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Page 1
                  INFORMATION DISCLOSURE
          In connection with the Company's plan to Distribute Share Dividends Derived from
                   the Capitalization of Retained Earnings for the 2025 Fiscal Year

      In Compliance with the Regulation of the Financial Services Authority (OJK) No. 27 of 2020
                          concerning the Bonus Shares (“POJK 27/2020”)




                                   PT Wintermar Offshore Marine Tbk
                                             (“Company”)

                                          Business Activities:
                             Domestic Shipping and its Supporting Activities
                            focusing on vessels supporting offshore activities
                                       for the oil and gas industry


                                       Based in Jakarta, Indonesia
                                                  Office:
                          Jl. Kebayoran Lama No. 155, Jakarta Barat - Indonesia
                           Telp. No. 62-21-5305201/2 Fax. No. 62-21-5305203
                                          www.wintermar.com
                                   investor_relations@wintermar.com




                                  INFORMATION TO SHAREHOLDERS

The Company intends to carry out the Bonus Share Distribution, which is a Share Dividend derived from the
capitalization of the Company’s Retained Earnings (“Share Dividend Distribution”), in accordance with
POJK 27/2020 regarding Bonus Shares (“POJK 27/2020”), which will be submitted for approval at the
Company’s General Meeting of Shareholders to be held on 13 May 2026, from 14:00 WIB until completion.




                  This Information Disclosure is issued in Jakarta on 6 April 2026
Page 2
                                            INTRODUCTION

The Company will hold a General Meeting of Shareholders (“GMS”) on Wednesday, 13 May 2026, where
one of the agenda items will be to obtain approval from the GMS regarding the planned Share Dividend
Distribution derived from the capitalization of the Company’s Retained Earnings, which is included in
the Agenda Item for the Approval of Stock and Cash Dividends for the 2025 Fiscal Year in accordance
with the provisions of POJK 27/2020 and relevant regulations.

This Information Disclosure is made in the interest of the Company’s shareholders to provide clear
information regarding the proposed Share Dividend Distribution Plan, thereby enabling the
shareholders to make an informed decision regarding the Company’s plan of Share Dividend
Distribution.

                                        COMPANY INFORMATION

 PT Wintermar Offshore Marine Tbk (the “Company”) was established under the name PT Swakarya
 Mulia Shipping pursuant to Deed No. 98 dated 18 December 1995, made before Notary Trisnawati
 Mulia, S.H. The deed of establishment has obtained approval from the Minister of Justice of the
 Republic of Indonesia by virtue of Decree No. C2-7680.HT.01.01.TH.96 dated 6 March 1996.

 The Company’s Articles of Association have been amended several times, most recently amended by
 Deed No. 03 dated 29 April 2025, made before Rahayu Ningsih, S.H., Notary in Jakarta, concerning the
 increase of issued and fully paid-up capital. This amendment was accepted by the Minister of Law of
 the Republic of Indonesia with Letter No. AHU-AH.01.09-0250367 and AHU-AH.01.03-0135901, both
 dated 20 May 2025.

 a.    Business Activities of the Company

       In accordance with Article 3 of the Company’s Articles of Association, the scope of the
       Company’s business activities includes shipping operations. The Company commenced its
       commercial operations in 1996. At present, the Company is engaged in the shipping industry
       with a focus on offshore support vessels serving the oil and gas sector.

 b.    Capitalization and Shareholding Structure of the Company

       Based on the Company’s Shareholder Register, the composition of the Company’s share
       ownership as of 31 December 2025 is as follows:


       DESCRIPTION                                 TOTAL SHARE       NOMINAL VALUE           %
                                                                     Rp. 100 Per Share
       Authorised Capital                           14,220,000,000    1,422,000,000,000 -
       Issued and Paid-up Capital
       1    PT Wintermarjaya Lestari                 1,517,207,252      151,720,725,200       34,010
       2    Johnson Williang Sutjipto                  325,494,840       32,549,484,000        7.296
       3    Manoj Pitamber Nanwani                     262,269,239       26,226,923,900        5.879
Page 3
     4     Pinky NK                                         246,405,469       24,640,546,900     5.524
     5     Board of Commissioners and Directors of
             the Company
             a. Sugiman Layanto (Managing                   351,190,093       35,119,009,300     7.872
                 Director)                                   39,428,901        3,942,890,100     0.883
             b. Nely Layanto (Director)                       5,174,334          514,733,340     0.115
             c. Janto Lili (Director)                         3,065,217          306,521,700     0.067
             d. Muhamad Shanie Mubarak (Director)         1,657,496,417      165,749,641,700    37.160
     6     Public (each holding below 5%)                    53,283,500        5,328,350,000     1.194
     7     Treasury Stock
     Total of Issued and Paid-up Capital                  4,460,988,262      446,098,826,200   100.000
     Portfolio Stock                                                                            -


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

     Pursuant to Deed No. 02 dated 03 June 2025 made before Notary Rahayu Ningsih, S.H, Notary
     in Jakarta, the composition of Board of Commissioners and Directors of the Company as of date
     of this Information Disclosure to the Shareholders shall be as follows:

     Commissioners
     President Commissioner                          : Jonathan Jochanan
     (Independent Commissioner)
     Independent Commissioner                        : Sim Idrus Munandar
     Commissioner                                    : John Stuart Anderson Slack

     Directors
     Managing Director                               : Sugiman Layanto
     Director                                        : Nely Layanto
     Director                                        : Janto Lili
     Director                                        : Muhamad Shanie Mubarak

     Corporate Secretary                             : Nely Layanto

     Audit Committee
     Pursuant to Resolution of Board of Commissioners on 19 July 2021, Audit Commmitee has been
     appointed with the following composition:
     Chairman                               : Sim Idrus Munandar
     Members                                : Antonius Karamoy
                                            : Hanafiah Alam

d.   Summary of the Company’s Audited Financial Statements
     The Company’s annual Consolidated Financial Statements for the year ended on 31 December
     2025 have been audited by Public Accountant Tjun Tjun, Reg. No. AP.1115, from the Public
     Accounting Firm Amir Abadi Jusuf, Aryanto, Mawar & Rekan, as stated in Audit Report No.
     00247/2.1030/AU.1/05/1115-4/1/III/2026 dated 16 March 2026. The consolidated financial
     statements were presented without modification, the consolidated financial position of PT
     Wintermar Offshore Marine Tbk and its subsidiaries, as well as their consolidated financial
Page 4
    performance and cash flows for the year then ended, in accordance with Indonesian Financial
    Accounting Standards.
.
                                                               (in full US Dollar, unless otherwise stated)
     Balance                                              For the Year Ended 31 December 2025
                                                                           (audited)

     Asset
     Current Asset                                                                           93,480,573
     Non-current Assets                                                                     186,353,860
     Total Assets                                                                           279,834,433
     Liabilities and Equity
     Current Liabilities                                                                     20,498,533
     Non-current Liabilities                                                                 34,474,154
     Total Liabilities                                                                       54,972,687
     Equity                                                                                 224,861,746
     Total Liabilities and Equity                                                           279,834,433

                                                               (in full US Dollar, unless otherwise stated)
     Profit (Loss)                                        For the Year Ended 31 December 2025
                                                                           (audited)

     Revenue                                                                                  81,318,293
     Direct Cost                                                                            (48,598,545)
     Gross Profit                                                                             32,719,748
     Operating Expenses                                                                      (9,431,152)
     Other Income                                                                              5,846,253
     Other Expenses                                                                            (422,156)
     Final Tax Expense                                                                       (1,186,588)
     Operating Profit                                                                         27,526,105
     Profit for the Year                                                                      28,578,850
     Total Comprehensive Income for the Year                                                  28,500,807
     Total Profit (Loss) for the Year Attributable to:
         - Owners of the Parent Entities
         - Non-controlling Interests                                                         20,032,299
                                                                                              8,546,551

     Total Comprehensive Profit (Loss) Attributable to:
         - Owners of the Parent Entities
         - Non-controlling Interests                                                         19,948,629
                                                                                              8,552,178

     Basic Earnings per Share (in USD cents)                                                       0.452
Page 5
            DETAILED EXPLANATION REGARDING THE SOURCE OF CAPITALIZATION
                                FOR SHARE DIVIDEND

As proposed for approval by the Shareholders at the General Meeting of Shareholders to be held on
13 May 2026, the Company plans to carry out a Share Dividend Distribution derived from the
Capitalization of the Company’s Retained Earnings which have not been appropriated as of 31
December 2025, amounting to USD 35,615,348 (thirty five million six hundred fifteen thousand three
hundred forty eight United States Dollars) equivalent to Rp 605,532,146,696 (six hundred five billion
five hundred thirty two million one hundred forty six thousand six hundred ninety six rupiah) based on
the JISDOR exchange rate as of 2 April 2026. Such Retained Earnings are as stated in the Company’s
Annual Consolidated Financial Statements for the period ended on 31 December 2025, which have
been audited by Public Accountant Tjun Tjun, Reg. No. AP.1115, from the Public Accounting Firm Amir
Abadi Jusuf, Aryanto, Mawar & Partners, under Report No. 00247/2.1030/AU.1/05/1115-4/1/III/2026
dated 16 March 2026.

The Company plans to distribute to its Shareholders: (1) Final Cash Dividend in the amount of Rp
8,815,409,524 (eight billion eight hundred fifteen million four hundred nine thousand five hundred
twenty four rupiah), equivalent to Rp 2 per share, and (2) a maximum of Rp 35,261,638,096 (thirty five
billion two hundred sixty-one million six hundred thirty-eight ninety-six rupiah) in the form of a Share
Dividend.

              VALUE OF EACH SOURCE OF CAPITALIZATION FOR SHARE DIVIDEND

The Value of the Source of capitalization for the Share Dividend will be from the capitalization of the
Company’s Retained Earnings for the 2025 fiscal year that have not been appropriated, with the
amount as stated above.

       RATIO OF SHARE DIVIDEND DISTRIBUTION DERIVED FROM RETAINED EARNINGS

The Company plans to distribute Share Dividends valued at up to Rp 35,261,638,096 (thirty-five billion
two hundred sixty-one million six hundred thirty-eight ninety-six rupiah) to shareholders.

The number of shares to be issued as Share Dividends will be calculated based on the closing share
price one day prior to the date of GMS , i.e., on 12 May 2026, and will be distributed to the shareholders
as of the Recording Date of 20 April 2026.

Using the share price as of 2 April 2026 of Rp 520 per share, the estimated number of shares will be
67,810,842 (sixty seven million eight hundred ten thousand eight hundred forty two) which is
approximately a ratio of 65:1, whereby each 65 existing shares will be entitled to receive 1 (one)
Dividend Share which constitutes a newly issued share with a nominal value of Rp 100 (one hundred
rupiah) per share. However, this estimated number of Dividend Shares is subject to change based on
the share price 1 (one) day prior to the GMS date on 12 May 2026. Any fractional shares resulting from
the distribution will be rounded down.
Page 6
Therefore, if the proposal for the Share Dividend distribution is approved at the GMS, each holder of
65 (sixty-five) existing shares as of the Recording Date will receive 1 (one) Dividend share, which
constitutes a new issued share with a nominal value of Rp 100 (one hundred rupiah) per share.

Fluctuations in the exchange rate or share price assumptions will not affect the Board of Directors'
proposal regarding the Share Dividend distribution to be submitted to the GMS.

Therefore, the basis of determining the number of shares distributed in this Share Dividend shall be
pursuant to Article 8 of POJK 27/2020.

          BASIS FOR DETERMINING THE PRICE USED IN BONUS SHARE DISTRIBUTION

The basis for determining the price of Share Dividends derived from the capitalization of Retained
Earnings refers to the provisions of Article 8 of POJK 27/2020, whereby the number of shares to be
distributed as Bonus Shares, which constitute Share Dividends, shall be determined based on the
following:

1.     in the event that the market price of the shares at the close of trading 1 (one) day prior to the
       GMS is below the nominal value of the shares, the number of shares to be distributed shall be
       determined based on the lowest value, namely the nominal value of the shares; or
2.     in the event that the market price of the shares is equal to or higher than the nominal value, the
       number of shares to be distributed shall be determined based on the market price of the shares
       at the close of trading 1 (one) day prior to the GMS.

Accordingly, the number of Dividend Shares will be calculated based on the closing share price 1 (one)
day prior to the GMS date of 12 May 2026, to determine the number of Dividend shares that may be
distributed to the total number of shares issued and fully paid in the Company as of the Recording
Date on 20 April 2026.

     EXPLANATION OF TAX TREATMENT OF STOCK BONUS CONSTITUTING SHARE DIVIDENDS,
               BOTH ITS IMPACT ON SHAREHOLDERS AND ON THE COMPANY

Shareholders who are domestic taxpayers receiving Share Dividends will not be subject to Income Tax
in accordance with Law No. 6 of 2023 concerning Job Creation, Article 111 paragraph 2, for the entire
amount of Dividends distributed to the Shareholders. Each Shareholder is individually responsible for
the reporting and payment of taxes on the Dividends received, in accordance with the applicable
regulations.

Meanwhile, for Shareholders who are Foreign Taxpayers and wish to apply the tax withholding rate
under a Double Taxation Avoidance Agreement (DTA), they must comply with the requirements of
Article 8 of Regulation of Ministry of Finance of Republic Indonesia No. 112 of 2025 and submit a valid
Certificate of Residence (COR) to KSEI or the Share Registrar (BAE) using the DGT-1 and DGT-2 forms
as required under Regulation of Directorate General of Taxes No. 61/PJ/2009 dated 5 November 2009,
as amended by Regulation of Directorate General of Taxes No. PER-24/PJ/2010 dated 30 April 2010.
In the absence of such documents, the Share Dividends distributed will be subject to a 20%
withholding tax pursuant to Article 26 of the Income Tax Law.
Page 7
    ADMINISTRATIVE PROCEDURES RELATING TO THE DISTRIBUTION OF SHARE DIVIDEND
              AND PROCEDURES FOR DISTRIBUTION OF SHARE DIVIDEND

The implementation of the Share Dividend distribution will be carried out in accordance with the
procedures and mechanisms set forth in the Company’s Articles of Association, POJK 27/2020, and
other applicable capital market regulations. The following outlines the procedure and schedule for the
Company’s Share Dividend distribution:

                                 ACTIVITY                                             DATE

  Notification to OJK regarding the GMS Agenda                               Friday, 27 March 2026

  Announcement of the GMS Plan to OJK, IDX, and the public via the KSEI      Monday, 6 April 2026
  website, IDX website, and the Company's website

  Information Disclosure on the Plan to Distribute Share Dividend on the Monday, 6 April 2026
  IDX website and the Company's website

  Submission of Web Advertisement of the GMS Announcement to OJK Tuesday, 7 April 2026
  and IDX

  Recording Date of GMS                                                      Monday, 20 April 2026

  GMS Invitation via the KSEI website, IDX website, and the Company's Tuesday, 21 April 2026
  website

  Submission of Web Advertisement of the GMS Invitation to OJK and IDX       Wednesday, 22 April
                                                                             2026

  Convening of the General Meeting of Shareholders (GMS)                     Wednesday, 13 May
                                                                             2026

  Announcement of the Summary of the GMS Minutes on the KSEI website, Tuesday, 19 May 2026
  IDX website, and the Company's website

  Submission of Web Advertisement of the Summary of GMS Minutes to Wednesday, 20 May
  OJK and IDX                                                      2026
  Information Disclosure on the Resolution of the Board of Directors and Tuesday, 19 May 2026
  Board of Commissioners regarding the Distribution of Share Dividend on
  the KSEI website, IDX website, and the Company's website
Page 8
  Last Date of Cum Period (Share Dividend):

  - Regular & Negotiated Market                                              Monday, 25 May 2026

  - Cash Market                                                              Friday, 29 May 2026

  Start Date of Ex Period (Share Dividend):

  - Regular & Negotiated Market                                              Tuesday, 26 May 2026

  - Cash Market                                                              Tuesday, 2 June 2026

  Shareholders List Date Eligible for Share Dividend (Recording Date for Friday, 29 May 2026
  Share Dividend)

  Application for Additional Share Listing to IDX                            Friday, 5 June 2026


  Distribution of Share Dividend to Entitled Shareholders                    Latest by Thursday, 18
                                                                             June 2026

  Submission of the Audit Report on Share Dividend Distribution Reviewed Latest by Thursday, 2
  by a Public Accountant to OJK                                          July 2026



Administrative Procedures for Share Dividend Distribution

The administrative process related to the distribution of the Company’s Share Dividends, if approved
by the General Meeting of Shareholders, will be carried out through the Company’s Share Registrar,
PT Datindo Entrycom.

                                   ADDITIONAL INFORMATION

To obtain information regarding the distribution of Share Dividend plan as described above, the
shareholders of the Company may contact the Company during its regular business days and hours,
namely from 08:30 - 17:30 WIB, at the address listed below:


                                       Corporate Secretary
                               PT Wintermar Offshore Marine Tbk
                       Jl. Kebayoran Lama No 155 Jakarta Barat - Indonesia
                                     Telp. No. 62-21 530 5201
                                      Fax. No. 62-21 530 5203
                                       www.wintermar.com
                                investor_relations@wintermar.com

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Names mentioned 26 people and organisations named in the text · linked when the evidence is strong

linked org Wintermar Offshore Marine Tbk p.1 ×11
linked — Johnson Williang p.2
linked — Manoj Pitamber p.2
linked — Pinky NK p.3
linked person Sugiman Layanto p.3 ×2
linked person Nely Layanto p.3 ×3
linked person Janto Lili p.3 ×2
linked person Muhamad Shanie p.3 ×2
linked person Jonathan Jochanan p.3
linked person Sim Idrus Munandar p.3 ×2
linked person John Stuart Anderson p.3
linked person Amir Abadi Jusuf p.3 ×2
possible person Antonius Karamoy p.3
unresolved org Financial Services Authority p.1
unresolved org PT Swakarya Mulia Shipping p.2
unresolved person Notary Trisnawati Mulia p.2
unresolved org Minister of Justice p.2
unresolved org Minister of Law p.2
unresolved org PT Wintermarjaya Lestari p.2
unresolved person Notary Rahayu Ningsih · Notaris p.3 ×2
unresolved org Mawar & Rekan p.3
unresolved org Mawar & Partners p.5
unresolved org Ministry of Finance of Republic Indonesia p.6
unresolved org Directorate General of Taxes p.6
unresolved org Directorate General of Taxes No. PER- p.6
unresolved org PT Datindo Entrycom. ADDITIONAL INFORMATION To p.8

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