)
                                              (Shares)          Value (Rupiah)
      Authorized Capital                          10,000,000     10,000,000,000
      Issued and Fully Paid-up
      Capital:
      1. Company                                   9,980,000       9,980,000,000         99.80
      2. Andri Prasetyo                               20,000          20,000,000          0.20
      Total Issued and Fully Paid-up              10,000,000      10,000,000,000        100.00
      Capital
      Treasury Shares                                       -          -                      -

c.   The Composition of the Board of Directors and the Board of Commissioners

     Based on the Deed of Statement of Resolutions of the Shareholders of MSE No. 58 dated
     13 September 2024, made before Sriwi Bawana Nawaksari, S.H., M.Kn., Notary in
     Tangerang Regency, which has been notified to and received by the MOLHR pursuant to
     the Letter of Receipt of Notification of Changes to Company Data No. AHU.AH.01.09-
     0254931 dated 24 September 2024 and has been registered in the Company Register No.
     AHU-0202764.AH.01.11 Tahun 2024 dated 24 September 2024, the composition of the
     Board of Directors and the Board of Commissioners of MSE is as follows:

      Board of Directors
      President Director               :   Mirtha Sukanto
      Director                         :   Hendri Tadjuni

      Board of Commissioners


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       Commissioner                    :   Yerry Goei

d.   Business Activities

     Based on the Articles of Association of MSE, the purposes and objectives of MSE are to
     engage in the following business fields: (a) building construction; (b) wholesale trade,
     excluding cars and motorcycles; (c) motorized transportation for general goods; (d)
     warehousing and storage; (e) food and beverage provision; (f) telecommunications; (g)
     activities of developing trading applications through the internet (e-commerce); (h) data
     processing activities, hosting and related activities; web portals; (i) real estate owned or
     leased; (j) architectural and engineering activities and related technical consultancy; (k)
     leasing activities without option rights for non-financial assets, excluding copyrighted
     works; (l) office administrative activities, office support activities and other business
     support activities; (m) amusement park activities; and (n) holding company activities.

SPU as the Seller

a.   Brief History

     SPU, domiciled in Tangerang Regency, is a limited liability company established under the
     laws of the Republic of Indonesia. SPU was established pursuant to Deed of Establishment
     No. 45 dated 10 July 2015, made before Sriwi Bawana Nawaksari, S.H., M.Kn., Notary in
     Tangerang Regency, which has obtained approval from the MOLHR based on Decree No.
     AHU-2447956.AH.01.01.of 2015 dated 10 July 2015 and has been registered in the
     Company Register No. AHU-3532199.AH.01.11 Tahun 2015 dated 10 July 2015 (“Deed of
     Establishment of SPU”).

     The articles of association of SPU as contained in the Deed of Establishment of SPU have
     been amended several times, most recently by the Deed of Statement of Resolutions of
     the Shareholders No. 2 dated 8 December 2025, made before Myra Yuwono, S.H., M.Kn.,
     Notary in South Jakarta, and has obtained approval from the MOLHR based on Decree
     No. AHU-0081317.AH.01.02.Tahun 2025 dated 10 December 2025, and has been
     registered in the Company Register No. AHU-0279279.AH.01.11.Tahun 2025 dated 10
     December 2025, whereby the shareholders of SPU approved the amendment to Article 4
     of the articles of association of SPU ("SPU Deed No. 2/2025").

     The Deed of Establishment of SPU and all its amendments, including SPU Deed No.
     2/2025, shall hereinafter collectively be referred to as the “Articles of Association of
     SPU”.

b.   Capital Structure and Shareholding Composition

     Based on the SPU Deed No. 2/2025, the capital structure and shareholding composition
     of SPU are as follows:

                                                        Nominal Value
                Description                Number of Shares       Total Nominal         (%)
                                              (Shares)            Value (Rupiah)
      Authorized Capital                          40,000,000       40,000,000,000
      Issued and Fully Paid-up
      Capital:
      1. MIG                                       34,291,999      34,291,999,000        99.99%
      2. PT Karyaindah Cipta Prima                          1               1,000         0.01%
      Total Issued and Fully Paid-up               34,292,000      34,292,000,000         100.00
      Capital
      Treasury Shares                             -                     -                -


c.   The Composition of the Board of Directors and the Board of Commissioners



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     Based on the Deed of Statement of Resolutions of the Shareholders of SPU No. 51 dated
     14 April 2021, made before Sriwi Bawana Nawaksari S.H., M.Kn., Notary in Tangerang
     Regency, which has been notified to and received by the MOLHR pursuant to the Letter of
     Receipt of Notification of Changes to Company Data No. AHU.AH.01.03-0293466 dated 6
     May 2021 and has been registered in the Company Register No. AHU-0084329.AH.01.11
     Tahun 2021 dated 6 May 2021, the composition of the Board of Directors and the Board
     of Commissioners of SPU is as follows:

       Board of Directors
       President Director           :   Marshal Martinus Tissadharma
       Director                     :   Eddy Mumin

       Board of Commissioners
       Commissioner                 :   Ketut Budi Wijaya

d.   Business Activities

     Based on the Articles of Association of SPU, the purposes and objectives of SPU are to
     engage in the following business fields: (a) catering services for a specific event (event
     catering); (b) provision of food and beverages; (c) real estate owned or leased; and (d)
     other management consultancy activities.

MIG as the Seller

a.   Brief History

     MIG, domiciled in Tangerang Regency, is a limited liability company established under the
     laws of the Republic of Indonesia. MIG was established based on the Deed of
     Establishment No. 32 dated 3 July 2015, made before Sriwi Bawana Nawaksari, S.H.,
     M.Kn., Notary in Tangerang Regency, which has obtained approval from the MOLHR
     based on Decree No. AHU-2446863.AH.01.01 Tahun 2015 dated 3 July 2015 and has
     been registered in the Company Register No. AHU-3528830.AH.01.11 Tahun 2015 dated
     3 July 2015 (“Deed of Establishment of MIG”).

     The articles of association of MIG as contained in the Deed of Establishment of MIG have
     been amended several times, most recently by the Deed of Statement of Resolutions of
     the Shareholders No. 4 dated 18 December 2025, made before Myra Yuwono, S.H., M.Kn.,
     Notary in South Jakarta and has obtained approval from the MOLHR based on Decree No.
     AHU-0009937.AH.01.02.Tahun 2026 dated 14 February 2026, and has been registered in
     the Company Register No. AHU-0032319.AH.01.11.Tahun 2026 dated 14 February 2026,
     whereby the shareholders of MIG approved the amendment to Article 4 of the Articles of
     Association of MIG ("MIG Deed No. 4/2025").

     The Deed of Establishment of MIG and all its amendments, including MIG Deed No.
     4/2025, shall hereinafter collectively be referred to as the “Articles of Association of
     MIG”.

b.   Capital Structure and Shareholding Composition

     Based on the MIG Deed No. 4/2025, the capital structure and shareholding composition
     of the MIG are as follows:

                                                    Nominal Value
                Description              Number of Shares       Total Nominal         (%)
                                            (Shares)            Value (Rupiah)
       Authorized Capital                      125,982,422       68,660,419,990
       Issued and Fully Paid-up
       Capital
       1. PT Lippo Karawaci Tbk                   62,991,210     34,330,209,450        99.99%
       2. PT Maharama Sakti                                1                545         0.01%


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      Total Issued and Fully Paid-up              62,991,211     34,330,209,995        100.00
      Capital
      Treasury Shares                                      -          -                      -


c.   The Composition of the Board of Directors and the Board of Commissioners

     Based on the Deed of Statement of Resolutions of the Shareholders of MIG No. 13 dated
     24 May 2024, made before Sriwi Bawana Nawaksari S.H., M.Kn., Notary in Tangerang
     Regency, which has been notified to and received by the MOLHR pursuant to the Letter of
     Receipt of Notification of Changes to Company Data No. AHU.AH.01.09-021097 dated 5
     June 2024 and has been registered in the Company Register No. AHU-0109884.AH.01.11
     of 2024 dated 5 June 2024, the composition of the Board of Directors and the Board of
     Commissioners of MIG is as follows:

      Board of Directors
      President Director               :   Marshal Martinus Tissadharma
      Director                         :   Jopy Rusli
      Director                         :   Rusbianto Wijaya

      Board of Commissioners
      Commissioner                     :   Ketut Budi Wijaya

d.   Business Activities

     Based on the Articles of Association of MIG, the purposes and objectives of MIG are to
     engage in the following business fields: (a) real estate owned or leased; (b) other
     management consultancy activities; (c) transportation; (d) water supply, wastewater
     management, waste management and recycling, and remediation activities; (e) private
     security activities; and (f) construction.

SFI as the Target Company

a.   Brief History

     SFI, domiciled in Tangerang Regency, is a limited liability company established under the
     laws of the Republic of Indonesia. SFI was established pursuant to Deed of Establishment
     No. 47 dated 13 July 2015, made before Sriwi Bawana Nawaksari, S.H., M.Kn., Notary in
     Tangerang Regency, which has obtained approval from the MOLHR based on Decree No.
     AHU-2448220.AH.01.01. Tahun 2015 dated 13 July 2015 and has been registered in the
     Company Register No. AHU-3533038.AH.01.11 Tahun 2015 dated 13 July 2015 (“Deed of
     Establishment of SFI”).

     The articles of association of SFI, as contained in the Deed of Establishment of SFI, have
     been amended several times, most recently by the Deed of Statement of Resolutions of
     the Shareholders No. 97 dated 27 September 2023, made before Sriwi Bawana
     Nawaksari, S.H., M.Kn., Notary in Tangerang Regency, which has obtained approval from
     the MOLHR based on Decree No. AHU-0059161.AH.01.02 Tahun 2023 dated 30
     September 2023, and has been registered in the Company Register No. AHU-
     0193928.AH.01.11 Tahun 2023 dated 30 September 2023, whereby the shareholders of
     SFI approved the amendment to Article 3 of the articles of association of SFI (“SFI Deed
     No. 97/2023”).

     The Deed of Establishment of SFI and all its amendments, including SFI Deed No.
     97/2023, shall hereinafter be collectively referred to as the “Articles of Association of
     SFI”.

b.   Capital Structure and Shareholding Composition




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     Based on the Deed of Statement of Resolutions of the Shareholders of SFI No. 3 dated 2
     August 2021, made before Sriwi Bawana Nawaksari, S.H., M.Kn., Notary in Tangerang
     Regency, which has been approved by the MOLHR based on Decree No. AHU-
     0053282.AH.01.02.Tahun 2021 dated 29 September 2021, and has been registered in the
     Company Register No. AHU-0167854.AH.01.11.Tahun 2021 dated 29 September 2021,
     the capital structure and shareholding composition of SFI are as follows:

                                                      Nominal Value
                Description               Number of Shares       Total Nominal         (%)
                                             (Shares)            Value (Rupiah)
      Authorized Capital                         20,000,000       20,000,000,000
      Issued and Fully Paid-up
      Capital:
      1. SPU                                         5,549,999     5,549,999,000      99.99998
      2. MIG                                                 1             1,000       0.00002
      Total Issued and Fully Paid-up                 5,550,000     5,550,000,000        100.00
      Capital
      Treasury Shares                               14,450,000    14,450,000,000              -

c.   The Composition of the Board of Directors and the Board of Commissioners

     Based on the Deed of Statement of Meeting Resolutions of the Shareholders of SFI No. 1
     dated 1 April 2026, made before Sriwi Bawana Nawaksari, S.H., M.Kn., Notary in
     Tangerang Regency, the composition of the Board of Directors and Board of
     Commissioners of SFI is as follows:

      Board of Directors
      President Director         :     Hendri Tadjuni
      Director                   :     Vancelia Wiradjaja
      Director                   :     Caesario Parlindungan

      Board of
      Commissioners
      Commissioner               :     Yerry Goei

d.   Business Activities

     Based on the Articles of Association of SFI, the purposes and objectives of SFI are to
     conduct business in the following fields: (i) catering services for a certain period; (ii)
     catering services for a specific event (event catering); (iii) restaurants; (iv)
     installation/assembly of industrial machinery and equipment; (v) repair of machinery for
     general purposes; (vi) repair of machinery for special purposes; (vii) real estate owned or
     leased; and (viii) other management consultancy activities.

PCL as the Target Company

a.   Brief History

     PCL, domiciled in Tangerang Regency, is a limited liability company established under the
     laws of the Republic of Indonesia. SFI was established pursuant to Deed of Establishment
     No. 5 dated 2 May 2008, made before Julijanti Sundjaja, S.H., M.Kn., Notary in Tangerang
     Regency (Second-Level Region), Serpong, which has obtained approval from the MOLHR
     based on Decree No. AHU-37888.AH.01.01 Tahun 2008 dated 3 July 2008 and has been
     registered in the Company Register No. AHU-0054787.AH.01.09 Tahun 2008 dated 3 July
     2008 (“Deed of Establishment of PCL”).

     The articles of association of PCL, as contained in the Deed of Establishment of PCL, have
     been amended several times, most recently by the Deed of Statement of Resolutions of
     the Shareholders of PCL No. 21 dated 26 July 2024, made before Myra Yuowono, S.H.,
     Notary in Jakarta, which has obtained approval from the MOLHR based on Decree No.


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           AHU-0047659.AH.01.02 Tahun 2024 dated 2 August 2024, and has been registered in the
           Company Register No. AHU-0159951.AH.01.11 Tahun 2024 dated 2 August 2024,
           whereby the shareholders of PCL approved the amendment to Article 3 of the articles of
           association of SFI regarding the purposes and objectives as well as the business activities
           (“PCL Deed No. 21/2024”).

           The Deed of Establishment of PCL and all its amendments, including PCL Deed No.
           21/2024, shall hereinafter be collectively referred to as the “Articles of Association of
           PCL”

     b.    Capital Structure and Shareholding Composition

           Based on the Deed of Written Statement of Shareholder’s Resolutions in Lieu of an
           Extraordinary General Meeting of Shareholders of PCL No. 1 dated 12 November 2025,
           made before Herlinda, S.H., M.Kn., Notary in Cilegon City, which has been notified to and
           received by the MOL pursuant to the Letter of Receipt of Notification of Changes to
           Company Data No. AHU-AH.01.09-0360545 dated 8 December 2025, and has been
           registered in the Company Register No AHU-0276881.AH.01.11.Tahun 2025 dated 8
           December 2025, the capital structure and shareholding composition of PCL are as follows:

                                                              Nominal Value
                           Description           Number of Shares        Total Nominal           (%)
                                                    (Shares)             Value (Rupiah)
            Authorized Capital                             364,000       364,000,000,000
            Issued and Fully Paid-up
            Capital:
            1. SPU                                             91,346     91,346,000,000           96.06
            2. MIG                                              3,750      3,750,000,000            3.94
            Total Issued and Fully Paid-up                     95,096     95,096,000,000          100.00
            Capital
            Treasury Shares                                   268,904    268,904,000,000                -

     c.    The Composition of the Board of Directors and the Board of Commissioners

           Based on the Deed of Statement of Meeting Resolutions of the Shareholders of PCL No.
           4 dated 1 April 2026, made before Sriwi Bawana Nawaksari, S.H., Notary in Tangerang
           Regency, the composition of the Board of Directors and Board of Commissioners of PCL
           is as follows:

             Board of Directors
             President Director              :   Hendri Tadjuni
             Director                        :   Vancelia Wiradjaja
             Director                        :   Caesario Parlindungan

             Board of Commissioners
             Commissioner                    :   Yerry Goei

     d.    Business Activities

           Based on the PCL Articles of Association, the purposes and objectives of PCL are to
           engage in business activities in the following lines of business: (i) beverage outlets / cafés;
           (ii) restaurant business; (iii) provision of catering services for a specific period; and (iv)
           catering services for specific events (event catering).

3.   DESCRIPTION OF AFFILIATION RELATIONSHIP AND THE NATURE OF THE AFFILIATION
     RELATIONSHIP OF THE PARTIES INVOLVED IN THE ACQUISITION TRANSACTIONS

     The Affiliation relationship in relation to the Acquisition Transactions arises due to the existence
     of a control relationship by the same party over the parties involved in the Acquisition



                                                  10
Page 11
     Transactions, namely under the control of PT Inti Anugerah Pratama, with the ultimate beneficial
     owner being James T. Riady.

     In relation to FOD as the buyer, 99.99% of the shares of FOD are owned by the Company, where
     the controlling shareholder of the Company is PT Multipolar Tbk, which is a public company
     controlled by PT Inti Anugerah Pratama.

     In relation to MSE as the buyer, 99.80% of the shares of MSE are owned by the Company, where
     the controlling shareholder of the Company is PT Multipolar Tbk, which is a public company
     controlled by PT Inti Anugerah Pratama.

     In relation to SPU and MIG as the sellers, 99% of the shares of SPU are owned by MIG, where
     the controlling shareholder of MIG is PT Lippo Karawaci Tbk, which is a public company
     controlled by PT Inti Anugerah Pratama.

        EXPLANATION, CONSIDERATIONS, AND REASONS FOR THE ACQUISITION
      TRANSACTIONS AND ITS IMPACT ON THE COMPANY’S FINANCIAL CONDITION

1.   EXPLANATION, CONSIDETATIONS,                AND      REASONS       FOR     THE     ACQUISITION
     TRANSACTIONS

     The Acquisition Transactions are carried out in order to strengthen the development of the
     Company’s business in the food service sector, particularly through catering and restaurant
     business activities, which is expected to support the diversification of the Company’s revenue
     sources while also strengthening the retail business ecosystem operated by the Company.

     Through such business activities, the Company sees potential synergies with its retail operations,
     among others in the development of ready-to-eat food products, the provision of food services
     for customers, as well as the optimization of the food product supply chain that can support the
     Company’s store operations.

     The Company conducts the Acquisition Transactions with affiliated parties after considering
     various aspects, among others the alignment of business interests, efficiency of the transaction
     process, as well as potential operational synergies that can support the development of the
     Company’s business activities. The Acquisition Transactions are carried out with due observance
     of the principle of fairness, in accordance with the applicable laws and regulations, and therefore
     the Company believes that the Acquisition Transactions provide optimal benefits for the Company
     and its shareholders.

2.   IMPACT OF THE ACQUISITION TRANSACTIONS ON THE COMPANY’S FINANCIAL
     CONDITION

     The table below shows an overview of the financial condition of the Company and its subsidiaries
     as of 31 December 2025 before and after the implementation of the Acquisition Transactions.

     Consolidated Balance Sheet                                                    Proforma
                                                             Audit
     (in million Rupiah)                                                       After Transaction
                                                       31 December 2025
                                                                               31 December 2025
     Cash and cash equivalents                                    248,971                   240,662
     Accounts receivable
         Third parties                                             35,011                    36,994
         Related parties                                            1,324                    38,715
     Other receivables                                            293,499                   293,526
     Inventories                                                1,413,636                 1,415,529
     Prepaid taxes                                                 21,771                    26,488
     Prepaid expenses                                              58,157                    58,222
     Other current assets                                          12,362                    13,608
     Total Current Assets                                       2,084,731                 2,123,554

     Other non-current financial assets                             8,955                     9,104
     Fixed assets                                                 389,024                   398,020
     Lease security deposit                                       123,394                   123,394


                                                  11
Page 12
Right-of-use assets                                              654,970                  654,970
Intangible assets                                                  5,017                    6,579
Deferred tax assets                                              296,897                  298,226
Other assets                                                      29,869                   29,936
Total Non-Current Assets                                       1,508,126                1,520,229

TOTAL ASSETS                                                   3,592,857                3,643,783

Short-term bank loans                                            550,000                  550,000
Trade payables                                                 1,303,238                1,316,989
Dividend payables                                                      -                   11,330
Accrued expenses                                                 244,847                  263,433
Tax payables                                                      27,198                   28,944
Short-term employee benefits liabilities                          83,611                   83,611
Short-term lease liabilities                                     177,641                  177,641
Other short-term financial liabilities                           158,106                  158,106
Other current liabilities                                         32,533                   33,242
Total Current Liabilities                                      2,557,174                2,623,296

Long-term bank loans                                             245,000                  245,000
Long-term lease liabilities                                      584,849                  584,849
Short-term employee benefits liabilities                         180,751                  186,334
Deferred tax liabilities                                              31                       31
Other long-term liabilities                                        7,295                    7,295
Total Non-Current Liabilities                                  1.017.926                1,023,509

Total Liabilities                                              3,595,100                3,646,806

Share capital                                                    648,332                  648,332
Additional paid-in capital                                     2,266,631                2,266,631
Other components of equity                                             14                    (576)
Retained earnings                                            (2,919,133)              (2,919,133)
Total equity attributable to owners of the parent                 (4,156)                  (4,746)
Non-controlling interests                                           1,913                    1,913
Total equity                                                      (2,243)                  (2,833)

TOTAL LIABILITIES AND EQUITY                                   3,592,857                3,643,973

Consolidated Statement of Profit or Loss                                          Proforma
                                                               Audit
(in million Rupiah)                                                           After Transaction
                                                         31 December 2025
                                                                              31 December 2025
NET SALES                                                         7,253,204              7,421,016
COST OF GOODS SOLD                                              (5,985,963)            (6,053,342)
GROSS PROFIT                                                      1,267,241              1,367,674

Selling expenses                                                  (239,567)             (303,905)
General and administrative expense                              (1,074,972)           (1,106,633)
Rental income                                                        73,207                73,207
Other income (expenses)                                                 174                   174
OPERATING PROFIT                                                     26,083                30,518

Financial income                                                      5,602                 7,342
Finance costs                                                     (124,487)             (133,226)
EARNINGS BEFORE TAX                                                (92,802)              (95,366)

Income tax benefit (expense)                                       (59,392)              (61,567)
CURRENT YEAR LOSS                                                 (152,194)             (156,932)

Other comprehensive income (loss)                                   (2,201)               (1,988)
TOTAL COMPREHENSIVE LOSS FOR THE                                  (154,395)             (158,921)
YEAR




                                                    12
Page 13
     SUMMARY OF THE INDEPENDENT APPRAISER’S REPORT ON THE FAIRNESS OF THE
                           ACQUISTION TRANSACTION

1.    SUMMARY OF THE VALUATION REPORT

A.    Summary of the Valuation of 100% Shares in SFI

      Public Appraisal Office Kusnanto & Rekan (“KR”), a licensed KJPP based on the Decree of the
      Minister of Finance No. 2.19.0162 dated 15 July 2019 and registered as a capital market
      supporting professional services firm with the OJK under Registration Certificate No. STTD.PB-
      01/PJ-1/PM.223/2023 (business valuation), has been appointed by the Company’s management
      to determine the market value of 100% of the shares in SFI in accordance with engagement letter
      No. KR.260105-003 dated 5 January 2026, which has been approved by the Company’s
      management.

      The following is a summary of the valuation report for 100% of the shares in SFI as set out in
      Report No. 00047/2.0162-00/BS/05/0153/1/III/2026 dated 30 March 2026:

      a. Parties to the Transaction

          The parties involved in the Acquisition Transactions are the Company, MSE, FOD, and SFI.

      b. Object of Valuation

          The object of the valuation is the market value of 100% of the shares in SFI (the “SFI
          Valuation Object”).

      c. Purpose of Valuation

          The purpose of the valuation is to obtain an independent opinion regarding the market value
          of the SFI Valuation Object, expressed in Indonesian Rupiah and/or its equivalent as of 31
          December 2025.

      d. Limiting Conditions and Key Assumptions

          This valuation has been prepared based on market and economic conditions, general
          business and financial conditions, as well as applicable government regulations as of the
          date of issuance of this valuation report.

          The valuation of the SFI Valuation Object using the discounted cash flow method is based
          on SFI’s financial projections prepared by SFI’s management. In preparing these financial
          projections, various assumptions were developed based on SFI’s performance in prior years
          and on management’s future plans. KR has made adjustments to these financial projections
          to more reasonably reflect the operating conditions and performance of SFI as of the
          valuation date. In general, no significant adjustments were made by KR to the projected
          performance targets of SFI, and such projections are deemed to reflect their achievability
          (fiduciary duty). KR is responsible for the execution of the valuation and for the
          reasonableness of the financial projections based on SFI’s historical performance and
          management’s information regarding such projections. KR is also responsible for the SFI
          valuation report and the final value conclusion.

          In this valuation engagement, KR has assumed that all conditions and obligations of the
          Company have been fulfilled. KR also assumes that from the valuation date up to the date of
          issuance of this report, there have been no changes that materially affect the assumptions
          used in this valuation. KR is not responsible for reaffirming, supplementing, or updating its
          opinion due to changes in assumptions, conditions, or events occurring after the date of this
          report.

          In conducting its analysis, KR has assumed and relied upon the accuracy, reliability, and
          completeness of all financial and other information provided by the Company and SFI or


                                                  13
Page 14
     otherwise publicly available, which is assumed to be true, complete, and not misleading, and
     KR is not responsible for conducting any independent verification of such information. KR
     has also relied on representations from the management of the Company and SFI that they
     are not aware of any facts that would render the information provided to KR incomplete or
     misleading.

     The valuation analysis of the SFI Valuation Object has been prepared using the data and
     information as disclosed above. Any changes to such data and information may materially
     affect KR’s final opinion. KR shall not be responsible for any changes in its valuation
     conclusion or for any loss, damage, cost, or expense arising from any failure to disclose
     information, resulting in incomplete and/or misinterpreted data.

     As the results of KR’s valuation are highly dependent on the underlying data and
     assumptions, any changes in the data sources or assumptions in accordance with market
     conditions may affect the valuation results. Accordingly, KR states that any changes to the
     data used may impact the valuation outcome, and such differences may be material.
     Although this valuation report has been prepared in good faith and in a professional manner,
     KR does not accept responsibility for any differences in conclusions arising from additional
     analyses, the application of this valuation as a basis for transaction analysis, or changes in
     the underlying data used in the valuation. The valuation report of the SFI Valuation Object
     constitutes a non-disclaimer opinion and is a public report, except for confidential information
     that may affect the operations of the Company and SFI.

     KR’s work in relation to the valuation of the SFI Valuation Object does not constitute, and
     should not be construed in any way as, a review or audit, or the performance of agreed-upon
     procedures on financial information. Such work is also not intended to identify weaknesses
     in internal control, errors or irregularities in financial statements, or violations of laws or
     regulations. Furthermore, KR has obtained information regarding the legal status of SFI
     based on SFI’s articles of association.

e. Valuation Method

     The valuation methods used in valuing the SFI Valuation Object are the discounted cash flow
     method (discounted cash flow [DCF] method) and the guideline publicly traded company
     method.

     The discounted cash flow method was selected considering that SFI’s future business
     activities are expected to fluctuate in line with projections of SFI’s business development. In
     applying this method, SFI’s operations are projected based on such business development
     forecasts. The cash flows generated from these projections are then converted into present
     value using a discount rate that reflects the associated risk level. The indication of value is
     the aggregate present value of such cash flows.

     The guideline publicly traded company method is used in this valuation because, although
     there is no directly comparable publicly listed company with a similar scale of business and
     assets, available market data of public companies is considered usable as a benchmark for
     the valuation of SFI’s shares.

     The above approaches and methods are deemed by KR to be the most appropriate for this
     engagement and have been agreed upon by the management of the Company and SFI.
     Nevertheless, other valuation approaches and methods may be applied which could result in
     different valuation outcomes.

     Furthermore, the values obtained from each method are reconciled through a weighting
     process.

f.   Conclusion




                                              14
Page 15
        Based on the analysis of all data and information received by KR and after considering all
        relevant factors affecting the valuation, KR is of the opinion that the market value of the SFI
        Valuation Object as of 31 December 2025 amounts to Rp33.47 billion.

B.   Summary of the Valuation of 100% Shares in PCL

     KR, a licensed KJPP based on the Decree of the Minister of Finance No. 2.19.0162 dated 15
     July 2019 and registered as a capital market supporting professional services firm with OJK
     Registration Certificate No. STTD.PB-01/PJ-1/PM.223/2023 (business valuation), has been
     appointed by the Company’s management to determine the market value of 100.00% of the
     shares in PCL in accordance with engagement letter No. KR.260105-003 dated 5 January 2026,
     which has been approved by the Company’s management.

     The following is a summary of the valuation report for 100% of the shares in PCL as set out in
     Report No. 00046/2.0162-00/BS/05/0153/1/III/2026 dated 30 March 2026:

     a. Parties to the Transaction

        The parties involved in the Acquisition Transactions are the Company, MSE, FOD, and PCL.

     b. Object of Valuation

        The object of the valuation is the market value of 100% of the shares in PCL (the “PCL
        Valuation Object”).

     c. Purpose of Valuation

        The purpose of the valuation is to obtain an independent opinion regarding the market value
        of the PCL Valuation Object, expressed in Indonesian Rupiah and/or its equivalent as of 31
        December 2025.

     d. Limiting Conditions and Key Assumptions

        This valuation has been prepared based on market and economic conditions, general
        business and financial conditions, as well as applicable government regulations as of the
        date of issuance of this valuation report.

        The valuation of the PCL Valuation Object using the discounted cash flow method is based
        on PCL’s financial projections prepared by PCL’s management. In preparing these financial
        projections, various assumptions were developed based on PCL’s performance in prior years
        and on management’s future plans. KR has made adjustments to these financial projections
        to more reasonably reflect the operating conditions and performance of PCL as of the
        valuation date. In general, no significant adjustments were made by KR to the projected
        performance targets of PCL, and such projections are deemed to reflect their achievability
        (fiduciary duty). KR is responsible for the execution of the valuation and for the
        reasonableness of the financial projections based on PCL’s historical performance and
        management’s information regarding such projections. KR is also responsible for the PCL
        valuation report and the final value conclusion.

        In this valuation engagement, KR has assumed that all conditions and obligations of the
        Company have been fulfilled. KR also assumes that from the valuation date up to the date of
        issuance of this report, there have been no changes that materially affect the assumptions
        used in this valuation. KR is not responsible for reaffirming, supplementing, or updating its
        opinion due to changes in assumptions, conditions, or events occurring after the date of this
        report.

        In conducting its analysis, KR has assumed and relied upon the accuracy, reliability, and
        completeness of all financial and other information provided by the Company and PCL or
        otherwise publicly available, which is assumed to be true, complete, and not misleading, and
        KR is not responsible for conducting any independent verification of such information. KR


                                                 15
Page 16
   has also relied on representations from the management of the Company and PCL that they
   are not aware of any facts that would render the information provided to KR incomplete or
   misleading.

   The valuation analysis of the PCL Valuation Object has been prepared using the data and
   information as disclosed above. Any changes to such data and information may materially
   affect KR’s final opinion. KR shall not be responsible for any changes in its valuation
   conclusion or for any loss, damage, cost, or expense arising from any failure to disclose
   information, resulting in incomplete and/or misinterpreted data.

   As the results of KR’s valuation are highly dependent on the underlying data and
   assumptions, any changes in the data sources or assumptions in accordance with market
   conditions may affect the valuation results. Accordingly, KR states that any changes to the
   data used may impact the valuation outcome, and such differences may be material.
   Although this valuation report has been prepared in good faith and in a professional manner,
   KR does not accept responsibility for any differences in conclusions arising from additional
   analyses, the application of this valuation as a basis for transaction analysis, or changes in
   the underlying data used in the valuation. The valuation report of the PCL Valuation Object
   constitutes a non-disclaimer opinion and is a public report, except for confidential information
   that may affect the operations of the Company and PCL.

   KR’s work in relation to the valuation of the PCL Valuation Object does not constitute, and
   should not be construed in any way as, a review or audit, or the performance of agreed-upon
   procedures on financial information. Such work is also not intended to identify weaknesses
   in internal control, errors or irregularities in financial statements, or violations of laws or
   regulations. Furthermore, KR has obtained information regarding the legal status of PCL
   based on PCL’s articles of association.

e. Valuation Method

   The valuation methods used in valuing the PCL Valuation Object are the discounted cash
   flow method (discounted cash flow [DCF] method) and the guideline publicly traded company
   method.

   The discounted cash flow method was selected considering that PCL’s future business
   activities are expected to fluctuate in line with projections of PCL’s business development. In
   applying this method, PCL’s operations are projected based on such business development
   forecasts. The cash flows generated from these projections are then converted into present
   value using a discount rate that reflects the associated risk level. The indication of value is
   the aggregate present value of such cash flows.

   The guideline publicly traded company method is used in this valuation because, although
   there is no directly comparable publicly listed company with a similar scale of business and
   assets, available market data of public companies is considered usable as a benchmark for
   the valuation of PCL’s shares.

   The above approaches and methods are deemed by KR to be the most appropriate for this
   engagement and have been agreed upon by the management of the Company and PCL.
   Nevertheless, other valuation approaches and methods may be applied which could result in
   different valuation outcomes.

   Furthermore, the values obtained from each method are reconciled through a weighting
   process.




                                            16
Page 17
     f.   Conclusion

          Based on the analysis of all data and information received by KR and after considering all
          relevant factors affecting the valuation, KR is of the opinion that the market value of the PCL
          Valuation Object as of 31 December 2025 amounts to Rp2.05 billion.

2.   SUMMARY OF THE FAIRNESS OPINION REPORT ON THE ACQUISITION TRANSACTIONS

     The Company has appointed KR as a Public Appraisal Office, licensed based on the Decree of
     the Minister of Finance No. 2.19.0162 dated 15 July 2019 and registered as a capital market
     supporting professional services firm with the Financial Services Authority (OJK) under
     Registration Certificate No. STTD.PB-01/PJ-1/PM.223/2023 (business valuation), pursuant to
     Engagement Letter No. KR.260105-003 dated 5 January 2026, which has been approved by the
     Company’s management, to provide a fairness opinion on the Acquisition Transactions.

     The following is a summary of the fairness opinion report issued by KR through Report No.
     00052/2.0162-00/BS/05/0153/1/IV/2026 dated 1 April 2026 (“Fairness Opinion”):

     A. Parties to the Transaction

          The parties involved in the Acquisition Transactions are the Company, MSE, FOD, MIG, SPU,
          SFI, and PCL.

     B. Object of the Fairness Opinion

          The transaction objects covered under the Fairness Opinion on the Acquisition Transactions
          are as follows:

          (i)    MSE has purchased 3,750 shares, representing 3.94338% of the shares in PCL, from
                 MIG with a transaction value of Rp0.08 billion in connection with the PCL Acquisition
                 Transaction.

          (ii)   FOD has acquired 91,346 shares, representing 96.05662% of the shares in PCL, from
                 SPU with a transaction value of Rp1.92 billion in connection with the PCL Acquisition
                 Transaction.

          (iii) MSE has purchased 1 share, representing 0.00002% of the shares in SFI, from MIG
                with a transaction value of Rp5.79 thousand in connection with the SFI Acquisition
                Transaction.

          (iv) FOD has acquired 5,549,999 shares, representing 99.99998% of the shares in SFI, from
               SPU with a transaction value of Rp32.13 billion in connection with the SFI Acquisition
               Transaction.

     C. Purpose and Objective of the Fairness Opinion

          The purpose and objective of the preparation of the fairness opinion report on the Acquisition
          Transactions are to provide the Board of Directors of the Company with an overview of the
          fairness of the Acquisition Transactions from a financial perspective and to comply with
          applicable regulations, namely OJK Regulation No. 42/2020.

     D. Assumptions and Limiting Conditions

          The analysis of the Fairness Opinion on the Acquisition Transactions has been prepared
          using the data and information as disclosed above, which have been reviewed by KR. In
          conducting its analysis, KR has relied on the accuracy, reliability, and completeness of all
          financial information, legal status information of the Company, and other information provided
          by the Company or publicly available, and KR does not assume responsibility for the accuracy
          of such information. Any changes to such data and information may materially affect KR’s
          final opinion. KR also relies on representations from the Company’s management that they


                                                   17
Page 18
   are not aware of any facts that would render the information provided incomplete or
   misleading. Accordingly, KR is not responsible for any changes in its fairness opinion due to
   changes in such data and information.

   The Company’s consolidated financial projections before and after the Acquisition
   Transactions have been prepared by the Company’s management. KR has reviewed these
   projections and considers that they reasonably reflect the Company’s operating conditions
   and performance. In general, no significant adjustments were required by KR to the
   Company’s projected performance targets.

   KR has not conducted any inspection of the Company’s fixed assets or facilities. In addition,
   KR does not provide any opinion on the tax impact of the Acquisition Transactions. The
   services provided by KR in relation to the Acquisition Transactions are limited to the issuance
   of the Fairness Opinion and do not constitute accounting, audit, or tax services. KR has not
   conducted any legal due diligence on the validity of the Acquisition Transactions or its tax
   implications. The Fairness Opinion is solely reviewed from an economic and financial
   perspective. The Fairness Opinion report constitutes a non-disclaimer opinion and is a public
   report, except for confidential information that may affect the Company’s operations.
   Furthermore, KR has obtained information regarding the legal status of the Company, MIG,
   SPU, PCL, and SFI based on their respective articles of association.

   KR’s work in relation to the Acquisition Transactions does not constitute, and should not be
   construed as, a review or audit, or the performance of agreed-upon procedures on financial
   information. Such work is also not intended to identify weaknesses in internal control, errors
   or irregularities in financial statements, or violations of laws or regulations. In addition, KR
   does not have the authority and is not in a position to obtain and analyze other potential
   transactions outside the Acquisition Transactions that may be available to the Company or
   their potential impact on the Acquisition Transactions.

   This Fairness Opinion has been prepared based on market and economic conditions, general
   business and financial conditions, as well as applicable government regulations relating to
   the Acquisition Transactions as of the date of this Fairness Opinion.

   In preparing this Fairness Opinion, KR has applied several assumptions, including that all
   conditions and obligations of the Company and all parties involved in the Acquisition
   Transactions have been fulfilled. The Acquisition Transactions is assumed to be executed as
   described within the specified timeframe and based on the accuracy of the information
   disclosed by the Company’s management.

   This Fairness Opinion must be considered as a whole, and the use of any part of the analysis
   or information without considering the entirety of the analysis and information may lead to
   misleading views and conclusions regarding the underlying process of the Fairness Opinion.
   The preparation of this Fairness Opinion is a complex process and may not be properly
   understood through partial analysis.

   KR also assumes that from the date of issuance of the Fairness Opinion up to the completion
   date of the Acquisition Transactions, there will be no changes that materially affect the
   assumptions used. KR is not responsible for reaffirming, supplementing, or updating its
   opinion due to changes in assumptions, conditions, or events occurring after the date of this
   report. The calculations and analyses performed in connection with the Fairness Opinion
   have been conducted properly, and KR is responsible for the Fairness Opinion report.

   The conclusion of this Fairness Opinion shall remain valid provided that there are no material
   changes affecting the Acquisition Transactions. Such changes include, but are not limited to,
   changes in internal conditions of the Company as well as external conditions such as market
   and economic conditions, general business, trade and financial conditions, and applicable
   Indonesian laws and regulations after the date of this Fairness Opinion report. Should such
   changes occur, the Fairness Opinion on the Acquisition Transactions may differ.

E. Approach and Methods of Fairness Opinion


                                            18
Page 19
          In evaluating the Fairness Opinion on the Acquisition Transactions, KR has conducted
          analyses using the following approaches and procedures:

          (i)    Analysis of the Acquisition Transactions;

          (ii)   Qualitative and quantitative analysis of the Acquisition Transactions; and

          (iii) Analysis of the fairness of the Acquisition Transactions.

       F. Conclusion of Fairness Opinion

          Based on the scope of work, assumptions, data, and information obtained from the
          Company’s management used in the preparation of the report, as well as the review of the
          financial impact of the Acquisition Transactions as disclosed in Fairness Opinion report, KR
          is of the opinion that the Acquisition Transactions are fair.

     STATEMENT OF THE BOARD OF DIRECTORS AND THE BOARD OF COMMISSIONERS OF
                                  THE COMPANY

This Disclosure of Information has been approved by the Board of Directors and the Board of
Commissioners of the Company. The Board of Directors and the Board of Commissioners of the
Company, either individually or jointly, hereby declare that:

1.     In accordance with the provisions of Article 3 of OJK Regulation No. 42/2020, the Acquisition
       Transactions has undergone adequate procedures to ensure that the Affiliated Transaction has
       been conducted in accordance with generally accepted business practices;

2.     The Acquisition Transactions as described above constitutes an Affiliated Transaction but does
       not contain any Conflict of Interest as referred to in OJK Regulation No. 42/2020, and does not
       constitute a material transaction as referred to in OJK Regulation No. 17/2020 on Material
       Transactions and Changes in Business Activities; and

3.     To the best of our knowledge, all material information relating to the Acquisition Transactions in
       this Disclosure of Information has been fully disclosed, and such information is not misleading.

                                      ADDITIONAL INFORMATION

Should the shareholders of the Company require further information in connection with the Acquisition
Transactions, please contact:


                                     PT MATAHARI PUTRA PRIMA TBK
                                             Corporate Secretary
                                Hypermart Cyberpark Karawaci, UG Floor
                                Jl. Sultan Falatehan, North Lippo Karawaci
                                        Tangerang 15138, Indonesia
                                        Telephone: +62 21 50813000
                                        Facsimile: +62 21 80615757
                                          website: www.mppa.co.id
                              email: corporate.communication@hypermart.co.id




                                                    19

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linked org MATAHARI PUTRA PRIMA TBK p.1 ×8
linked org Lippo Karawaci p.1 ×7
linked org PT Sunshine Prima Utama. p.2
linked person Mirtha Sukanto p.4 ×2
linked person Hendri Tadjuni p.4 ×4
linked person Caesario Parlindungan p.4 ×3
linked person Yerry Goei p.4 ×4
linked person Marshal Martinus Tissadharma p.7 ×2
linked person Ketut Budi Wijaya p.7 ×2
linked org Inti Anugerah p.11 ×4
possible person Rusbianto Wijaya p.8
possible org Multipolar Tbk p.11 ×4
unresolved org PT Fortuna Optima Distribusi. KJPP p.2
unresolved org Minister of Law p.2
unresolved org Minister of Law and Human Rights p.2
unresolved org PT Matahari Super Ekonomi. p.2
unresolved org Financial Services Authority p.2 ×2
unresolved org PT Prima Cipta Lestari OJK Regulation p.2
unresolved org PT Sunshine Food International. SPU p.2
unresolved person Sriwi Bawana Nawaksari · Notaris p.3 ×33
unresolved org KJPP Kusnanto & Rekan p.3
unresolved org KJPP Kusnanto p.3
unresolved person Eveline Suriahudaja Konig · Notaris p.5
unresolved org Minister of Justice p.5
unresolved org Central Jakarta District Court p.5
unresolved person Myra Yuwono · Notaris p.6 ×3
unresolved org PT Karyaindah Cipta Prima p.6
unresolved org PT Maharama Sakti p.7
unresolved person Julijanti Sundjaja · Notaris p.9
unresolved person Myra Yuowono · Notaris p.9
unresolved person Herlinda · Notaris p.10
unresolved org PT Inti Anugerah Pratama p.11
unresolved org PT Inti Anugerah Pratama. In p.11 ×2
unresolved org PT Inti Anugerah Pratama. EXPLANATION p.11
unresolved org SFI Public Appraisal Office Kusnanto & Rekan p.13
unresolved org Minister of Finance p.13 ×3

Extraction attempts how the parser did, and what it refused

Nothing structured was extracted from this document — the attempts below say why.

Rule parser Needs review confidence 0.091 4051 ms 12 Sep 2026 22:29
Raw output
{'appraiser_exempt': None,
 'appraiser_name': '',
 'assets': [],
 'currency': None,
 'fact_type': '',
 'issuer_name': '',
 'kind': 'MATERIAL_FACT',
 'kjpp_name': '',
 'letter_number': '',
 'object_text': '',
 'object_truncated': False,
 'parties': [],
 'pct_of_equity': None,
 'reference_period': '',
 'requires_rups': None,
 'rups_date': None,
 'ticker': '',
 'transaction_date': None,
 'valuation_date': None,
 'value': None}
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