Penjelasan 20Persen FY 2025.pdf

    e. Pada Pajak Dibayar Dimuka mengalami peningkatan sebesar 45,6%, hal ini
       dikarenakan adanya kenaikan pajak Perseroan.
    f. Pada Uang muka dan biaya diterima dimuka mengalami penurunan sebesar 92,9%,
       hal ini dikarenakan sebagian uang muka sudah terealisasi.
    g. Pada Perlengkapan mengalami kenaikan sebesar 385,7%, hal ini dikarenakan
       pembelian perlengkapan operasional.
    h. Pada Aset Tetap mengalami kenaikan sebesar 121,1%, hal ini dikarenakan adanya
       pembelian aset tanah dan peralatan bengkel.
    i. Pada Aset Pajak Tangguhan mengalami kenaikan sebesar 43,8%, hal ini dikarenakan
       adanya peningkatan perhitungan imbalan kerja.
    j. Pada Aset Lain-lain mengalami kenaikan sebesar 200%, hal ini dikarenakan adanya
       deposit atas sewa lahan.
    k. Pada Piutang Lain-lain Pihak Berelasi mengalami penurunan sebesar 98,8%, hal
       tersebut dikarenakan Perseroan telah menerima pembayaran.

2. Penjelasan mengenai kenaikan jumlah akun-akun pada liabilitas yang mengalami
    kenaikan/penurunan signifikan lebih dari 20% (dua puluh persen) dalam Laporan
    Keuangan yaitu :
   a. Pada Utang Usaha Pihak Ketiga mengalami kenaikan sebesar 137,7%, hal ini
      dikarenakan Perseroan telah membayarkan sebagian utangnya.
   b. Pada Utang Usaha Pihak Berelasi mengalami penurunan sebesar 94,9%, hal ini
      dikarenakan Perseroan telah membayarkan seluruh utangnya.
   c. Pada Uang Muka Penjualan mengalami kenaikan sebesar 391,9%, hal ini dikarenakan
      adanya down payment pelanggan yang akan direalisasi pada bulan Januari 2026
   d. Pada Utang Pembiayaan Konsumen Jangka Pendek mengalami penurunan sebesar
      100%, hal ini dikarenakan Perseroan telah membayarkan seluruh utangnya.
   e. Pada Utang Bank Jangka Pendek mengalami penurunan sebesar 26,6%, hal ini
      dikarenakan Perseroan telah membayarkan sebagian utangnya.
   f. Pada Liabilitas Sewa Jangka Pendek mengalami kenaikan sebesar 45,5%%, hal ini
      dikarenakan adanya peningkatan utang atas sewa bangunan
   g. Pada Utang Bank Jangka Panjang mengalami penurunan sebesar 28,5%, hal ini
      dikarenakan Perseroan telah membayarkan sebagian utangnya.
   h. Pada Liabilitas Sewa Jangka Panjang mengalami kenaikan sebesar 969,5%, hal ini
      dikarenakan adanya peningkatan utang atas sewa bangunan
   i. Pada Liabilitas Imbalan Kerja terdapat kenaikan sebesar 43,8%, hal ini dikarenakan
      adanya peningkatan perhitungan imbalan kerja.

Demikian kami sampaikan. Atas perhatian dan kerja sama yang diberikan, kami ucapkan
terima kasih.

Hormat kami,
PT Jantra Grupo Indonesia Tbk




Imam Sujono
Direktur Utama

                                                             South Tangerang, 31 March 2026
Ref. No. : 04.010/SPb/JGI/CORSEC/03/2026
Attachment : 1 (one) document
To:
      1. Chief Executive of Capital Market Supervision
         Financial Services Authority (OJK)
         Soemitro Djojohadikusumo Building
         Jl. Lapangan Banteng Timur No.2–4
         Jakarta 10710
      2. Director of Company Valuation
         Indonesia Stock Exchange
         Indonesia Stock Exchange Building, Tower I, 6th Floor
         Jl. Jenderal Sudirman Kav. 52–53
         Jakarta 12190
Subject : Explanation on Changes of More Than 20% in Total Assets and Liabilities in the
          Consolidated Financial Statements for the Period Ended 30 December 2025 PT
          Jantra Grupo Indonesia Tbk and Its Subsidiaries (the “Company”)

Dear Sir/Madam,
In connection with the submission of the Consolidated Financial Statements of PT Jantra Grupo
Indonesia Tbk and its subsidiaries for the period ended 30 December 2025 (hereinafter referred
to as the “Full Year 2025 Financial Statements”), and with reference to Provision III.1.4 of
Indonesia Stock Exchange Regulation Number I-E concerning the Obligation to Submit
Information, we hereby provide an explanation regarding the changes of more than 20% in the
total assets and liabilities, along with the management's opinion on the impact of such changes
on the Company’s financial performance, as follows:
1. Explanation of the increase/decrease of more than 20% in asset accounts presented in the
    financial statements:
   a. Cash and Cash Equivalents increased by 40,7%, mainly due to the receipt of proceeds
       from the public offering.
   b. Trade Receivables from Third Parties increased by 546,4% due to receivables from
       customers that have been billed.
   c. Other Receivables from Third Parties increased by 187,1%, as payments from third
       parties are still outstanding.
   d. Other Receivables from Related Parties decreased by 38%, due to payments made by
       the Company.
   e. Inventories increased by 45,6%, due to additional purchases of spare parts.
   f. Prepaid Taxes increased by 92,9%, due to an increase in the Company’s tax obligations.
   g. Supplies increased by 251,9%, due to purchases of operational supplies.

    h.   Fixed Asset increased by 108,3%, due to purchases of land and operational asset
    i.   Deffered Asset Tax increased by 43,8%, due to increased of employee benefit
    j.   Others Asset increased by 200%, due to deposit of rent building
    k.   Other Receivables from Related Parties decreased by 98,8%, as payments from related
         parties
2. Explanation of the increase/decrease of more than 20% in liability accounts presented in the
    financial statements:
   a. Trade Payables to Third Parties decreased by 137,7%, as the Company has settled part of
       its obligations.
   b. Trade Payables to Related Parties decreased by 94,9%, also due to partial payments made
       by the Company.
   c. Prepaid Sales increased by 391,9%, due to customer down payments to be realized in
       January 2025.
   d. Short-Term Consumer Financing Payables decreased by 100%, due to settlement of
       liabilities.
   e. Short Term Bank Payables decrease by 26,6%, due to payments partly
   f. Short Terms Rent Liabilities increased by 45,5%, due to an increase rent of buildings.
   g. Long Term Bank Payables decrease by 28,5%, due to payments partly
   h. Long Terms Rent Liabilities increased by 969,5%, due to an increase rent of buildings
   i. Employee Benefit Liabilities increased by 43,8%, due to an increased employee benefit

         We hereby submit this explanation. We appreciate your kind attention and cooperation.

   Sincerely,
   PT Jantra Grupo Indonesia Tbk




   Imam Sujono
   President Director